Accounting treatment of virtual currency investment
Publish: 2021-05-02 19:25:55
1. The bank deposit journal shall be recorded in the sub account of Euro account according to the converted RMB amount, and 100000 Euro shall be registered at the same time
supplement:
there is a special account book for foreign currency bank deposits, which can record the amount of foreign currency and the corresponding amount of RMB at the same time
go to the accounting supplies store
three column bank deposit journal is not easy to record, because foreign currency bank deposit should record foreign currency amount, exchange rate and converted RMB amount at the same time.
supplement:
there is a special account book for foreign currency bank deposits, which can record the amount of foreign currency and the corresponding amount of RMB at the same time
go to the accounting supplies store
three column bank deposit journal is not easy to record, because foreign currency bank deposit should record foreign currency amount, exchange rate and converted RMB amount at the same time.
2. Let me answer: when an enterprise invests in non monetary forms, such as fixed assets or current assets, its accounting treatment is the same as that of monetary investment, which will increase the long-term equity investment of the enterprise (the new standard cancels the short-term investment subject, which should be accounted through the long-term equity investment subject)
if you invest the purchased raw materials abroad, assume that the cost of the raw materials is 50000 yuan, the fair value of the market, the value recognized by both parties is 60000 yuan, and the VAT is 10200 yuan. The investor shall issue a special VAT invoice to the investee, which shall be regarded as sales, Its accounting treatment is as follows:
debit: long term equity investment 70 200
Credit: other business income 60 000 yuan
tax payable VAT (output tax) 10 200
material cost carried forward for investment:
debit: other business cost 50 000
Credit: raw material 50 000
I hope my answer can help you, The author is very pleased. Here is an answer!
if you invest the purchased raw materials abroad, assume that the cost of the raw materials is 50000 yuan, the fair value of the market, the value recognized by both parties is 60000 yuan, and the VAT is 10200 yuan. The investor shall issue a special VAT invoice to the investee, which shall be regarded as sales, Its accounting treatment is as follows:
debit: long term equity investment 70 200
Credit: other business income 60 000 yuan
tax payable VAT (output tax) 10 200
material cost carried forward for investment:
debit: other business cost 50 000
Credit: raw material 50 000
I hope my answer can help you, The author is very pleased. Here is an answer!
3. Debit: long term equity investment
Credit: bank deposit / cash
Credit: bank deposit / cash
4. US $79185 arrived on July 10
debit: bank deposit (US $account)
debit: financial expense exchange gain and loss
()
Credit: paid in capital
RMB 500000
foreign exchange settlement on August 13
debit: bank deposit (RMB account)
debit: financial expense exchange gain and loss
()
Credit: bank deposit (US dollar account)
US $50000
hope to help you!
debit: bank deposit (US $account)
debit: financial expense exchange gain and loss
()
Credit: paid in capital
RMB 500000
foreign exchange settlement on August 13
debit: bank deposit (RMB account)
debit: financial expense exchange gain and loss
()
Credit: bank deposit (US dollar account)
US $50000
hope to help you!
5. According to the spot exchange rate on the day of receiving the investment, it will be converted into RMB without exchange difference<
borrowing bank deposits (foreign currency * spot exchange rate on the day of investment)
lending paid in capital
borrowing bank deposits (foreign currency * spot exchange rate on the day of investment)
lending paid in capital
6. Answer:
after receiving the capital invested by the investor in foreign currency, accounting treatment:
according to the exchange rate on the day of receiving the capital; Bank deposit
Loan; Paid in capital
pay attention to the accounting treatment of the capital invested in foreign currency by the investors received from the global online school
after receiving the capital invested by the investor in foreign currency, accounting treatment:
according to the exchange rate on the day of receiving the capital; Bank deposit
Loan; Paid in capital
pay attention to the accounting treatment of the capital invested in foreign currency by the investors received from the global online school
7. If it is equipment investment, it should be evaluated first and then verified. Book borrowing: fixed assets lending: paid in capital
8. 1. Generally speaking, foreign investment with fixed assets should be evaluated and the investment cost should be determined through negotiation on the basis of the evaluated value< (1) borrowing: liquidation of fixed assets
accumulated depreciation
lending: fixed assets
(2) borrowing: long-term equity investment
lending: liquidation of fixed assets
non operating income
the invested unit accepts investment in fixed assets:
borrowing: fixed assets
lending: paid in capital
Capital reserve
2. Foreign investment with the net assets of the wholly-owned subsidiary of the enterprise (not under the same control)
in this case, that is, foreign investment with 100% equity of the subsidiary held by the enterprise, the key is how to value the equity. In practice, it is generally necessary to evaluate and audit the subject matter, and confirm the price of equity per share according to the evaluated net asset price per share. The accounting treatment should be based on the principles of non monetary assets exchange and long-term equity investment. It is assumed that the transaction has commercial substance
Investor:
debit: long term equity investment - invested company (recorded according to the determined fair value)
Credit: long term equity investment - subsidiary (book value)
Credit: investment income
the invested company accounts according to the same idea.
accumulated depreciation
lending: fixed assets
(2) borrowing: long-term equity investment
lending: liquidation of fixed assets
non operating income
the invested unit accepts investment in fixed assets:
borrowing: fixed assets
lending: paid in capital
Capital reserve
2. Foreign investment with the net assets of the wholly-owned subsidiary of the enterprise (not under the same control)
in this case, that is, foreign investment with 100% equity of the subsidiary held by the enterprise, the key is how to value the equity. In practice, it is generally necessary to evaluate and audit the subject matter, and confirm the price of equity per share according to the evaluated net asset price per share. The accounting treatment should be based on the principles of non monetary assets exchange and long-term equity investment. It is assumed that the transaction has commercial substance
Investor:
debit: long term equity investment - invested company (recorded according to the determined fair value)
Credit: long term equity investment - subsidiary (book value)
Credit: investment income
the invested company accounts according to the same idea.
9. This can be accounted for as trading financial assets:
1. When purchasing:
borrowing: trading financial assets cost
lending: bank deposits, other monetary funds, etc.
2. If the purchased funds need to be sold next year, At the end of the year, according to the difference between the net value of the fund and the purchase cost
debit: trading financial assets - changes in fair value
Credit: changes in fair value
profit and loss
the above situation is appreciation, if it is depreciation, the opposite entry is required< When selling,
debit: bank deposit
Credit: trading financial assets - cost
- change in fair value
investment income
if the relevant taxes and fees are paid by the bank, then it is OK to make "debit: bank deposit" according to the net amount received; If the relevant taxes need to be paid by themselves, then:
borrow: investment income
Loan: bank deposit
4. If there is a change in fair value, need:
borrow: change in fair value profit and loss
Loan: investment income
1. When purchasing:
borrowing: trading financial assets cost
lending: bank deposits, other monetary funds, etc.
2. If the purchased funds need to be sold next year, At the end of the year, according to the difference between the net value of the fund and the purchase cost
debit: trading financial assets - changes in fair value
Credit: changes in fair value
profit and loss
the above situation is appreciation, if it is depreciation, the opposite entry is required< When selling,
debit: bank deposit
Credit: trading financial assets - cost
- change in fair value
investment income
if the relevant taxes and fees are paid by the bank, then it is OK to make "debit: bank deposit" according to the net amount received; If the relevant taxes need to be paid by themselves, then:
borrow: investment income
Loan: bank deposit
4. If there is a change in fair value, need:
borrow: change in fair value profit and loss
Loan: investment income
10. What are you investing in? Fixed assets, then write borrow: fixed assets loan: Monetary Fund
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