What is the accounting subject of virtual currency

1. This requires everyone's operation skills and proficiency, can not be generalized.

2. If game currency can be measured in RMB, that is,
currency,
it should also be judged according to different businesses.
if you sell game currency, it is inventory.
if you sell something and receive game currency, it is asset.
the premise is that it can be measured in currency

3. If the account is set to account for a single foreign currency, the foreign currency format will be displayed automatically when the account is selected for voucher entry. If all currencies are selected for accounting, the foreign currency format will not be displayed automatically. You need to switch to the foreign currency format by clicking "transform" in the entry interface

4.

1. The paid in capital is recorded according to the exchange rate of the day, which is the regulation of accounting standards. If foreign currency is involved, the foreign currency accounting voucher should be used, and the foreign currency account book should be registered at the same time. The entry is

US dollar exchange rate RMB

debit: bank deposit 1007.8780

Credit: paid in capital 780

after confirming the above entry, the balance of paid in capital is no longer affected by the change of exchange rate

2. If you have settled foreign exchange, the entry is

debit: bank deposit RMB account 760

debit: financial expenses exchange loss 20

Credit: bank deposit USD account 1007.8780

3. If there is balance in USD account at the end of the month, calculate the corresponding RMB according to the new exchange rate, The difference is included in financial expenses - exchange loss

debit: bank deposit - exchange loss * * yuan

Credit: bank deposit - US dollar account * * yuan

extended data:

main accounting treatment of paid in capital

(1) the capital invested by investors is debited to such subjects as "bank deposit", "other accounts payable", "fixed assets", "intangible assets", "long-term equity investment", and is credited to this subject according to its share in the registered capital or share capital, and to the subject of "capital reserve - capital premium or share capital premium" according to its difference

(2) the stock dividends distributed in the profit distribution plan approved by the general meeting of shareholders shall be debited to the "profit distribution" title and credited to this title after going through the capital increase proceres

with the resolution of the general meeting of shareholders or similar institutions, the capital reserve shall be converted into capital, the title of "capital reserve - capital premium or equity premium" shall be debited and the title of "capital reserve - capital premium or equity premium" shall be credited

(3) the holders of convertible corporate bonds exercise the right to convert their bonds into shares and debit the title of "bonds payable convertible corporate bonds (face value and interest adjustment)" according to the balance of convertible corporate bonds

according to the amount of its equity components, debit the "capital reserve - other capital reserves" account, and credit the total face value of the stock calculated according to the face value of the stock and the number of shares converted

according to the difference, credit the title of "capital reserve - capital stock premium". If there is cash payment for non convertible shares, it should also be credited to "bank deposit" and other subjects

If an enterprise converts the restructured debt into capital, it shall debit the "accounts payable" and other accounts according to the book balance of the restructured debt, and credit this account according to the total face value of the shares of the enterprise enjoyed by the creditor e to abandoning the creditor's rights

according to the difference between the total fair value of shares and the corresponding paid in capital or share capital, credit or debit the title of "capital reserve - capital premium or share capital premium", and credit the title of "non operating income - gains from debt restructuring" according to the difference

(4) if equity settled share based payment is used in exchange for services provided by employees or other parties, the title of "capital reserve - other capital reserve" shall be debited on the exercise date according to the amount determined according to the actual exercise situation, and the account shall be credited according to the amount that should be included in the paid in capital or share capital

5.

1. Bank draft deposit: bank draft can be used for settlement of all kinds of funds of units and indivials. Bank draft can be used for transfer, and bank draft with the word "cash" can also be used for cash withdrawal

2. Bank promissory note deposit: all kinds of money that units and indivials need to pay in the same bill exchange area can use bank promissory note. The bank note can be used for transfer, and the bank note marked with "cash" can be used for cash withdrawal

3. Foreign deposit: foreign deposit refers to the money remitted to the Bank of the purchasing place to open a special purchasing account when an enterprise concts temporary or sporadic purchasing in other places

Investment deposit: investment deposit refers to the cash that has been deposited in the securities company but has not been traded

extended data:

General verification method of other monetary fund business. It includes the following aspects:

1. Check various deposit journals to see if it is necessary to open various special accounts. For example, whether foreign deposits are opened for temporary and sporadic purchase of materials, and whether L / C deposits are really opened for international settlement in import and export business

The enterprise is required to provide various written documents to verify whether the opening of various special account deposits has gone through appropriate examination and approval proceres and whether the amount is reasonable

3. Take out several transactions from the journal records to check the original voucher and bookkeeping voucher, and check whether the money spent by each depositor is reasonable, that is, whether it is used according to the original purpose; Compliance with the bank's settlement system; Whether the settlement proceres are handled in time after the purchase business is completed; Whether there is illegal transfer of funds

4. For the monetary funds in transit, we should check whether the formation of monetary funds in transit is true according to the remittance notice of the remitting unit; Whether the money is recorded in the account in time after the occurrence of capital transfer; Whether the money in transit is cancelled in time after receiving it; If the long-term account is not cancelled or the payment has not been received, the reasons should be found out

source of reference: Internet - other monetary funds

6. Bank deposit (foreign currency) accounting. Because the base currency is RMB, foreign currency must be converted into RMB in financial statements. For example, if your client settles in US dollars, you have to convert US dollars into RMB. At the beginning of the period, the exchange rate is agreed. At the end of the period, the exchange gains and losses are financial expenses.

7. In terms of weight, the monetary fund account mainly involves the collection and payment business. For example, sales collection and purchase payment.

8. Generally, such as "foreign deposits, bank bills, bank promissory notes, credit cards, credit deposits, deposit investment funds are accounted through" other monetary funds "account.

9. The indicators to evaluate the exposure risk of currency leverage account are as follows: when the risk rate is greater than or equal to 150%, the surplus assets in the account can be transferred out through capital transfer; When the risk rate is less than or equal to 130%, the risk rate is evaluated as risk, and the system will send SMS to the user to prompt the risk; When the risk rate is less than or equal to 110%, the system will force the warehouse to burst and send SMS to inform users.