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Accounting treatment of enterprise virtual currency

Publish: 2021-05-04 17:10:26
1. No refund allowed. I think it's better to set up a second level account for the advance collection, and then make the income for the specific consumption. I think of virtual currency as a receipt.
2. 1. If the company needs to set up details according to different currencies, accounting separately. Generally, RMB is converted according to the exchange rate of the current month. When the payment is received, the difference is recorded in the exchange gain and loss
2. Exchange gain and loss, also known as exchange difference, is the result of exchange rate fluctuation. When an enterprise concts foreign currency transaction, exchange business, final account adjustment and foreign currency statement conversion, the difference arising from accounting in different currencies or different exchange rates of the same currency and converted according to the recording currency
3. In short, exchange gain / loss refers to the difference in the amount of accounting base currency e to different exchange rates in the accounting process of various foreign currency transactions.
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4. Underground castle 2 Figure 8 spoils
spoils drop monster Lv. 1 (possible)

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5. This requires everyone's operation skills and proficiency, can not be generalized.
6. Ha ha, if you go to the book again, you will understand
& quot; Bank deposits: US dollars; It refers to a detailed account of bank deposit, but it should be kept in the standard currency, so that amount is the RMB amount converted according to the exchange rate. Do you understand?
7.

When exchanging:

borrow: Cash - yen

Loan: bank deposit / Cash - RMB

financial expenses - exchange gain and loss (or borrow)

advance travel expenses:

< P > borrow: other receivables - XX

Loan: Cash - yen

reimbursement travel expenses:

borrow: administrative expenses - travel expenses

Cash - yen (the remaining money)

Loan: other receivables - XX

extended data:

the financial expenses incurred by the enterprise are accounted in the "financial expenses" account, and the subsidiary accounts are set up according to the expense items for detailed accounting. The financial expenses incurred by the enterprise are debited to the "financial expenses" subject, and credited to the "bank deposit", "accrued expenses" and other subjects

interest income and exchange income of the enterprise offset the debit. At the end of the month, all the financial expenses collected by the debit will be transferred from the credit of the "financial expenses" account to the debit of the "current year's profit" account and included in the current profit and loss. After carrying forward the current service expenses, there is no balance at the end of the period in the subject of "financial expenses"

the accounting rules of the "financial expense" account are: for the financial expense incurred, debit the account and credit the corresponding account; For the interest income and exchange income that should be offset against the financial expenses, debit the corresponding account and credit the account

At the end of the period, the balance of undergraate purpose should be transferred to the subject of "profit of this year". In the income statement, the item "financial expenses" is set up to reflect the financial expenses incurred by the enterprise, and the balance carried forward at the end of the current period is analyzed and filled in according to the amount of the item "financial expenses"

8. If they do not account in RMB at the same time, there is no way.
9. What kind of master?
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