Accounting entry of virtual currency for customers

1. Underground castle 2 Figure 8 spoils
spoils drop monster Lv. 1 (possible)

Rune Stone blade jackal shaman / ancient giant wolf weapon power / recovery effect

rough stone blade jackal shaman / barbarian speed / weapon power / recovery effect

giant wolf heart Dirty ancient wolf power
specific strategies can be referred to:
http://news.4399.com/dxcb2/xinde/

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

3. The game currency purchased by small-scale enterprises belongs to the accounting subject of revolving materials. When purchasing, they directly debit the revolving materials and credit the cash on hand or bank loans
revolving materials have the following characteristics:
(1) revolving materials are similar to low value consumables.
revolving materials, like low value consumables, play the role of labor means in the construction process, and can be used many times to graally transfer their value. These are similar to low value consumables
(2) it has the versatility of materials
generally, revolving materials can only play their use value after they are installed. When they are not installed, they are like materials. In order to avoid confusion, they should be kept in a special warehouse. In addition, there are many kinds of revolving materials, such as large quantity, low value, short service life, frequent receipt and delivery, easy to wear and tear, and often need to be supplemented and replaced, so they are listed in the current assets for management
based on the above characteristics of revolving materials, the management and accounting of revolving materials should be combined with the management and accounting of fixed assets and materials, just like low value consumables.

4. Accounting treatment of foreign currency transactions
1. The choice of conversion rate at the time of initial recognition. The spot exchange rate or the approximate exchange rate of spot exchange rate on the transaction date is adopted.
A. spot exchange rate: refers to the middle rate of foreign exchange, or market exchange rate, published by the people's Bank of China on that day.
B. approximate exchange rate of spot exchange rate: generally refers to the average exchange rate of the current period.
2 Treatment of exchange differences on balance sheet date
A. foreign currency monetary items are translated at the spot exchange rate on balance sheet date, and the exchange differences arising from different exchange rates at initial recognition are included in financial expenses.
foreign currency monetary items include foreign currency monetary assets (cash, bank deposits, receivables, etc.) and foreign currency monetary liabilities (accounts payable, other receivables, etc.) Non monetary items refer to items other than monetary items, including inventory, long-term equity investment, fixed assets, intangible assets, paid in capital, capital reserve, etc.
C For foreign currency non monetary items with changes in foreign currency value, the value changes are included in the current profits and losses; If the value change is included in the owner's equity, the impact of the corresponding exchange rate change should be included in the owner's equity.
D. foreign currency invested capital does not proce exchange difference. Foreign currency invested capital belongs to foreign currency non monetary items, and the enterprise receives the capital invested by investors in foreign currency, which is converted by the spot exchange rate on the transaction date

5.

The exchange rate is 6.8415 (the exchange rate is calculated on April 15, 2019)

foreign exchange purchase entry:

debit: bank deposit --- US $684.15 (in China, it is stipulated that RMB is the legal accounting unit)

Credit: cash 684.15

generally speaking, the purchase of foreign currency needs to be included in the bank deposit. First of all, the purchase of foreign currency does enter the bank card. On the other hand, the bank deposit includes the enterprise's settlement account deposit, L / C deposit, L / C deposit Foreign deposits, etc

extended data:

bank deposit accounting

1; Bank deposit & quot; The debit of this account reflects the increase of enterprise deposit, the credit reflects the decrease of enterprise deposit, and the ending debit balance reflects the ending deposit balance of enterprise

enterprises should carry out accounting and management in strict accordance with the provisions of the system. Enterprises should deposit money in banks or other financial institutions and debit & quot; Bank deposit & quot; Account, credit & quot; Cash & quot; And other related subjects; Debit & quot; Cash & quot; And other related subjects, credit & quot; Bank deposit & quot; Subject

⒉" Bank deposit journal & quot; It should be set up separately according to the deposit bank, other financial institutions, deposit types, etc. the cashier should register one by one according to the receipt and payment voucher and the business development order, and the balance should be settled at the end of each day& quot; Bank deposit journal & quot; Regular contact with & quot; Bank statement & quot; Check, at least once a month

At the end of the month, if there is a difference between the enterprise's book balance and the bank statement balance, we must find out the reason one by one and deal with it; Balance of bank deposits;, The adjustment is consistent

inventory

e to the frequent purchase and sale business of enterprises, the amount of bank deposits also changes frequently. The enterprise should check the accounts with the bank in time. The specific method is to check the statements provided by the bank with the enterprise's bank deposit journal one by one. The balance of bank statement is often inconsistent with the balance of enterprise bank deposit journal. The reasons are as follows:

1. Bookkeeping error. If an enterprise or a bank opens an account in several banks at the same time, there may be a series of account errors between banks. Similarly, the bank may confuse the accounts of various deposit enterprises with each other

2. Outstanding accounts. Outstanding items refer to the items that one party has entered into the account and the other party has not entered into the account e to the different bookkeeping time between the enterprise and the bank

6. When selling:
debit: cash on hand
Credit: main business income

7. The hard part is the most easily overspended part in the daily operation or preliminary preparation, because when using a house to do personalized accommodation operation, it usually needs to carry out a series of renovation and decoration on the house. In this process, it will encounter many unexpected temporary problems

in addition, when decorating, we should consider the service life of the hardware facilities of the house. Now many operators will go to a misunderstanding: the decorated house will only be used for two to three years, and then it needs to be renovated. This is a big taboo in cost expenditure, which will cause great waste

8. The first
Loan: bank deposit RMB account 500287.5
financial expenses 5962.5
Loan: bank deposit USD account 506250

the second
assume that the exchange rate between Taiwan dollar and RMB is 1 RMB = 4.6246 Taiwan dollar
also, 617800 Taiwan dollar is not equal to 25000 * 30.89, I use 25000 * 30.89 = 772250
US dollars, please use the number of US dollars * the exchange rate between US dollars and RMB 1 US dollar = 6.6756 RMB yuan
debit: bank deposit - Taiwan dollar account 166897.42
financial expenses 97.42
Credit: Bank deposit - US dollar account 166890

9. If the U.S. dollar is not enough, the foreign exchange will be purchased through the RMB account, which is calculated according to the purchase price exchange rate on the purchase day.
debit: bank deposit - U.S. dollar account
Credit: bank deposit - RMB account
exchange gain and loss need not be considered and included, because it is direct exchange, and there is no balance at the beginning and end of the period or difference between the contract and the payment day.

10. Young master

must be male

male

female is called miss