Accounting entry of producing virtual currency

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. 1 Monetary capital
1. Received stock money from shareholders
debit: bank deposit
Credit: equity (paid in capital)
capital reserve
2. Received main business income
debit: bank deposit
Credit: Main business income
tax payable - VAT payable (output tax)
3 Received accounts receivable
debit: bank deposit
Credit: accounts receivable
bills receivable
internal unit accounts receivable
4. Cash required for paying internal staff for business trip, etc, According to the amount recorded in the expense voucher
debit: other receivables
Credit: cash on hand
when receiving and settling the remaining amount of travel expenses returned by the travel personnel
debit: cash on hand (according to the actually recovered cash)
management expenses (according to the amount of reimbursement)
Credit: other receivables (according to the actually borrowed cash)
5 At the end of each day, the cash shortage or surplus found in the settlement of cash receipts and payments, property inventory, etc., which need to be found out, belongs to the shortage of cash on hand
debit: loss and surplus of property to be handled
Credit: cash on hand
Credit: loss and surplus of property to be handled
after the cause is found out, it shall be handled as follows: in case of cash shortage, For the part compensated by the responsible person:
debit: other receivables - cash shortage receivables ×× Indivial)
cash on hand
Loan: loss and surplus of property to be disposed of
belongs to the part that should be compensated by insurance company:
Loan: other receivables insurance claims receivable
Loan: loss and surplus of property to be disposed of
belongs to other reasons that cannot be identified:
Loan: management expenses cash shortage
Loan: loss and surplus of property to be disposed of
if it is cash surplus, Due to relevant personnel and units:
debit: loss and surplus of property to be disposed of
Credit: other payable - cash surplus payable ×× Indivial or unit)
belongs to the unidentified cash surplus:
debit: loss and surplus of property to be disposed of
Credit: non operating income profit of asset disk
6. Interest received from bank deposit
debit: bank deposit
Credit: financial expenses
7. Recovery of reserve fund and other receivables
debit: bank deposit, etc.
Credit: other receivables
8 Receive compensation from the supplier for non performance of the contract
debit: bank deposit
Credit: non operating income
9. Remit the money to the purchasing place to open a special purchasing account
debit: Other Monetary Funds - Deposits in other places
Credit: bank deposit
10. Deposit the money in the bank to obtain bank draft Bank promissory note and credit card
borrow: other monetary fund bank draft
- Bank promissory note
- credit card
Loan: bank deposit
11. Open letter of credit and pay deposit to bank
borrow: Other Monetary Fund deposit of letter of credit
Loan: bank deposit
12 When transferring funds to securities companies,
borrowing: Other Monetary Funds - Investment deposits,
lending: bank deposits,
when purchasing stocks and bonds,
borrowing: trading financial assets,
lending: Other Monetary Funds - Investment deposits,
13 The unused balance of bank promissory note deposit is transferred back to the settlement account
debit: bank deposit
Credit: Other Monetary Funds - Deposits in other places
- bank draft
- Bank promissory note
14. Paying taxes
debit: taxes payable
Credit: bank deposit
15. Paying the price of purchased materials and freight
a Using planned price accounting
borrowing: material purchasing
taxes payable - VAT payable (input tax)
lending: bank deposit
other monetary funds
B. using actual cost accounting
payment for goods, freight and miscellaneous charges, etc The goods have arrived and have been accepted and put into storage
debit: raw materials
goods in stock
sales expenses
taxes payable - VAT payable (input tax)
Credit: cash in stock
bank deposit
other monetary funds
when payment for goods, freight and miscellaneous charges is made, Goods have not arrived or have not been accepted and put into storage yet
debit: goods in transit
sales expenses
tax payable - VAT payable (input tax)
Credit: cash on hand
bank deposit
other monetary funds
16 Payment to suppliers
debit: accounts payable
bills payable
internal unit credit: bank deposit
17. Payment of processing fees and freight of materials processed by entrusted units
debit: materials processed by entrusted units
tax payable value added tax (input tax)
Credit: bank deposit, etc.
18 Payment of purchased power cost
debit: accounts payable
Credit: bank deposit
19. Payment of employee salary
debit: employee salary payable
Credit: cash on hand
bank deposit
20. Purchase of fixed assets without installation Development facilities
Loan: Construction in progress
Loan: bank deposit
at the same time
Loan: fixed assets
oil and gas assets
Loan: Construction in progress
21. Purchase of engineering materials
Loan: raw materials (special materials Special equipment)
Credit: bank deposit
accounts payable
notes payable
prepayment for purchasing large equipment
debit: prepayment
Credit: bank deposit
receive the equipment and make up the equipment price:
debit: raw materials (special equipment) (actual cost of equipment)
Credit: prepayment (prepayment)
Bank Deposit (supplementary payment)
22. Payment of exploration right fee and price, mining right fee and price
Loan: oil and gas assets
management fee
Loan: bank deposit
tax payable
23 Appropriation of reserve fund
debit: other receivables (reserve fund)
Credit: cash on hand
bank deposit
regular replenishment of reserve fund
debit: administrative expenses, etc.
Credit: cash on hand
Bank deposit
24. Payment of wages to be received Temporary deposit and other accounts payable
debit: other accounts payable
Credit: cash on hand
bank deposit
26. Payment of various costs Expense
debit: oil and gas proction cost
proction cost
oil and gas transportation cost
Construction in progress
oil and gas exploration expense
oil and gas development expense
R & D expense
manufacturing expense
management expense
sales expense
financial expense
exploration expense
non operating expense
Credit: Cash on hand
bank deposit
26. Cash dividend
debit: dividend payable
Credit: cash on hand
27. If the registered capital is reced with approval according to legal proceres, when the shares are actually returned or acquired
debit: equity (paid in capital), etc.
Credit: bank deposit

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. 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

7. Generally, foreign currency accounts are set up for monetary funds, At the same time of registering foreign currency, register RMB standard currency

debit: bank deposit - US dollar account XX US dollar * exchange rate = RMB
debit: cash on hand - mark account XX mark * exchange rate = RMB
Credit: main business income RMB

look up the foreign exchange rate announced by the people's Bank of China at the end of the period, According to the foreign currency amount of the above monetary funds * the ending exchange rate = the ending RMB, the ending RMB - the original RMB amount of the book, adjust the exchange gain and loss:
debit: financial expenses - exchange gain and loss
Credit: bank deposit - USD account RMB
Credit: cash on hand - mark account RMB

if it is exchange gain, the entry will remain unchanged, Just go in the opposite direction.

8. 1、 Val function

returns a number contained in a string, which is a value of an appropriate type

syntax

val (string)

the necessary string parameter can be any valid string expression.

description

Val function stops reading the string on the first character that it cannot recognize as a number. Symbols and characters that are considered part of a numeric value, such as the U.S. dollar sign and comma, are not recognized. But functions recognize carry Symbols & O (octal) and & H (hexadecimal). Whitespace, tabs, and newlines are removed from the parameter

the following return value is 1615198:

Val & quot; 1615 198th Street N.E.")

in the following code, Val returns the decimal value - 1 for the hexadecimal value shown< br />
Val("& HFFFF")

note that the Val function will only use the period (.) as an available decimal separator. When using different decimal separators, such as in international applications, use cdbl instead to convert a string to a number< br />'=====================================
Val function example
this example uses Val function to return the value contained in the string< br />
Dim MyValue
MyValue = Val(" 2457") &# 39; Return to 2457< br />MyValue = Val(" 2 45 7") &# 39; Return to 2457< br />MyValue = Val(" 24 and 57") &# 39; Return to 24
reference: MSDN VB reference

2. STR function

returns a variant (string) representing a value

syntax

str (number)

the necessary number parameter is a long, which can contain any valid numeric expression

description

when a number is converted into a string, there is always a space in the front to indicate the positive and negative. If number is positive, the returned string contains a leading space, implying a positive sign

use the format function to convert the value to the necessary format, such as date, time, currency or other user-defined formats. Unlike STR, the format function does not contain leading spaces to place the sign of number

note that the

STR function only regards the period (.) as a valid decimal point. If you use a different decimal point (for example, an international application), you can use CSTR to convert the number to a string< br />
for example:Str Function examples

this example uses the str function to convert a number to a string. When a number is converted into a string, the first bit of the string must be a space or a sign. Dim MyStringMyString = Str(459) \&# 39; Return to & quot; 459" MyString = Str(-459.65) \&# 39; Return to & quot- 459.65" MyString = Str(459.001) \&# 39; Return to & quot; 459.001"< Third, CSTR function

description

returns an expression converted to string data type

syntax

CSTR (expression)

argument expression can be any valid expression

annotation

generally, you can use the data type conversion function to replace the default data type with a specific data type. For example, use CSTR to force the execution result to be represented as a string data type

you can use CSTR function instead of STR function to convert any data type to string data type in any language version. For example, different decimal separator symbols will be confirmed according to the country settings of your system

the argument expression will determine the returned value of the function. Please refer to the following table:

if the expression content is the returned value,
Boolean contains & quot; True" Or & quot; False" The string of
date contains a date string in the short date format of your system
null generates an execution time error
empty a string of length 0 (& quot& quot;)
error contains an English word & quot; Error" And a string of error codes
other values contain the string of this value< 1. Ctype (x)
[format]:
P = CBool (x)
& 39; Convert x to boolean type
P = cbyte (x)
& 39; Convert x to byte type
P = ccur (x)
& 39; Convert x to currency type
P = CDate (x)
& 39; Convert x to date type
P = cdbl (x)
& 39; Convert x to double type
P = cint (x)
& 39; Convert x to integer type
P = CLng (x)
& 39; Convert x to long type
P = CSng (x)
& 39; Convert x to single type
P = CSTR (x)
& 39; Convert x to string type
P = CVaR (x)
& 39; Transform x to variant type
P = cverr (x)
& 39; Convert x to error value

[example]:
(1). CSTR (13) + CSTR (23)
& 39; After the value is converted to a string, use & quot+& quot; Results: 1323
(2); 12")+ 12
' The result is: 24
(3). P = cint (true)
& # 39; The output result is - 1
& 39; When converting Boolean values to numeric values, it should be noted that Boolean values have only true and false values, where true is - 1 in memory and false is 0
(4); The output result is true
& 39; When the value is converted to Boolean, the value equal to 0 will get false, and the value not equal to 0 will get true.

2. Int (x), fix (x): take the integer value of x
[format]:
P = int (x) & #; Take & lt= The maximum integer value of x
P = fix (x) & 39; Take the integer part of X, and directly remove the decimal

[example]:
(1) int (- 54.6)
& 39; The result is - 55, take & lt=- (2) fix (54.6)
& 39; The results were 54, (2) common mathematical functions
[format]:
1. ABS (n) takes absolute value
example: ABS (- 3.5) result: 3.5

2. Cos (n) cosine function
example: cos (0) result: 1

3. Exp (n) E-based exponential function
example: exp (3) result: 20.068


4. Log (n) E-based natural logarithm
example: L Og (10) results: 2.3

5. RND [(n)] proces random numbers
example: RND results: numbers between 0 and 1

6. Sin (n) sine function
example: sin (0) results: 0

7. SGN (n) sign function
& 39; Note: take sign. Y = SGN (x) i.e. X & gt; 0, then y = 1; If x = 0, then y = 0; X< 0 then y = - 1

8. SQR (n) square root
example: SQR (9) result: 3

9. Tan (n) tangent function
example: Tan (0) result: 0

10. ATN (n) inverse tangent function
example: ATN (0) result: 0

[note]: in trigonometric function, it is expressed in radian< (1) string functions:

1. ASC (x), Chr (x): convert character code

[format]:
P = ASC (x) returns the character code of the first character of string x
P = Chr (x) returns the character whose character code is equal to x

[example]:
(1) P = Chr (65)
'output character a, Because the ASCII code of a is equal to 65
(2) P = ASC ("a")
"output 65

2. Len (x): calculate the length of string x
[format]:
P = len (x)
[description]:
empty string length is 0, space character is also a character, although a Chinese word occupies 2 bytes, it is also a character<

[example]:
(1) let x = "(empty string)
len (x) output result be 0
(2) let x =" ABCD "
len (x) output result be 4
(3) let x =" VB tutorial "
len (x) output result be 4

3. Mid (x) function: read the middle character of string x
[format]:
P = mid (x, n)
start from the nth character of X, Read all subsequent characters
P = mid (x, N, m)
read the following M characters from the nth character of X

[example]:
(1) x = "ABCDEFG"
P = mid (x, 5)
the result is: P = "EFG"
(2) x = "ABCDEFG"
P = mid (x, 2,4)
the result is p = "BCDE"

4. Replace: replace some specific strings in the string with other strings
[format]:
P = replace (x, s, R)
[note]: replace the string s in string x with the string r, and then return

[example]:
x = "VB is very good"
P = replace (x, good, The output result is: P = "VB is very nice"

5. Strreverse: inverted string
[format]:
P = strreverse (x)
[description]:
returns the inverted string of X parameter
[example]:
(1) x = "ABC"
P = strreverse (x)
output result: P = "CBA"

6, Lcase (x): convert the case of English letters
[format]:
P = lcase (x)
'convert the uppercase letters in X string to lowercase
P = ucase (x)
' convert the lowercase letters in X string to uppercase
[note]: except English letters, other characters or Chinese characters will not be affected

[example]:
(1) let x = "VB and VC"
then the result of lcase (x) is "VB and VC", and the result of ucase (x) is "VB and VC"

7. Instr function: find string
[format]:
P = instr (x, y)
find the position where y appears from the first character of x
P = instr (n, x, y)
, Y)
find the position where y appears from the nth character of x
[note]:
(1) if y is found in X, the return value is the position where the first character of Y appears in X
(2) instr (x, y) is equivalent to instr (1, x, y)
(3) if the length of the string, or X is an empty string, or y cannot be found in X, 0 is returned
(4) if y is an empty string, 0 is returned

date time class function:
1. Year (x), month (x), day (x): take out year, month, day
[format]:
P = year (x)
take out the value of "year" part of x
P = month (x)
take out the value of "month" part of x
P = day (x)
take out the value of "day" part of x
[note]: year returns the year of A.D., if there is only time and no date in X, Then the date is regarded as # 1899 / 12 / 30 #

2, Or second
[format]:
P = hour (x)
take out the value of "time" part of x
P = minute (x)
take out the value of "minute" part of x
P = second (x)
take out the value of "second" part of x
[description]: the return value of hour is between 0 and 23

[example]:
x = 10:34:23
P = hour (x)
q = minute (x)
R = second (x)
then the output result: P = 10, Q = 34, r = 23

3. Dateserial function: merge year, month and day into date
[format]: dateserial (y, m, d)
where y is the year, M is the month and D is the date
[note]:
(1) if m value is greater than 12, then M-12 months will be calculated backward from December

9.

bus line: Longhua line, the whole journey is about 19.0km

1. Walk about 470m from the Convention and Exhibition Center to the Convention and Exhibition Center Station

2. Take Longhua line, after 12 stops, to Qinghu station

3. Walk about 1.1km to RT Mart (Longhua store)

10. This is a broken page, right? This has happened to the Kindle palm reader, but it's not normal. It should be the system's response is too slow. It's recommended to consult the Kindle customer service