Financial treatment of purchasing virtual currency

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. If you buy a q-coin card, you can use the card as the original voucher to enter the account. If you pay online, you can print out the flow account number and other information on the webpage to enter the account as the original voucher.

3. Referring to the reply on the issue of personal income tax on the income of indivials from buying and selling virtual currency through the Internet (Guo Shui Han [2008] No. 818), the income obtained by indivials from purchasing players' virtual currency through the Internet and selling it to others after price increase belongs to the taxable income of personal income tax, which should be calculated according to & quot; Income from property transfer; Indivial income tax is calculated and paid
according to the indivial income tax law, the income from property transfer should be withheld by the payer.

4. blockchain is a new technology of enabling games. At present, blockchain games are mainly card games, strategy games, cultivation and operation games, and guessing games. The game mode is mainly convenient to open on PC and mobile phones.

5. 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/

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

7. 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?

8.

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

9. When an enterprise purchases foreign currency:
debit: bank deposit - US dollar account ××× USD) [market exchange rate or opening exchange rate of the day] × Foreign currency amount]
Loan: bank deposit (RMB account) [selling price of foreign currency on the day] × Foreign currency amount]
(1) accounting processing procere
the bank accounting processing procere includes all the processing processes of detailed accounting and comprehensive accounting systems, and the specific steps are as follows:
1. According to the economic business acceptance, filling in and auditing vouchers, and according to the accounting accounts involved in the business, determine the accounting entries
2. On the one hand, register the sub account (or register) one by one according to the subpoena, and register the cash income and payment diary if it involves cash receipt and payment; On the other hand, according to the voucher of the same account, the daily statement of accounts belonging to the comprehensive accounting system is compiled, and the debit and credit amounts of all accounts involved in the business on that day are flattened
3. Prepare balance table according to account by account
4. Register the general ledger according to the account daily statement
5. According to the general ledger, prepare a daily schele to balance the debit and credit balances of all accounts on that day.

10. When an enterprise uses idle funds to purchase a monetary fund, it is regarded as short-term investment accounting:
1. Purchasing a fund can be regarded as short-term investment accounting
borrowing: short-term investment Monetary Fund
lending: bank deposit
2. Receiving investment income
borrowing: bank deposit
lending: investment income
note: investment income, Fill in the 17th line of column 4 in the third schele of the annual income tax report "investment income (loss) list".