Accounting entry of virtual currency

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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.

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

5.

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"

6.

1. Foreign exchange received:

when the remittance position is received, the accounting entry is:

debit: foreign currency deposited with foreign banks

Credit: foreign currency remitted in

if the remittance position has not been received, However, when the agreement or contract stipulates that the settlement can be made in advance, the accounting entries are as follows:

debit: remittable foreign currency

Credit: remitted foreign currency

when the remittance position is to be received, the accounting entries are as follows:

debit: foreign interbank foreign currency deposit

Credit: remittable foreign currency

2, settlement:

when the remittance is to be settled, The settlement of foreign exchange can be handled through the foreign exchange trading account. For example, the accounting entries of the accounts of relevant units with RMB income are as follows:

debit: remitted foreign currency

Credit: foreign exchange trading foreign currency

debit: foreign exchange trading RMB

Credit: current deposit RMB

if the payee requires original currency deposit, Make accounting entry as follows:

debit: remit remittance in foreign currency

Credit: current foreign exchange deposit or other account in foreign currency

note: if an account is opened in the remitting bank, the bank will directly record the remitted money into the account; If no account is opened in the receiving bank, the bank will handle the transfer in a reasonable way

extended data

1. Settlement of bill exchange. When handling the bill remittance business, the remitting bank will transfer the bill remittance notice sent by the remitting bank to the "inward remittance" account after checking the seal and contents, and wait for the summons to cash it. The accounting entries are as follows:

debit: foreign currency deposited in foreign banks

foreign currency exchanged between Hong Kong, Macao and foreign affiliated banks

Credit: foreign currency remitted in

2. When the holder withdraws money from the bank with a written bill of exchange, the settlement of RMB exchange or payment in original currency can be handled only after checking the signature of the issuing bank, payment amount, issuing date and endorsement of the payee. The accounting entries are the same as those of mail transfer and telegraphic transfer

7.

Should be the first loan after the loan, loan branch, the borrower in the top, the lender in the bottom; The credit bookkeeping symbol, account and amount should be one space behind the debit, indicating that the debit is on the left and the credit is on the right

debit: bank deposit RMB account; Financial expenses: handling charges; Financial expenses: exchange gains and losses; Credit: bank deposit: foreign currency account

in order to keep the corresponding relationship of accounts clear, it is generally not suitable to combine different economic businesses and prepare the accounting entries of borrowing more and lending more. But in some special cases, in order to reflect the overall picture of economic business, we can also prepare the accounting entries of borrowing more and lending more

< H2 > extended data: < H2 >

before registering an account, accounting entries are prepared through bookkeeping vouchers, which can clearly reflect the classification of economic business, and help to ensure the correctness of account records and facilitate post inspection. Each accounting entry mainly includes bookkeeping symbol, account name, summary and amount

There are two kinds of accounting entries: simple entry and compound entry. Simple entry refers to the accounting entry involving only two accounts, that is, one borrowing and one lending; Compound entry refers to the accounting entry involving more than two (excluding two) accounts

When making U.S. dollar accounting entries, we often need to understand the appreciation and depreciation of the U.S. dollar. The appreciation of the U.S. dollar has led to the loss of competitiveness of U.S. procts in the international market, and the continuous flow of foreign manufacturing into the United States has caused a serious blow to the local manufacturing instry in the United States

However, the US high-end manufacturing instry, as well as the high-tech instry, are not harmed by their incomparable competitiveness in the world. As a result, the appreciation of the US dollar has not led to a recession in the US economy

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. 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.

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