Virtual currency ASC
Publish: 2021-05-11 01:59:55
1. Previously, we have explained that foreign currency transactions can be recorded at the spot exchange rate or standard exchange rate when they occur. At the end of the period, the difference between the amount converted at the spot exchange rate and the book amount is recorded in exchange gains and losses or other items. However, in practice, how to deal with foreign currency transactions in accounting is a much more complicated problem than what I have said before
historically, there have been "one transaction view" and "two transaction views" on how to deal with foreign currency transactions in accounting
next, we will take a simple example to further compare the accounting treatment principles of the two< br />20 × On November 11, 2002, an American exporter sold a batch of goods to a French enterprise in the form of credit, accounting for frf181500. The exchange rate on that day was frf5.50/us $1, the spot exchange rate on December 31 was frf5.40/us $1, and the settlement date was 20 × On January 11, 2003, the exchange rate on the settlement date was frf5.6/us $1. Both parties agreed to settle the payment in franc, the functional currency of French enterprises, and the functional currency chosen by the exporter is US dollar. Therefore, for US exporters, the transaction is in foreign currency, while for French enterprises, it is in local currency. Let's take a look at the accounting proceres of US exporters from two transaction perspectives
from our previous accounting proceres, we can see that from a transaction point of view, sales revenue or purchase cost measured in functional currency (bookkeeping base currency) are not determined when sales are established, which is not in line with the generally accepted accounting principles for the realization of revenue recognition, and it is also inconsistent with the accounting practices of domestic purchase and sales transactions. At the same time, it is also inappropriate to reflect the impact of exchange rate changes as the adjustment of sales revenue and purchase cost, rather than as the exchange rate change risk in foreign currency transactions, which is the main reason why it is replaced by the two transaction views
from the above accounting entries, we can also find that in the case of accounting treatment according to the "two transaction view", e to the reason of delayed payment, at the end of the accounting period, the functional currency equivalent of non functional currency items is adjusted according to the ending exchange rate, resulting in unrealized exchange gains and losses, For example, it is the same as the exchange gains and losses realized in the foreign currency transactions settled in the period, which is recognized as the current exchange gains and losses, that is, the current recognition method is adopted. There is another dispute about whether the unrealized exchange gains and losses should be recognized in the current period, that is, the deferred method.
historically, there have been "one transaction view" and "two transaction views" on how to deal with foreign currency transactions in accounting
next, we will take a simple example to further compare the accounting treatment principles of the two< br />20 × On November 11, 2002, an American exporter sold a batch of goods to a French enterprise in the form of credit, accounting for frf181500. The exchange rate on that day was frf5.50/us $1, the spot exchange rate on December 31 was frf5.40/us $1, and the settlement date was 20 × On January 11, 2003, the exchange rate on the settlement date was frf5.6/us $1. Both parties agreed to settle the payment in franc, the functional currency of French enterprises, and the functional currency chosen by the exporter is US dollar. Therefore, for US exporters, the transaction is in foreign currency, while for French enterprises, it is in local currency. Let's take a look at the accounting proceres of US exporters from two transaction perspectives
from our previous accounting proceres, we can see that from a transaction point of view, sales revenue or purchase cost measured in functional currency (bookkeeping base currency) are not determined when sales are established, which is not in line with the generally accepted accounting principles for the realization of revenue recognition, and it is also inconsistent with the accounting practices of domestic purchase and sales transactions. At the same time, it is also inappropriate to reflect the impact of exchange rate changes as the adjustment of sales revenue and purchase cost, rather than as the exchange rate change risk in foreign currency transactions, which is the main reason why it is replaced by the two transaction views
from the above accounting entries, we can also find that in the case of accounting treatment according to the "two transaction view", e to the reason of delayed payment, at the end of the accounting period, the functional currency equivalent of non functional currency items is adjusted according to the ending exchange rate, resulting in unrealized exchange gains and losses, For example, it is the same as the exchange gains and losses realized in the foreign currency transactions settled in the period, which is recognized as the current exchange gains and losses, that is, the current recognition method is adopted. There is another dispute about whether the unrealized exchange gains and losses should be recognized in the current period, that is, the deferred method.
2. The fifth set of RMB
standard size
face value category Size (unit: mm)
100 yuan note Length 156, width 76
50 yuan note Length 150 width 70
20 yuan note Length 145 width 70
10 yuan note Length 140 width 70
5 yuan note Length 135, width 63
1 yuan note L 130 w 62
1 yuan coin Coins with a diameter of 25
5 cents Diameter 20.5
1 angle Coin Diameter 19
regardless of denomination, the size of modern dollar notes is 6.14 (length) × 2.61 (W) × 0.0043 (thick) in., 156 (long) × 66.3 (width) × 109 (thickness) mm. The size was passed by the act of 1914 and formally implemented in 1929. Before that, the dollar size was about 7.4218 × 125 inches, 189 x 79 (mm).
standard size
face value category Size (unit: mm)
100 yuan note Length 156, width 76
50 yuan note Length 150 width 70
20 yuan note Length 145 width 70
10 yuan note Length 140 width 70
5 yuan note Length 135, width 63
1 yuan note L 130 w 62
1 yuan coin Coins with a diameter of 25
5 cents Diameter 20.5
1 angle Coin Diameter 19
regardless of denomination, the size of modern dollar notes is 6.14 (length) × 2.61 (W) × 0.0043 (thick) in., 156 (long) × 66.3 (width) × 109 (thickness) mm. The size was passed by the act of 1914 and formally implemented in 1929. Before that, the dollar size was about 7.4218 × 125 inches, 189 x 79 (mm).
3. According to the criminal procere law, the general criminal cases go through three stages: investigation stage (public security organ), examination and prosecution stage (people's Procuratorate) and trial stage (people's court)
the investigation period is generally 2-3 months
the 154th phase of the Criminal Procere Law shall not exceed two months for the custody of suspect after arrest. If the case is complicated and cannot be concluded at the expiration of the time limit, it may be extended for one month with the approval of the people's Procuratorate at the next higher level
the public security organs should make sure that the facts of the crime are clear, the evidence is reliable and sufficient, and write a prosecution opinion, which should be transferred to the people's Procuratorate at the same level for examination and decision together with the case files and evidence
hope to adopt. If you have any questions, please continue to ask. Thank you!
the investigation period is generally 2-3 months
the 154th phase of the Criminal Procere Law shall not exceed two months for the custody of suspect after arrest. If the case is complicated and cannot be concluded at the expiration of the time limit, it may be extended for one month with the approval of the people's Procuratorate at the next higher level
the public security organs should make sure that the facts of the crime are clear, the evidence is reliable and sufficient, and write a prosecution opinion, which should be transferred to the people's Procuratorate at the same level for examination and decision together with the case files and evidence
hope to adopt. If you have any questions, please continue to ask. Thank you!
4. The child care center should try to choose the one close to home, because the child is still young and is not suitable for long distance travel every day. It is best to choose the nursery center in the community. If you don't like the nursery center in the community, you can consider a little farther, but not too far
choosing a nursery center depends on the distance, the quality and the brand
the quality of nurseries can be seen from decoration, catering, teachers, teaching aids and other aspects
if you still can't choose, you can finally look at the brand. Brand reputation, brand history, operation of brand Direct stores and franchise stores can be referred to.
choosing a nursery center depends on the distance, the quality and the brand
the quality of nurseries can be seen from decoration, catering, teachers, teaching aids and other aspects
if you still can't choose, you can finally look at the brand. Brand reputation, brand history, operation of brand Direct stores and franchise stores can be referred to.
5. Hello, I'm a member of Ruiyu group. Don't care too much. There are two possibilities of dreaming. One is that you have thoughts every day and dreams at night. The other is that you don't sleep well. Try some food that can help you sleep. The third is that don't be superstitious. Don't believe what happens in your dreams. Just be a joke. Keep optimistic and positive attitude. I wish you happy every day
6. If the child between 0-3 years old can not get enough care, it will proce insecurity, form cowardice, paranoia, sensitivity, anxiety, depression and other adverse psychological problems, which is very harmful to the child's future development. The choice of nurseries must be careful. We should choose a high-end nurseries center like Beibei, which has medical consultant, professional nutrition and catering, and low teacher-student ratio, to ensure that children can get sufficient care and form healthy psychological quality.
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