How to deal with virtual currency accounting

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. 1. If the company needs to set up details according to different currencies, accounting separately. Generally, RMB is converted according to the exchange rate of the current month. When the payment is received, the difference is recorded in the exchange gain and loss
2. Exchange gain and loss, also known as exchange difference, is the result of exchange rate fluctuation. When an enterprise concts foreign currency transaction, exchange business, final account adjustment and foreign currency statement conversion, the difference arising from accounting in different currencies or different exchange rates of the same currency and converted according to the recording currency
3. In short, exchange gain / loss refers to the difference in the amount of accounting base currency e to different exchange rates in the accounting process of various foreign currency transactions.

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5. There is no competition between banknote printing machine and banknote printing machine, but there is competition between Miner and miner. It takes time for the miner to mine. The miner can immediately get the money from the miner. Mining needs to bear the risk of price rise and fall, and ore selling machine does not need to bear this risk. In the gold rush, not all the gold miners made a lot of money, but the water sellers certainly made a lot of money.

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

7.

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

8. 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.