Virtual currency accounting
Publish: 2021-03-30 21:19:28
1. virtual currency refers to non real currency. Well known virtual currencies, such as online currency of Internet company, q-coin of Tencent company, q-point and voucher of Shanda company, micro currency launched by Sina (used for micro games, Sina reading, etc.), chivalrous Yuanbao (used for chivalrous road game), silver grain (used for bixue Qingtian game), and popular digital currencies in 2013 include bitcoin, Laite coin, infinite coin, quark coin, zeta coin, etc Barbecue coins, pennies (Internet), invisible gold bars, red coins, prime coins. At present, hundreds of digital currencies are issued all over the world. Popular in the circle & quot; The legend of "bitcoin, Wright silver, infinite copper, pennies aluminum"
virtual property refers to the narrow sense of digital and non materialized property forms, including a series of information procts such as online games, e-mail, network paging, etc. Including the character image formed in the long-term virtual life, which can not be converted to the virtual property in real life and the narrow sense of digital and non materialized property form, it includes a series of information procts such as online games, e-mail, network paging, etc. However, e to the prevalence of online games, virtual property to a large extent refers to the property existing in the online game space, including the level of game account, game currency, various equipment owned by game characters, etc. these virtual property can be converted into real property under certain conditions.
virtual property refers to the narrow sense of digital and non materialized property forms, including a series of information procts such as online games, e-mail, network paging, etc. Including the character image formed in the long-term virtual life, which can not be converted to the virtual property in real life and the narrow sense of digital and non materialized property form, it includes a series of information procts such as online games, e-mail, network paging, etc. However, e to the prevalence of online games, virtual property to a large extent refers to the property existing in the online game space, including the level of game account, game currency, various equipment owned by game characters, etc. these virtual property can be converted into real property under certain conditions.
2. 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.
3. 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.
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.
4. 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/
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/
5. 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.
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.
6. RMB is the base currency for accounting. For a unit whose business income and expenditure are mainly in currencies other than RMB, one of the currencies may be selected as the base currency for bookkeeping, but the prepared financial accounting report shall be converted into RMB
7. Bookkeeping base currency refers to the currency used to express measurement in daily account book registration and financial accounting report preparation According to the accounting law, RMB is the standard currency for accounting. If the business income and expenditure are mainly in currencies other than RMB, one of the currencies may be selected as the base currency for bookkeeping, but the financial and accounting reports shall be converted into RMB. In general, the bookkeeping base currency used by an enterprise is the currency used in the country where the enterprise is located. The bookkeeping base currency is relative to foreign currency, and any currency other than the bookkeeping base currency is foreign currency
determination of recording currency
enterprises should generally choose RMB as the recording currency. Enterprises whose business income and expenditure are mainly in currencies other than RMB may select one of the currencies as the base currency for bookkeeping according to regulations. However, the financial and accounting reports shall be converted into RMB< The following factors should be considered when an enterprise chooses the functional currency:
(1) the currency mainly affects the sales price of goods and services, and is usually used for the pricing and settlement of goods and services
(2) the currency mainly affects the labor, materials and other expenses required for goods and services, and is usually used for pricing and settlement of the above expenses
(3) the currency obtained from financing activities and the currency used to keep the money collected from operating activities
once the recording currency of an enterprise is determined, it shall not be changed at will, unless the main economic environment in which the enterprise operates has changed significantly.
determination of recording currency
enterprises should generally choose RMB as the recording currency. Enterprises whose business income and expenditure are mainly in currencies other than RMB may select one of the currencies as the base currency for bookkeeping according to regulations. However, the financial and accounting reports shall be converted into RMB< The following factors should be considered when an enterprise chooses the functional currency:
(1) the currency mainly affects the sales price of goods and services, and is usually used for the pricing and settlement of goods and services
(2) the currency mainly affects the labor, materials and other expenses required for goods and services, and is usually used for pricing and settlement of the above expenses
(3) the currency obtained from financing activities and the currency used to keep the money collected from operating activities
once the recording currency of an enterprise is determined, it shall not be changed at will, unless the main economic environment in which the enterprise operates has changed significantly.
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