Accounting treatment of virtual currency issue and transaction

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.

2. Debit: other monetary funds debit: intangible assets
Credit: cash on hand credit: other monetary funds

3. 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.

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:
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6. 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?

7.

Relevant knowledge points of accounting treatment of foreign currency transactions:

(1) initial recognition of foreign currency transactions should be translated into the amount of functional currency at the spot exchange rate on the transaction date at the time of initial recognition; It can also be converted at the exchange rate determined by systematic and reasonable methods and similar to the spot exchange rate on the transaction date

when an enterprise receives the capital invested by investors in foreign currency, it shall convert it at the spot exchange rate on the transaction date, and shall not convert it at the approximate exchange rate between the exchange rate agreed in the contract and the spot exchange rate. There shall be no foreign currency capital conversion difference between the foreign currency invested capital and the bookkeeping base currency amount of corresponding monetary items

(2) adjustment or settlement at the end of the period. For example, cash on hand, bank deposits, accounts receivable, other receivables, long-term receivables, accounts payable, other receivables, short-term loans, long-term loans, bonds payable, long-term receivables, etc

monetary items are translated at the spot exchange rate on the balance sheet date. The exchange difference arising from the difference between the spot exchange rate on the balance sheet date and that at the time of initial recognition or the previous balance sheet date shall be included in the current profits and losses

The adjustment steps of foreign currency monetary items at the end of the period are as follows: (1) calculate the foreign currency balance of foreign currency monetary items 2) The foreign currency balance is multiplied by the spot exchange rate on the balance sheet date to calculate the functional currency balance 3) The difference between the balance of the above-mentioned bookkeeping base currency and the balance of the original bookkeeping base currency is the exchange difference

Non monetary items refer to items other than monetary items. For example, inventory, long-term equity investment, trading financial assets (stocks, funds), fixed assets, intangible assets, etc

(1) non monetary items in foreign currencies measured at historical cost are still translated at the spot exchange rate on the date of transaction, and the amount in the recording currency will not be changed

(2) if the net realizable value of an inventory measured at the lower of cost and net realizable value is determined in foreign currency, the net realizable value should be converted into the amount in the recording currency first, and then compared with the inventory cost reflected in the recording currency

8. RMB is the base currency for bookkeeping. When making entries, it should be converted into RMB according to the average market exchange rate (or middle price) of the day. The first debit of bank deposit (HK $100000) is 10 * middle price, and the difference is recorded as financial expenses; The second bank deposit (HK $30000) was RMB 36000; The third is right, and the exchange difference of bank deposit should be recorded in financial expenses