Accounting treatment of enterprises buying virtual currency

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.

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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. Small scale enterprises purchase game currency
debit: inventory goods
Credit: bank deposit (other accounts payable, etc.)

6. Instead of accounting treatment, it is better to exchange one kind of cash on hand for another. However, a memo should be made to record in detail the type, amount and quantity of the Commemorative Banknote.

7. Borrowing: trading financial assets - cost
lending: bank deposits

increase in net fund value

borrowing: trading financial assets - profit and loss from changes in fair value
lending: investment income

if sold later

borrowing: bank deposits
lending: trading financial assets - cost
——Profit and loss from changes in fair value***

8. When an enterprise uses idle funds to purchase a monetary fund, it is regarded as short-term investment accounting:
1. Purchasing a fund can be regarded as short-term investment accounting
borrowing: short-term investment Monetary Fund
lending: bank deposit
2. Receiving investment income
borrowing: bank deposit
lending: investment income
note: investment income, Fill in the 17th line of column 4 in the third schele of the annual income tax report "investment income (loss) list".

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10.

According to Article 9 of accounting standards for Business Enterprises No. 19 - foreign currency conversion, Chapter III Accounting Treatment of foreign currency transactions, an enterprise shall convert the amount of foreign currency into the amount of recording currency

Article 10 when a foreign currency transaction is initially recognized, the foreign currency amount shall be converted into the bookkeeping base currency amount at the spot exchange rate on the transaction date; 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

Article 11 on the balance sheet date, an enterprise shall deal with foreign currency monetary items and foreign currency non monetary items in accordance with the following provisions:

(1) foreign currency monetary items shall be 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

(2) foreign currency non monetary items measured at historical cost are still translated at the spot exchange rate on the date of transaction, without changing the amount of recording currency

monetary items refer to the monetary capital held by an enterprise and the assets or liabilities to be paid in a fixed or determinable amount

non monetary items refer to items other than monetary items

{rrrrrrr}

extended information:

according to the accounting standards for Business Enterprises No. 19 - foreign currency conversion, Chapter IV conversion of foreign currency financial statements Article 12 when translating financial statements of overseas operations, an enterprise shall follow the following provisions:

(1) assets and liabilities in the balance sheet, At the spot exchange rate on the balance sheet date, the owner's equity items are translated at the spot exchange rate at the time of occurrence, except for the "undistributed profit" items

(2) the income and expense items in the income statement shall be converted at the spot exchange rate on the transaction date; 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

the translation difference of foreign currency financial statements arising from the above (I) and (II) translation shall be separately presented under the owner's equity item in the balance sheet. The conversion of comparative financial statements shall be handled in accordance with the above provisions

Article 13 an enterprise shall convert the financial statements of overseas operations in a hyperinflationary economy according to the following provisions:

restate the items in the balance sheet by using the general price index, restate the items in the income statement by using the changes in the general price index, and then convert them according to the spot exchange rate on the latest balance sheet date

When the overseas operation is no longer in the hyperinflation economy, the restatement shall be stopped and the financial statements restated shall be converted according to the price level on the day of cessation

Article 14 when an enterprise disposes of an overseas operation, it shall transfer the translation balance of the foreign currency financial statements related to the overseas operation shown in the owner's equity items in the balance sheet from the owner's equity items to the current profits and losses of the disposal; If part of the overseas business is disposed of, the translation difference of the foreign currency financial statements of the disposed part shall be calculated according to the disposal proportion and transferred to the current profits and losses of the disposal

Article 15 if the bookkeeping base currency selected by an enterprise is not RMB, its financial statements shall be converted into RMB financial statements in accordance with Article 12 of these standards