What subjects does the enterprise purchase virtual currency
virtual currency is the currency used for electronic circulation. Now the scope of virtual currency is very large, including q-coin, bitcoin and so on. With the development of digital currency, virtual currency is becoming more and more abundant, which may become the mainstream in the future. For example, BTC, EOS, bcbot and so on are not only virtual currencies, but also algorithms, landing projects and technologies
virtual currency is mainly issued by online game service providers to purchase game props, such as equipment, clothing, etc. But at present, the use of virtual currency has gone far beyond this category. Virtual currency can be used to buy game cards, physical objects and download services of some movies and software
extended data:
real risk
as the proct of e-commerce, virtual currency has begun to play an increasingly important role, and it is more and more connected with the real world. However, with the growth of virtual currency, the relevant laws and regulations are lagging behind, which has laid many hidden dangers
fraud
the private transaction of online virtual currency has realized the two-way circulation between virtual currency and RMB to a certain extent. The activity of these traders is to buy all kinds of virtual currencies and procts at a low price, and then sell them at a high price to earn profits. With the increase of such transactions, there are even virtual mints. In addition to the virtual currency provided by the main company, there are also some people who specialize in "virtual coin making" to obtain virtual currency by playing games and then resell it to other players
Taking Wenzhou as an example, there are about seven or eight such "virtual mints" with four or five hundred practitioners. This not only creates a bubble for the price of the virtual currency itself, but also causes trouble for the normal sale of the issuing company. It also provides a platform for selling and collecting money and money laundering for various cyber crimes. p>
impact system
in modern financial system, the issuers of money are generally central banks, which are responsible for the management and supervision of money operation. As the equivalent exchange goods used to replace the real currency circulation on the Internet, the virtual currency on the Internet is essentially the same as the real currency. The difference is that the issuers are no longer central banks, but Internet companies
if the development of virtual currency makes it form a unified market, each company can exchange with each other, or virtual currency is integrated and unified, and all of them are based on the same standard and price, then in a sense, virtual currency is currency, which is likely to form a threat impact on the traditional financial system or economic operation
reference: network virtual currency
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 bankdebit: inventory goods
Credit: bank deposit (other accounts payable, etc.)
the "money in transit" mentioned on the first floor has disappeared e to the improvement of modern electronic technology.
scope:
monetary fund generally includes cash, bank deposits or demand deposits of other financial institutions, promissory notes and bills of exchange, which can be used for immediate payment. Those that cannot be paid immediately (such as bank deposit freezing) cannot be regarded as monetary funds. Different forms of monetary funds have different management methods and contents. What are the accounting subjects of monetary funds? In order to meet the needs of monetary fund management, subjects such as "cash", "bank deposit" and "other monetary funds" are generally set up. Among them, the "cash" account is used to calculate the cash on hand of an enterprise, but does not include the reserve fund used for internal turnover of the enterprise“ The subject of "bank deposit" is used to calculate all kinds of deposits deposited by enterprises in banks or other financial institutions, but it does not include deposits in other places, bank promissory notes and bank draft deposits“ The "other monetary funds" subject is used to calculate the foreign deposits, bank draft deposits, bank promissory note deposits and in transit monetary funds of enterprises<
definition:
funds in monetary form. Monetary capital is the medium of exchange that can be put into circulation immediately to purchase goods or services, or to repay debts. It is a current asset item in the balance sheet, including the ending balance of three general ledger accounts: cash on hand, bank deposits and other monetary funds, excluding monetary funds with special purposes. Monetary capital refers to the part of capital in the form of money in the process of enterprise proction and operation. According to its form and purpose, it can be divided into cash on hand, bank deposits and other monetary funds. It is the most active capital in an enterprise with strong liquidity. It is an important means of payment and circulation for an enterprise, so it is the focus of the examination of current assets. Other monetary funds include deposits in other places, bank draft deposits, bank promissory notes deposits, L / C margin deposits, credit card deposits, and investment funds deposited.
When exchanging:
borrow: Cash - yen
Loan: bank deposit / Cash - RMB
financial expenses - exchange gain and loss (or borrow)
advance travel expenses:
< P > borrow: other receivables - XXLoan: Cash - yen
reimbursement travel expenses:
borrow: administrative expenses - travel expenses
Cash - yen (the remaining money)
Loan: other receivables - XX
extended data:
the financial expenses incurred by the enterprise are accounted in the "financial expenses" account, and the subsidiary accounts are set up according to the expense items for detailed accounting. The financial expenses incurred by the enterprise are debited to the "financial expenses" subject, and credited to the "bank deposit", "accrued expenses" and other subjects
interest income and exchange income of the enterprise offset the debit. At the end of the month, all the financial expenses collected by the debit will be transferred from the credit of the "financial expenses" account to the debit of the "current year's profit" account and included in the current profit and loss. After carrying forward the current service expenses, there is no balance at the end of the period in the subject of "financial expenses"
the accounting rules of the "financial expense" account are: for the financial expense incurred, debit the account and credit the corresponding account; For the interest income and exchange income that should be offset against the financial expenses, debit the corresponding account and credit the account
At the end of the period, the balance of undergraate purpose should be transferred to the subject of "profit of this year". In the income statement, the item "financial expenses" is set up to reflect the financial expenses incurred by the enterprise, and the balance carried forward at the end of the current period is analyzed and filled in according to the amount of the item "financial expenses"from the current financial procts issued by financial institutions, they can be basically divided into three categories: Capital Guaranteed Fixed Income financial procts, capital guaranteed floating income financial procts, and financial procts with neither capital guaranteed nor income guaranteed. In view of these three types of financial procts, considering that enterprises generally hold financial procts to maturity when purchasing them, it is suggested to deal with them in combination as follows:
1. Financial procts with guaranteed principal and fixed income should be treated as loans and receivables, that is, they should be listed in "other current assets", "non current assets e within one year" and "non current assets e within one year" according to the term of entrusted financial procts Other non current assets
2. If the principal guaranteed floating income financial procts can be traded at any time and the bank issues the daily transaction price, they will be treated as held to maturity investment and available for sale financial assets according to the holding intention of the enterprise
3. If the financial procts with neither capital guarantee nor income guarantee can be bought and sold at any time and the bank regularly issues the price of the financial procts, they should be treated as available for sale financial assets, otherwise they should be treated as loans and receivables
structured deposit procts should be financial procts with guaranteed principal and floating income
as an enterprise behavior, it is not recommended to do this: now we are strictly investigating violations of rules and regulations, and it is difficult to explain them ring audit,.