How to account for virtual currency consumption

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. Now the problem is that your virtual currency can't be withdrawn on the platform, but the money has arrived
What are the reasons for his inability to consume and withdraw cash? If people don't cheat you, but you make a mistake about the trading rules, then people can't give you the money back
because it's your responsibility, you don't understand the trading rules. So we have to bear the loss ourselves
of course, on the other hand, if it's not your own problem, but the other party's problem, for example, the other party cheated you, then you can negotiate with him and ask him to refund the money< As long as it's your own responsibility, you can't get money back from others, which is unreasonable
because virtual goods are usually non returnable and non exchangeable, and there is no way to return and exchange them in many cases.

3. If you buy a q-coin card, you can use the card as the original voucher to enter the account. If you pay online, you can print out the flow account number and other information on the webpage to enter the account as the original voucher.

4. When receiving foreign currency:
debit: bank deposit - Hongkong and Shanghai Banking Corporation (foreign currency account)
Credit: accounts receivable

when foreign exchange has not been settled to RMB account, no entry is required

when settling foreign exchange to RMB account of CCB, the entry is:
debit: bank deposit - CCB (RMB account)
financial expenses - exchange gain and loss
Credit: bank deposit - Hongkong and Shanghai Banking Corporation (foreign currency account)

5. The registered capital is usually injected in the form of currency, so the cash payment slip deposited by each shareholder in the bank is usually used as the original certificate of the paid in capital.

6. 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.

7. When an enterprise purchases foreign currency:
debit: bank deposit - US dollar account ××× USD) [market exchange rate or opening exchange rate of the day] × Foreign currency amount]
Loan: bank deposit (RMB account) [selling price of foreign currency on the day] × Foreign currency amount]
(1) accounting processing procere
the bank accounting processing procere includes all the processing processes of detailed accounting and comprehensive accounting systems, and the specific steps are as follows:
1. According to the economic business acceptance, filling in and auditing vouchers, and according to the accounting accounts involved in the business, determine the accounting entries
2. On the one hand, register the sub account (or register) one by one according to the subpoena, and register the cash income and payment diary if it involves cash receipt and payment; On the other hand, according to the voucher of the same account, the daily statement of accounts belonging to the comprehensive accounting system is compiled, and the debit and credit amounts of all accounts involved in the business on that day are flattened
3. Prepare balance table according to account by account
4. Register the general ledger according to the account daily statement
5. According to the general ledger, prepare a daily schele to balance the debit and credit balances of all accounts on that day.

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9. When opening the account book, multi currency accounts receivable can be divided into cash RMB account and US dollar account
cash RMB account
debit: other receivables employee 20000
Credit: cash RMB 20000
US dollar account
debit: other receivables employee 5000 / cash exchange rate
Credit: cash USD 5000 / cash exchange rate