How to do accounting in virtual currency account

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. Debit: bank deposit RMB (US dollar * spot rate) spot rate is generally the bank foreign currency exchange rate of the day
Credit: bank deposit US dollar account
[difference between exchange gains and losses]

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.

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. Many accidents are e to the lack of anti-collision facilities, try not to close, in order not to regret, it is recommended to keep

6. When you buy a dash cam, choose one with clear photos and large memory capacity

7. Yes, the DT2 dash cam of the dynamic coachman has it. The so-called 360 degree anti-collision is actually a dash cam early warning system that integrates the early warning of front and rear cars, the early warning of track deviation, the early warning of lane change and the early warning of vehicle distance.

8. Although the car buyer owns the right to use the car by way of loan, the ownership of the car is still mortgaged in the hands of the loan institution. Therefore, after repaying the loan, the car buyer needs to decompress the car, so that the ownership of the car really belongs to him. After the loan is paid off, the decompression of the vehicle is a process that needs special attention. After all, it is designed to deal with the ownership of the vehicle. Then, how to deal with the decompression of the vehicle loan< First, contact the bank, auto financing company or guarantee company handling the loan
after you have paid off the vehicle loan, you should first find your own written mortgage contract, check the contact number of the bank, auto financing company or guarantee company on the contract, and get in touch with them
2. Go through the settlement proceres and get the motor vehicle registration certificate
generally, within 10 working days after the completion of the loan, the lending institution will take the initiative to mail the relevant proceres to the 4S store and inform the borrower. After the mail arrives, the borrower can take his ID card and go to get the relevant proceres. However, if it is a bank loan, you may need to go through the vehicle loan settlement proceres by yourself. After the bank's inquiry and confirmation, if your car is loaned through a guarantee company, you need a certificate issued by the guarantee company
3. Go to the vehicle management office to apply for mortgage cancellation registration. The owner of the motor vehicle can go to the vehicle management office together with the bank agent to apply for mortgage cancellation registration
the owner of the motor vehicle shall fill in the application form, which shall be jointly applied by the owner of the motor vehicle and the mortgagee, and the following certificates and certificates shall be submitted:
1. Identity certificate and of the owner of the motor vehicle and the mortgagee (bank agent); If the owner of the motor vehicle is not registered in Cheng, he / she shall also provide a residence permit
2. Repayment certificate issued by bank or guarantee company
3. Motor vehicle registration certificate.

9. The mechanical limit switch is reliable! Light control can be used at the same time! Both ways
of course, mechanical switch is better for reliability!