Why can mining confirm bookkeeping
bitcoin is actually a virtual currency. When bitcoin first appeared, if you want to get bitcoin, you have to get bitcoin through mining. Therefore, bitcoin mining appeared. But bitcoin mining is more and more difficult, so it is very difficult to get bitcoin now
so now many people use Haru miner digs Ethereum, Monroe and other virtual coins. Most importantly, BTC can be directly equivalent in the end
borrowing intangible assets - mining right 200000
borrowing accounts payable (bank deposit) 200000
amortization by 6 * 12 = 72 periods, monthly amortization voucher is as follows:
borrowing management expenses - amortization of intangible assets 2777.78
accumulated amortization of loans 2777.78
Bitcoin mining is a process of using computer hardware to do mathematical calculation for bitcoin network to confirm transactions and improve security
bookkeeping
because bookkeeping is a reward, each time you can add a certain number of bitcoin for yourself, so everyone is competing for bookkeeping, which of course leads to a problem: when there is inconsistency in bookkeeping, the system introces workload proof to solve the problem, and the rules are as follows:
1. In a period of time, only one person can succeed in bookkeeping
2. Obtain the unique bookkeeping right by solving the cryptography problem
3. Other nodes the bookkeeping results
but before the workload proof, The accounting node will do the following preparatory work:
1. Collect the original transaction information that has not been recorded in the broadcast
2. Check whether the payment address in each transaction information has enough balance
3. Verify whether the transaction has the correct signature
4. Package and record the verified transaction information
5. Add a reward transaction: add 12.5 to your address Bitcoin
if you succeed in competing for bookkeeping rights, you can get a reward of 12.5 bitcoin
workload proof
the hash value of the previous block and the current account page information will be hashed together as the original information in each bookkeeping. In order to ensure that only one person can keep accounts around 10 minutes, we have to improve the difficulty of keeping accounts. The results of hash must start with several zeros. In order to satisfy the condition, hash is to introce a random number variable
denoted by pseudo code:
1. Hash (last hash value, transaction record set) = 456635bcd
2. Hash (last hash value, transaction record set, random number) = 0000afd635bcd
if you change part of the original information of hash, the hash value will also change continuously. Therefore, when you run hash, the value of random number will change continuously, A random number can always be found so that the result of hash starts with several zeros. The node that finds the random number first obtains the unique bookkeeping right
verification
after the node successfully finds the hash value, it will broadcast and package the block to the whole network immediately, and the node of the network will verify it after receiving the broadcast. If the verification is passed, it indicates that a node has successfully decrypted, it will not compete for the current block, but will choose to accept the block and record it in its own account book for the next round of competitive guessing. Only the fastest decrypted block in the network will be added to the ledger, and other nodes will to ensure the uniqueness of the whole ledger
If a node has cheating behavior, it will cause the node of the network to fail the verification, give up its packaged block directly, and cannot be recorded in the general ledger, then the consumption cost of the cheating node will be in vain. Therefore, miners consciously abide by the consensus protocol of bitcoin system, and ensure the security of the whole system
it's like you go to the construction site to move bricks. After moving bricks for one day, the contractor asks you how can you prove that you move bricks for one day?
Zhejiang Xinyun blockchain Technology Co., Ltd. is a limited liability company (invested or controlled by natural person) registered in Ouhai District, Wenzhou City, Zhejiang Province on April 2, 2018. Its registered address is located in room B309, 46-54 Dongfang Road, Ouhai Economic Development Zone, Wenzhou City, Zhejiang Province (trial area of cloud sharing creative space)
the unified social credit code / registration number of Zhejiang Xinyun blockchain Technology Co., Ltd. is 91330304ma2cnkpx00, and the enterprise legal person is Xiao Kang. At present, the enterprise is in business
Zhejiang Xinyun blockchain Technology Co., Ltd., within the province, the current registered capital of the enterprise is general
view more information and information of Zhejiang Xinyun blockchain Technology Co., Ltd. through network enterprise credit
Bitcoin is actually a useless string of numbers, but it is recognized as useful, just like diamonds, antiques, calligraphy and paintings, game skin and so on. They can't be eaten or used, but we will recognize their value
"mining" just allows more people to participate in the construction of blockchain network. Is it really good that so many electricity charges are used to "calculate" a series of virtual values? Bitcoin is not a hedge. The price of bitcoin fluctuates greatly. Speculation on bitcoin may become rich overnight or become poor overnight. Bitcoin is not as safe as it claims. In 2014, the world's largest bitcoin trading website, mtgox, was hacked and went bankrupt, and the $467 million worth of bitcoin evaporated instantly. Criminals use it to launder money, evade taxes and so on. It is also quite difficult for the government to investigate. The above personal opinions are welcome to be criticized and corrected. Agree with me, please click like before you go, thank you! Like me, please pay attention to me, thank you again
Included in intangible assets mining rights
If the service life of intangible assets is limited, the service life of the intangible assets or the quantity of similar units of measurement such as the output constituting the service life shall be estimated; If it is impossible to foresee the period when intangible assets will bring economic benefits to the enterprise, it shall be regarded as intangible assets with uncertain service life(1) the intangible assets held by enterprises usually come from contractual rights or other legal rights, and the contract or law has a clear service life
the service life of intangible assets derived from contractual rights or other legal rights should not exceed the term of contractual rights or other legal rights
if the contractual rights or other legal rights can be extended e to contract renewal, and there is evidence that the enterprise does not need to pay a large cost for contract renewal, the contract renewal period shall be included in the service life
(2) if the service life is not stipulated in the contract or law, the enterprise should make a comprehensive judgment on various factors to determine the period when intangible assets can bring economic benefits to the enterpriseafter the above methods, it is still impossible to reasonably determine the time limit for intangible assets to bring economic benefits to the enterprise, so they can be regarded as intangible assets with uncertain service life
extended data:
intangible assets accounting
under the condition of knowledge economy, intangible assets accounting should adopt different treatment methods according to different types of intangible assets
Research and development cost capitalization There are three ways to obtain intangible assets: outsourcing, self creation and accepting investment from other companies. It is easy to confirm the value of purchased and invested intangible assets. According to the current regulations, the accounting of self created intangible assets only includes the registration fee and lawyer fee incurred when obtaining the registration, while the expenses in the process of research and development are recorded in the current profits and losses, and are treated as expensesthe result of this kind of treatment will lead to the value of self created intangible assets can not be fully reflected, and even lead to serious distortion of cost measurement of knowledge procts, which is very unfavorable for investors to make investment decisions by using the information provided. Therefore, enterprises should try their best to capitalize the research and development expenditure of self created intangible assets
e to the poor certainty of research expenses and the proction or use of new procts or new processes and the benefits brought to the enterprise, the expenses should be recognized as expenses in the current period when they occur, directly recorded in the current profit and loss, and not recognized as assets in future accounting periods. For the research activities, the preliminary intellectual achievements, we should pay for them
as the development project is directly transformed into proctivity, capitalization should be adopted. For example, some software systems (such as computer software systems) that are invested together with the hardware system of fixed assets can be considered to be combined with the hardware system of fixed assets and accounted in the "fixed assets" subject
2. For intangible assets with definite service life, such as patents and know-how, the sum of years method in accelerated amortization method is used for amortization. In order to compensate the value of this kind of intangible assets, we can establish the "intangible assets information system" to standardize the management of intangible assets and measure the value of intangible assets
intangible assets with infinite life, such as purchased goodwill, should not be amortised. It is difficult to distinguish the weight of purchased goodwill in many aspects, so we should adopt the method of regular evaluation to adjust the book value of such intangible assets
accounting voucher is a written certificate that records economic business, clarifies economic responsibility, and is prepared in a certain format to register accounting books. The legitimacy and rationality of recording economic business ensure the authenticity of accounting records and strengthen the economic responsibility system
contents of Accounting Voucher:
1. Name of original voucher
2. Date and number of the name
3. Name of the unit or person who filled in the voucher
4. Name of the receiving unit for external voucher
5. Content of economic business
6. Quantity, unit of measurement, unit price and amount designed for economic business
7 Signature of handling business department or personnel