What should be the account of the income of funds in other currencies

0 profit and loss accounts, debit registrations decrease, credit registrations increase.

00 The rental income and disposal gains and losses of investment properties measured under the fair value model recognized by enterprises in accordance with the investment real estate standards are also accounted for through this account.

00 The profit and loss on the disposal of trading financial assets, trading financial liabilities, and financial assets available for the realization of ** financial assets are also accounted for in this account.

The investment income and disposal gains and losses obtained during the holding period of the 00 enterprise's held-to-maturity investment and ** resale of financial assets are also accounted for in this account.

00**The bid-ask spread income obtained by the company's self-operated ** is also accounted for in this account.

00 The main accounting treatment of investment income.

00 (1) If the long-term equity investment is accounted for by the cost method, the enterprise shall debit the "dividend receivable" account and credit this account according to the part of the cash dividends or profits declared by the investee that belongs to the enterprise; The distribution amount of the net profit realized by the investee before obtaining the investment shall be credited to the account of "long-term equity investment" as the recovery of investment costs.

00 (2) If the long-term equity investment is accounted for by the equity method, the balance sheet date shall be based on the net profit realized by the investee or the adjusted net profit calculated according to the share, and the account of "long-term equity investment - profit and loss adjustment" shall be debited and credited to this account.

00 If the investee incurs a loss or the share of the loss exceeds the long-term equity investment and the book value of the long-term equity is reduced, the "investment income" account shall be debited and the account (profit and loss adjustment) shall be credited. If the investee with losses realizes net profit in the future, the share calculated by the enterprise shall make up for the unrecognized investment losses if there are unrecognized investment losses, and if there is still a balance after making up the losses, the account of "long-term equity investment - profit and loss adjustment" shall be debited and credited to this account.

00 (3) ** In the case of long-term equity investment, the "bank deposit" and other accounts shall be debited according to the actual amount received, and if the impairment provision has been made, the "long-term equity investment impairment provision" account shall be debited, and the "long-term equity investment" account shall be credited according to its book balance, and the "dividend receivable" account shall be credited according to the cash dividend or profit that has not yet been received, and the account shall be credited or debited according to the difference.

00**When the long-term equity investment is accounted for by the equity method, the amount originally credited to the "capital reserve - other capital reserve" account shall also be carried forward according to the proportion of the investment cost of the disposal of the long-term equity investment, and the "capital reserve - other capital reserve" account shall be debited or credited, and this account shall be credited or debited.

At the end of the 00 period, the balance of this account should be transferred to the "Profit of the Year" account, and there should be no balance after this account is carried forward.

It is also placed in financial expenses, generally other monetary funds are margins, reserves, etc., if there is income, offset accounts payable, and then the difference is still placed in financial expenses.

It's OK as usual, and it's indicated that it's another currency.

1.Monetary funds generally include cash, bank deposits or demand deposits with other financial institutions, as well as cashier's and bill of exchange deposits, which can be used for immediate payment. Any funds that cannot be used for immediate payment (such as frozen deposits by banks, etc.) cannot be regarded as monetary funds.

Different forms of monetary funds have different management methods and management contents.

2.Monetary funds are the unit's cash in hand, bank deposits, and other monetary fund accounts. Other monetary funds refer to various monetary funds other than cash in hand and bank deposits, mainly including bank draft deposits, cashier's check deposits, credit card deposits, letter of credit margin deposits, foreign port deposits, investment deposits, etc.

3.Money in the form of money. Monetary funds are means means a medium of exchange that can be put into circulation immediately for the purchase of goods or services, or for the repayment of debts.

It is a current asset item of the balance sheet, including the closing balances of the three general ledger accounts of cash on hand, bank deposits and other monetary funds, excluding monetary funds for specific purposes.

4.Monetary capital is the starting point and end point of the capital movement of an enterprise, and it is a prerequisite for the production and operation of an enterprise. As the process of reproduction proceeds, frequent monetary balances are formed.

Enterprises will form monetary capital income after obtaining cash investment, accepting cash donations, obtaining bank loans, and obtaining payment income after selling products; Monetary expenses are incurred in the purchase of materials, the payment of wages and other expenses, the repayment of loans, and the payment of taxes.

5.Monetary funds refer to the part of funds in the form of money in the production and operation process of enterprises, which can be divided into cash in hand, bank deposits and other monetary funds according to their different forms and uses. It is the most active capital in the enterprise, with strong liquidity, and is an important means of payment and circulation of the enterprise, so it is the focus of the review of current assets.

Other monetary funds include foreign deposits, bank draft deposits, cashier's check deposits, letter of credit margin deposits, credit card deposits, investment deposits, etc.

Monetary funds include cash on hand, bank deposits, and other monetary funds. The enterprise should set up a "cash in hand" account, and the reserve used by each department within the enterprise can be separately set up for accounting. At the end of each month, the balance of the cash journal should be checked with the balance of the cash ledger to ensure that the accounts are consistent.

Bank deposits are the monetary funds deposited by enterprises in banks or other financial institutions. Wait a minute.

Monetary funds include cash, bank deposits, and other monetary funds accounts. Monetary funds refer to the assets owned by the enterprise in the form of money. Any money that cannot be used immediately (such as frozen deposits by banks) cannot be regarded as monetary funds, and different forms of monetary funds have different management methods and management contents. ”

Monetary funds include: 1, bank deposits, 2, cash in hand, 3, other monetary funds.

The loan funds include cash, bank deposits, and other monetary funds.

Monetary funds include cash on hand, bank deposits, and other monetary funds.

Cash, bank deposits, accounts receivable, prepaid accounts.

Cash in hand, bank deposits, funds in other currencies.

Other monetary funds are the balance sheet account. Other monetary funds refer to various monetary funds other than cash and bank deposits.

That is, monetary funds that are held in a different location and for a different purpose than cash and bank deposits. Monetary funds are incorporated into the balance sheet, including foreign bank deposits, bank draft deposits, cashier's check deposits, letter of credit deposits, and money funds in transit.

Accounting Method: Accounting for Funds in Other Currencies:

Other monetary funds refer to other monetary funds other than cash in hand and bank deposits, including foreign deposits, bank draft deposits, bank cashier's check knowledge code deposits, letter of credit deposits, credit card deposits and investment deposits.

Accounts: Other Monetary Funds - Foreign Deposits, Other Monetary Funds - Bank Drafts, Other Monetary Funds - Bank Cashier's Notes, Other Monetary Funds - Letter of Credit, Other Monetary Funds - Credit Cards, Other Monetary Funds - Investment Deposits, etc.

Funds in other currencies are asset class accounts.

Other monetary funds refer to various monetary funds other than cash and bank deposits, mainly including bank draft deposits, cashier's check deposits, credit card deposits, letter of credit margin deposits, investment funds deposited and foreign deposits.

Bank draft deposit refers to the bill issued by the issuing bank, which is unconditionally paid to the receiver or holder according to the actual settlement amount at the sight of the bill. The issuing bank of the bank draft is the payer of the bank draft. Bank drafts can be used for the accounting of various payments by units and individuals.

A bank draft can be used to transfer money, and a bank draft with the word "cash" written on it can also be used to withdraw cash.

2.Cashier's check deposit refers to a bill issued by a bank promising to unconditionally pay a certain amount to the payee or bearer at the sight of the bank. Units and individuals who need to pay all kinds of money in the same clearing area can use the bank to get a promissory note.

A cashier's check can be used to transfer money, and a cashier's check marked "cash" can be used to withdraw cash.

General methods for verifying errors and malpractices in other monetary fund operations.

The main ones are as follows:

1. Check all kinds of deposit journals to verify whether you need to open various special accounts. For example, whether the foreign deposit is opened for temporary and sporadic procurement of materials, and whether the letter of credit deposit is indeed opened for the international settlement of import and export business.

2. Enterprises are required to provide various written documents to verify whether the opening of various special accounts has gone through appropriate approval procedures and whether the amount is reasonable.

3. Extract a number of transactions from the journal records, verify their original vouchers and accounting vouchers, and verify whether the funds paid by the depositors are reasonable, that is, whether they are used according to the original purpose, whether they conform to the bank's settlement system, whether the settlement procedures are handled in a timely manner after the completion of the procurement business, and whether there is any illegal fund transfer.

4. For the monetary funds in transit, the authenticity of the formation of the monetary funds in transit should be verified according to the remittance notice of the remittance unit, whether the monetary funds are timely entered into the account after occurring, whether the monetary funds in transit are cancelled in time after they are received, and if the long-term account is not cancelled or the money has not been received, the pure reason should be investigated.

Funds in other currencies are asset class accounts.

Other monetary funds refer to various monetary funds other than cash and bank deposits, mainly including bank draft deposits, bank cashier's check deposits, credit card deposits, letter of credit margin deposits, investment funds deposited and deposits in other cities.

1.Bank draft deposits.

It refers to the bill issued by the issuing bank, which is unconditionally paid to the payee or bearer according to the actual settlement amount when holding the sedan ticket.

The issuing bank of the bank draft is the payer of the bank draft.

Bank drafts can be used for the accounting of various payments by units and individuals. A bank draft can be used to transfer money, and a bank draft with the word "cash" written on it can also be used to withdraw cash.

2.Cashier's check deposit.

It refers to the instrument issued by the bank, promising to unconditionally pay a certain amount to the payee or bearer at the sight of the bill.

Units and individuals who need to pay all kinds of money in the same clearing area can use cashier's checks.

A cashier's check can be used to transfer money, and a cashier's check marked "cash" can be used to withdraw cash.

3.Credit card deposits.

It refers to the money deposited into the special credit card account of the bank for the purpose of obtaining a credit card.

A credit card is a type of bank card.

4.Letter of Credit Margin Deposit.

It refers to the money deposited into the special bank L/C deposit account by an enterprise using the L/C settlement method for the purpose of issuing L/C.

When an enterprise applies to a bank for the issuance of a letter of credit, it shall submit to the bank an application for issuance, a letter of commitment from the applicant for the letter of credit, and a purchase and sale contract in accordance with the regulations.

5.Save your investment.

It refers to the funds deposited by the enterprise in the special account for investment funds opened in the designated bank of the ** company in accordance with the relevant regulations for the purchase of **, bonds, etc.

6.Out-of-town deposits.

It refers to the money remitted by an enterprise to the bank at the place of purchase to open a special procurement account in order to carry out temporary or sporadic procurement in other places.

Other monetary funds are asset accounts, which are the same as bank deposits, and the enterprise adds other monetary funds, debits this account, and credits the "bank deposit" account; Less than other currency funds, debit the relevant account, credit this account.

Other monetary funds should be accounted for in detail according to the category (foreign deposits, cashier's check deposits, bank draft deposits, credit card deposits, letter of credit margin deposits, investment deposits, etc.).

Other monetary funds refer to various monetary funds other than cash on hand and bank deposits, including foreign deposits, cashier's check deposits, bank draft deposits, credit card deposits, letter of credit margin deposits, and investment deposits.

The accounts included in other monetary funds include other monetary funds, bank deposits, currency**, cash equivalents, financial assets that can be converted into cash, etc.

1. Other monetary funds: In the business activities of enterprises, other monetary funds other than cash, such as deposits, checks, bills of exchange, etc., belong to other monetary funds.

2. Bank deposits: refer to the deposits of enterprises in banks, which are divided into time deposits, demand deposits, call deposits, etc.

3. Currency**: refers to the currency sold in the money market, and the investment objects of this kind are short-term, low-risk, and highly liquid bank certificates of deposit, treasury bills, and stupid short-term bonds of large state-owned enterprises.

4. Cash equivalents: refers to the assets held by the enterprise that can be cashed in a very short period of time (usually within 3 months), such as money market**, commercial paper, etc.

5. Financial assets that can be converted into cash: refer to the trading financial assets held by enterprises, such as short-term bonds, equity**, etc.

Meaning of funds in other currencies

Other monetary funds refer to the monetary funds other than cash in the business activities of an enterprise, including a series of liquid or recently realizable financial assets. The realization of these assets does not even require a long waiting period for the change of time, which has a high flexibility and guarantee effect on the capital liquidity of the enterprise and its operation and financial management. Other monetary funds include bank deposits, short-term time deposits, etc., held by enterprises.

It also includes cash equivalents, such as liquid assets**, convertible financial assets that are ready to be cashed out, etc.