There are futures transactions in the original account, and funds in other currencies are borrowed. Now the fund balance is in other currencies. Do you want to change it into bank deposit? Of course. Q654 109827
What are the foreign deposits in other monetary funds? According to the definition of enterprise accounting system, foreign deposit refers to the money remitted to the purchasing bank to open a special purchase account when the enterprise makes temporary or sporadic purchases in other places.
1. When entrusting a local bank to remit money to the place of purchase to open a special account:
Borrow: other monetary funds-foreign deposits
Loans: bank deposits
2. After receiving reimbursement vouchers such as supplier invoices and bills submitted by the buyer:
Borrow: materials procurement and other subjects.
Loans: other monetary funds-foreign deposits
3. When transferring the excess foreign deposits back to the local bank:
Debit: bank deposit
Loans: other monetary funds-foreign deposits
Does the investment money deposited belong to other currencies? The investment funds deposited are given to the trustee because of the right to use the funds, so they cannot be attributed to other monetary funds.
Remember to adopt
Other money funds have no balance at the beginning, and they buy stocks halfway, and the credits are credited to other money funds. What about the final balance? It's urgent! Ask for answers to buy stock entrance
Borrow: stock investment-cost
transaction cost
Loan: securities settlement funds
If the lender records in other currencies, check the stock investment entries.
Deposits have been transferred to other monetary funds. How to calculate the interest income generated by this other currency fund account is borrowing: other currency funds borrowing financial expenses: other currency funds XX.
Debit: financial expenses -XX
Do commercial bills belong to other monetary funds? Commercial bills do not belong to other monetary funds.
A commercial bill is a bill issued by the drawer, which entrusts the payer to unconditionally pay a certain amount to the payee or holder on a specified date. According to different acceptors, commercial bills can be divided into commercial acceptance bills and bank acceptance bills. Bills accepted by banks are bank acceptance bills, and bills accepted by enterprises and institutions other than banks are commercial acceptance bills.
Other monetary funds mainly include: foreign deposits, bank draft deposits, bank promissory notes deposits, letter of credit deposits, credit card deposits, investment deposits and monetary funds in transit.
Commercial bills do not belong to other monetary funds.
Other monetary funds refer to all kinds of monetary funds except cash and bank deposits. Including foreign deposits, bank draft deposits, bank promissory notes deposits, credit card deposits, letter of credit deposits and investment deposits.
other monetary funds
(1) Off-site deposit refers to the funds remitted to the purchasing bank to open a special purchasing account when the enterprise makes temporary sporadic purchases in other places;
(2) Bank draft deposit is the money that the enterprise deposits in the bank to obtain bank draft;
(3) Cashier's cashier's check deposit is the money that the enterprise deposits in the bank to obtain cashier's check;
(4) Credit card deposit refers to the money deposited by an enterprise in a bank to obtain a credit card;
(5) The letter of credit deposit is the money deposited by the enterprise in the bank as the letter of credit deposit account;
(six) the investment fund deposit refers to the monetary funds deposited by the enterprise in the securities company but not yet invested.
Commercial acceptance bills are not deposited in banks, but contracts between enterprises and customers for future payment, which do not belong to the accounting content of funds in other currencies.
After an enterprise obtains a bank draft, it debits funds in other currencies, and what is credited? Personally, I think that when an enterprise receives a bank draft from another enterprise, it is directly recorded as a "bank deposit", and the main business income, taxes payable and other related subjects are lent according to the business content.
If an enterprise goes to a bank to handle a bank draft, it is a bank deposit.