According to the provisions of my country's accounting standards, when the actual amount of foreign currency investment received by an enterprise is settled into the accounting standard currency, what is the exchange rate selected?

When an enterprise receives foreign currency investment, it should convert the foreign currency capital invested by the investor into the recording currency and confirm the amount in the paid capital account. When converting, the conversion shall be based on the spot exchange rate on the date of transaction.

"Accounting Standards for Business Enterprises No. 19 - Foreign Currency Translation" stipulates that the approximate exchange rate between the contractual exchange rate and the spot exchange rate shall not be used for accounting. Therefore, there is no foreign currency capital conversion difference between the foreign currency invested capital and the accounting standard currency amount of the corresponding monetary item.