The foreign currency amount of assets and liabilities measured in foreign currency at the end of the year is multiplied by the exchange rate at the end of the year, and the amount obtained is compared with the book amount of RMB, and the difference is the "exchange difference".

Exchange differences are included in financial expenses or offset financial expenses.

Debit: financial expenses-exchange difference

Credit: related subjects

Or:

Borrow: related subjects

Credit: financial expenses-exchange difference