According to the relevant provisions of the Accounting Standards for Business Enterprises (before 2005), in the title, although the conversion exchange rate of enterprise A when borrowing US dollars is 8, the actual investment should be converted according to the exchange rate on the investment day (from the title, the conversion exchange rate of enterprise in the title is the spot exchange rate). Then:

Enterprise:

When borrowing dollars:

Debit: Bank deposit in 8 yuan (1 USD).

Credit: Other payables in 8 yuan (USD 65,438+0).

Actual investment:

Borrow: Long-term equity investment in 7 yuan

Loan: Bank deposit in 7 yuan ($1).

Carry-forward exchange gains and losses at the end of the month (assuming: 1, borrowing US dollars and investment business occur in the same month; 2. Before borrowing US dollars, there was no balance in the foreign exchange details related to "other payables" and "bank deposits"; The exchange rate at the end of the month is 7):

"Other payables" account:

RMB balance before carry-over = 8 yuan

Dollar balance before carrying forward = 1 USD

Exchange gain = 8- 1 * 7 = 1 yuan.

Debit: other payables 1 yuan.

Loan: financial expenses 1 yuan.

"Bank deposit" subject:

RMB balance before carry-forward = 8-7 = 1 yuan.

Dollar balance before carry-forward = 0 USD.

Exchange loss = 1-0 * 7 = 1 yuan.

Debit: financial expenses 1 yuan.

Loan: bank deposit 1 yuan.

It can be seen that the account balance of "long-term equity investment" of Company A is 7 yuan, which is consistent with the account balance of "paid-in capital" of Company B, and there is no so-called difference, which can be directly offset when preparing consolidated statements.