The debits and credits of exchange gains and losses represent the net losses of enterprises due to exchange rate changes. The debit of exchange gains and losses represents the company's expenditure or increase in foreign exchange transactions, that is, foreign exchange losses, while the credit of exchange gains and losses represents the company's income or decrease in foreign exchange transactions, that is, foreign exchange gains, so the debit of exchange gains and losses represents the net loss of the enterprise due to exchange rate changes. Exchange gains and losses are secondary subjects under financial expenses, including debit registration losses, credit registration gains, and subjects that enterprises need to transfer, such as bank deposits, accounts receivable and accounts payable, and other accounts receivable and accounts payable. As for the trading profit and loss, it is accompanied by foreign currency business, usually corresponding to certain currency exchange behavior, so the trading profit and loss will really happen, that is, the trading profit and loss will eventually affect the cash inflow and outflow of enterprises. Therefore, trading gains and losses should be included in the profit and loss statement of the enterprise.