How to transfer foreign exchange gains and losses and generate accounting vouchers at the end of the period? What business and accounting treatment should be done before the profit and loss are carried forward at the end of the period? The difference of final remittance is included in financial expenses-exchange gains and losses. For example, if the accounts receivable in foreign currency account generate income, it will be charged to financial expenses-exchange gains and losses negatively, and the accounts receivable in "accounts receivable-foreign currency account" will be increased; if gains and losses are generated, it will be charged to financial expenses-exchange gains and losses positively, and the accounts receivable in "accounts receivable-foreign currency account" will be reduced by: financial expenses-exchange gains and losses loans: accounts receivable-foreign currency account.

Assets and liabilities related to foreign currency bookkeeping are all involved, and other profit and loss accounts are not involved. At the end of the period, the ending balance of foreign currency accounts is converted at the ending exchange rate, and the difference between the converted amount and the book amount is exchange gains and losses. Exchange gains and losses during the preparation period are included in long-term deferred expenses; Exchange gains and losses of foreign currency special loans related to the construction of fixed assets shall be treated according to the principle of borrowing costs; Except for the above two items, they are all included in the financial expenses. Debit: financial expenses. Loan: cash. If it is lost, it is the scarlet letter.

Period-end exchange refers to the ending balance of foreign currency accounts converted at the period-end exchange rate before the period-end settlement, and the difference between the converted amount and the book amount is included in exchange gains and losses. According to the concept of period-end remittance, the principle of period-end remittance can be expressed as follows: asset account: adjustment amount = period-end amount in original currency * period-end exchange rate-(opening amount in original currency * opening exchange rate+debit amount in original currency * actual exchange rate of voucher-credit amount in original currency * actual exchange rate of voucher) debt account: adjustment amount = opening amount in original currency * opening exchange rate * voucher. Note: The actual exchange rate of vouchers refers to the bookkeeping exchange rate when foreign currency business occurs.