Debit: bank deposit-capital account-USD 250,0001538,450.
Loan: paid-in capital-foreign capital ￥ 1538450.
2. On June 30th, the bank deducted USD 20 from the USD account for April and May (the exchange rate of the day was 1: 6. 1528).
Debit: financial expenses-bank charges 123.06.
Loan: Bank deposit-US$ 20,65438 +023.06
Adjust exchange gains and losses at the end of the month
Debit: financial expenses-exchange gains and losses 250 yuan.
Loan: bank deposit-$250.
3. On July 1 1 day, USD account received USD 800,000 (the exchange rate of the day was 1:6. 1469).
Debit: bank deposit-fund account-800,000 USD ￥ 4,965,438+07520.
Loan: paid-in capital-foreign capital ￥49 17520.
On July 15, the bank settled 50,000 US dollars, and the real-time exchange rate was 1: 6. 1992. After settlement, 309,960 yuan was deposited into RMB account.
Debit: Bank deposit-309,960 yuan.
Loan: Bank deposit-US$ 50,000 ￥ 309,960
On July 5 15, the bank settled USD 89554.7 1, and the real-time exchange rate was 1: 6. 1954. After settlement, RMB 554,827.25 was credited to the RMB account.
Debit: the bank deposit is 554,827.25 yuan.
Loan: Bank deposit-$8,955,438+0.5425.
6. On July 30th, if the exchange rate is 1:6. 1325.
Debit: financial expenses-exchange gains and losses of 7,626.60 yuan.
Loan: Bank deposit -7626.60 USD.
If it is really your company's business, the first two foreign exchange settlements lack one condition, that is, the central parity of foreign exchange on that day; It's not July 30th yet. What's your estimated exchange rate?