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How to calculate exchange gains and losses for settlement of foreign exchange 1 USD?
1. First, the gains and losses of currencies such as Euro/USD, GBP/USD, AUD/USD and NZD/USD are directly converted into USD.

2. Secondly, the calculation method of exchange gains and losses is (selling price-buying price) x transaction amount = gains and losses (USD).

3. The final result is the exchange gain and loss of $65,438 +0.