This exchange gain or loss is not a month-end adjustment, but a settlement, so it should be:

Debit: bank deposit-industrial and commercial (RMB account) 8365438+5000 yuan.

Debit: financial expenses-exchange gains and losses of 730,000 yuan.

Loan: Bank deposit-industrial and commercial (USD account) exchange rate is 66,578 RMB10.25 million RMB 8,322,300 RMB.

You can modify the original voucher. If the original voucher cannot be modified, it is suggested that the above entries be re-entered after red ink reversal.