if there is no agreement on the exchange rate in the agreement, if the middle price of foreign exchange on the day of receipt is adopted, there will be no exchange gain or loss.

debit: bank deposit

loan: paid-in capital

if the exchange rate is stipulated in the agreement, the paid-in capital will be converted at the agreed exchange rate, and the bank deposit will be converted at the medium foreign exchange rate on the day of receipt, and the difference will be included in the capital reserve.

debit: bank deposit

loan: paid-in capital

loan: capital reserve (the agreed exchange rate is lower than the market exchange rate of the day)

or debit: bank deposit

debit: capital reserve (the agreed exchange rate is higher than the market exchange rate of the day)

loan: paid-in capital.