Enterprises that want to use foreign exchange can exchange it directly from basic deposit account. This is the company's account. You can do this:

1. Entry for company to exchange yen:

Borrow: foreign exchange buys and sells RMB.

Loan: RMB demand deposit.

Borrow: foreign exchange to buy and sell yen

Loan: buying and selling Japanese yen in foreign exchange.

Debit: Japanese yen current foreign exchange deposit.

Loan: buying and selling Japanese yen in foreign exchange.

2. Items returned for reimbursement:

Debit: Other payables-travel expenses (RMB)

Loan: cash RMB