Advance loan of 200,000 yuan (converted into RMB according to the exchange rate at the beginning of the month)

The loan bank deposit is 200,000 yuan (converted into RMB according to the exchange rate at the beginning of the month).

2. Settlement of foreign exchange (USD against RMB)

Borrowed bank deposit-RMB (RMB number actually received)

Borrowing financial expenses-exchange loss (difference between US dollars and RMB-RMB actually received)

Bank deposit-USD 200,000 (converted into RMB at the exchange rate at the beginning of the month)

Need to remind you that the receipt of US dollars, except funds, should be recorded according to the exchange rate at the beginning of the month, not according to the exchange rate of the day.