The usual foreign currency business is converted into functional currency (RMB) by multiplying the amount (such as USD) by the opening exchange rate, and the cumulative amount at the end of the period is 1.

The cumulative balance of foreign currency at the end of the period (USD) multiplied by the exchange rate at the end of the period calculated that the cumulative amount of functional currency is 2.

The difference between them is recorded in exchange gains and losses.

Cumulative amount 1