In the month-end balance sheet, assets or liabilities involving foreign exchange can be calculated according to the month-end exchange rate (closing price). Undistributed profits, etc. , carried forward according to the converted amount in the income statement.

In the profit statement at the end of the month, transactions involving foreign exchange (income, cost, expenses, etc.). ) are calculated at the actual exchange rate. If the exchange rate does not change much in the current month, it can be calculated according to the average exchange rate of the current month.

Statement of changes in owners' equity at the end of the month, involving foreign exchange transactions (capital reserves-other capital reserves, etc.). ), calculated at the end of the month, and the profit and loss of available-for-sale assets is calculated at the end of the month.

For specific methods, please refer to Chapter 19 of Accounting Standards for Business Enterprises-Foreign Currency Conversion.