Judging from the final remittance voucher, exchange gains and losses of different nature should be included in different accounting statements, which will affect different contents in financial statements. Exchange gains, debit "bank deposits" and other subjects, credit "financial expenses" subjects.

Exchange gains and losses, also known as exchange differences, are the result of exchange rate fluctuations. When an enterprise conducts foreign currency transactions, exchange business, period-end account adjustment and foreign currency statement translation, it converts the difference arising from exchange rate accounting of different currencies or different parity of the same currency into the functional currency.

What is the principle of exchange adjustment?

Period-end exchange refers to the ending balance of foreign currency accounts converted at the period-end exchange rate before the period-end settlement, and the difference between the converted amount and the book amount is included in exchange gains and losses. According to the concept of period-end remittance, the principle of period-end remittance can be expressed as: asset account: adjustment amount = period-end amount in original currency * period-end exchange rate-(amount in original currency at the beginning * exchange rate at the beginning+debit amount in original currency at the current period * actual exchange rate of vouchers-credit amount in original currency at the current period * actual exchange rate of vouchers).