There are generally two accounting treatments for exchange gains and losses: capitalization and expense; General enterprises rarely use capitalization; Loss is loss, and earning is earning; Generally refers to the sale of foreign exchange commodities;

Losses: For example, the account receivable at the time of sales invoicing was 65,438+000 yuan, and the actual payment was received in 80 yuan;

Debit: bank deposit 100

Credit: accounts receivable 80

Credit: financial expenses-exchange gains and losses 20

Income: For example, the account receivable at the time of sales invoicing was RMB 65,438+000, and the actual payment was RMB 65,438+020;

Debit: bank deposit 100

Credit: accounts receivable 100

Credit: financial expenses-exchange gains and losses -20 (in red ink)

The general financial expense account occurs on the debit side, so the exchange gains and losses are also recorded in red on the debit side; Also like the quarterly interest income in a bank account, the interest is on the debit side (in scarlet letter).

At the end of the month, the period profit and loss carry-forward will be reflected in the credit:

Debit: this year's profit

Loans: financial expenses