Exchange gains and losses are generally divided into realized exchange gains and losses and unrealized exchange gains and losses. When a foreign currency transaction occurs, the bill is received or received. Because the transaction date is different from the previous exchange rate, the converted functional currency amount will be different, and the difference will directly enter the exchange gain/loss-realized exchange gain/loss account. At the end of each month, all foreign currency transactions should be converted into functional currency according to the exchange rate on the last day of the month. At this time, the converted amount will be different from the converted amount on the transaction day, and the exchange gain/loss-unrealized exchange gain/loss will be automatically entered, which will be completed before the end of each month. According to the principle of clarity and accuracy, if the accounting voucher is wrong, it is best to do it again in reverse.