When enterprises and institutions settle foreign exchange with banks, on the one hand, they are recorded according to the amount of RMB paid by banks to the units, on the other hand, they are recorded according to the amount of RMB calculated at the market exchange rate, and the difference between them is regarded as exchange gains and losses; When the company purchases foreign exchange from the bank, on the one hand, it records the decrease of bank deposits according to the actual amount of RMB paid, on the other hand, it records the decrease of accounts payable according to the amount of RMB converted at the market exchange rate.

When an enterprise has foreign currency cash, deposits and foreign currency creditor's rights and debts, it shall convert the relevant foreign currency amount into RMB for bookkeeping, and register the original currency amount and conversion rate in the account at the same time.

When an enterprise converts foreign currency into RMB for bookkeeping, the conversion rate can be the market exchange rate published by the People's Bank of China on the day of the business, or the market exchange rate on the day of the current month, and then it is converted into RMB at the end of the accounting period for adjustment. The difference between the adjusted RMB balance and the original book balance is treated as exchange gains and losses.