Enterprises buy and sell goods or services denominated in foreign currency, enterprises borrow or lend foreign currency funds _ enterprises purchase or deal with assets denominated in foreign currency, enterprises undertake or pay off debts denominated in foreign currency, etc. The foreign currency deposit business of an enterprise needs to set up a subsidiary ledger in the bank deposit account according to the currency for detailed classification accounting, and set up foreign currency accounts for different currencies with RMB as the bookkeeping base currency.

A foreign currency account refers to an account used to register foreign exchange receipts and payments. Including foreign currency bank deposit accounts, foreign currency loans and accounts receivable and accounts payable settled in foreign currency. When foreign currency business occurs, the relevant foreign currency amount should be converted into the bookkeeping base currency amount for bookkeeping. Unless otherwise specified, all accounts related to foreign currency business shall be converted at the exchange rate at the time of business occurrence or at the beginning of the current period.

In case of foreign currency exchange business, if the borrowed bank deposit is the buyer's foreign currency-the amount of the obtained foreign currency converted into the bookkeeping base currency-X X foreign currency account debits the financial expenses according to the market exchange rate of the day or the beginning of the period. The bookkeeping base currency is the amount actually paid for bank deposits, and the bookkeeping base currency is the credit difference for financial expenses. The difference between the buyer's selling price and the market exchange rate generated by the enterprise's settlement and sale of foreign exchange to the bank is included in the financial expenses, construction in progress and other subjects.

At the end of the month, quarter or year, the ending balance of various foreign currency accounts shall be converted into the amount of functional currency at the end of the market exchange rate. The difference between the amount of functional currency and the amount of original functional currency shall be regarded as exchange gains and losses, and included in financial expenses, construction in progress and other subjects. Foreign currency exchange business occurs, such as borrowing bank deposits to sell foreign currency-the amount of functional currency converted by-x x foreign currency account at the exchange rate on the day of receiving foreign currency.

Capital reserve-debit foreign currency capital conversion difference. The paid-in capital of the loan shall be converted into the functional currency according to the exchange rate agreed in this contract. Capital reserve-foreign currency capital conversion difference is based on credit difference. Bank deposits with no exchange rate stipulated in the contract-the amount of functional currency converted from foreign currency accounts-X X is based on the exchange rate on the day when the capital contribution is received. Paid-in capital of loan.