1) The unified accounting system for foreign exchange is a bookkeeping method with the local currency as the bookkeeping base currency, that is, all foreign currency businesses must be accounted for in the bookkeeping base currency.
2) foreign exchange subsidiary ledger system, that is, bookkeeping is made directly in the original currency, that is, when foreign exchange business occurs, bookkeeping is made only in the original currency, and there is no need to convert it into RMB; When transactions involving two currencies are involved, they are accounted by "exchange gain/loss" and converted into accounts related to the original currency respectively; Various foreign currency assets, liabilities and exchanges are recorded and reflected by setting up accounts in different currencies. Using this accounting method, accounting statements must be prepared at the end of the month according to the foreign exchange quotation in the market at that time and converted into the functional currency.