Debit: Bank deposit-USD account of 654.38+0.65 million (200,000 *8.25, at the exchange rate agreed in the investment contract).

Loan: paid-in capital is 6,543,800+0,650.

The investment money is the exchange rate agreed in the contract.

Whenever this foreign currency is used, it will generate exchange gains and losses (at the actual exchange rate). No, you don't have to. However, on the reporting day (the end of the month and the end of the year), you need to make exchange gains and losses according to the foreign exchange quotation of that day (the middle price announced by the central bank). Only for exchange gains and losses. For example, at the end of the month, the US dollar exchange rate is 8. 15, and the exchange gain and loss is 8.25-8. 15=0. 1. The deposit is still $200,000

Debit: financial expenses-exchange gains and losses of 20,000 yuan.

Loan: Bank deposit-USD account 20,000.

This question has been answered above.

3. What if it is the original currency of Hong Kong dollars?

The same, but the exchange rate is different. For example, 200,000 Hong Kong dollars, the exchange rate is 0.7976, which is equivalent to RMB = 20 * 0.7976 = 159520 yuan.

4. Do you want to adjust the final exchange rate at the end of the period?

Yes, look at the entry above.