In foreign exchange transactions,

The foreign currency held by the enterprise is sold to the bank, and the bank pays RMB to the enterprise at the purchase price. The enterprise debits the account of "bank deposit (RMB account)" according to the actual amount of RMB, credits the account of "bank deposit (foreign currency account)" according to the amount of foreign currency actually converted and the amount of RMB converted at the conversion exchange rate selected by the enterprise, and credits the exchange gains and losses caused by the inconsistency between the bank purchase price and the conversion exchange rate to the account of "financial expenses".

Enterprises purchase foreign exchange from banks, and banks charge RMB from enterprises according to the selling price. The difference between the RMB amount actually paid by the enterprise and the RMB amount converted according to the conversion exchange rate selected by the enterprise is included in the financial expenses.