According to China's current accounting system, the bookkeeping exchange rate can be the exchange rate on the day of foreign currency business, or it can be the exchange rate of the current month 1 day. Once the bookkeeping exchange rate is selected, it shall not be changed at will after registration.

New Accounting Standards No.65438 +09- Foreign Currency Conversion

Article 10 Foreign currency transactions shall be converted into the amount of functional currency at the time of initial confirmation by using the spot exchange rate on the trading day. You can also use a systematic and reasonable method to determine the exchange rate conversion, similar to the spot exchange rate on the trading day.

Have your 20 19-03-2790 all the way.

Accounting shall be made on the first day of each month according to the exchange rate of the foreign exchange bureau, and the exchange difference shall be adjusted according to the exchange rate of the foreign exchange bureau on the last day of the month (the first day of the following month).