Convert it into RMB according to the real-time exchange rate at the time of occurrence, and then record it in the form of RMB invoice.

Foreign invoices are different from domestic invoices. There is no such thing as an invoice stamp. At most, there is a signature, and some people don't even have a signature. Generally, as long as the amount is clear and the content meets the reimbursement requirements, it can be recorded.

Accounting requirements must be kept in RMB, so there is a foreign currency exchange rate problem in foreign currency business accounting. Generally, the foreign currency exchange rate is determined by enterprises and units themselves, and can be set as the central bank exchange rate on a certain day of a certain year.

It can also be set as the middle price of the bank at the beginning of each month, the end of last month, the beginning of each year and the end of last year. This is all decided by myself, but once it is determined, it cannot be easily changed. ?

The exchange rate stipulated by the company is converted into RMB for reimbursement. If there is no clear stipulation in the company, the middle price on the day of business trip or the middle price on the day of reimbursement can generally be used as the exchange rate.

Extended data:

(1) According to the evolution of the international monetary system, there are fixed exchange rates and floating exchange rates.

① Fixed exchange rate. Refers to the exchange rate set and announced by the government, which can only float within a certain range.

② Floating exchange rate. Refers to the exchange rate determined by market supply and demand. Its fluctuation is basically free, and a country's money market has no obligation to maintain the exchange rate level in principle, but it can intervene when necessary.

(2) According to the method of setting exchange rate, there are basic exchange rate and arbitrage exchange rate.

① Basic exchange rate. When setting exchange rates, countries must choose a currency as the main comparison object, which is called the key currency.

According to the comparison of the actual value of domestic currency and key currency, the exchange rate between domestic currency and key currency is calculated, which is the basic exchange rate. Generally speaking, the US dollar is the currency used more in international payment. All countries regard the US dollar as the main currency for setting exchange rates, and often regard the exchange rate against the US dollar as the basic exchange rate.

2 exchange rate arbitrage. It refers to the exchange rate calculated by countries according to the basic exchange rate against the US dollar, which directly reflects the value ratio between other currencies.

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