Our company has a foreign currency account (HK$ account). At the beginning of the year, 1/kloc-0 received the second capital injection110,000 Hong Kong dollars. The exchange rate on that day was 0.8 153, which was converted into RMB 8 15300 after capital verification. Generally speaking, the principle of handling foreign currency business of a company is divided into spot exchange rate and approximate exchange rate of spot exchange rate. However, accounting treatment requires bookkeeping base currency and RMB as bookkeeping base currency, so foreign currency business must be converted into bookkeeping base currency for accounting.

If there is no agreed exchange rate, the paid-in capital shall be accounted for at the spot exchange rate, but the foreign exchange business shall be accounted for at the spot exchange rate or the spot exchange rate is close to the exchange rate, and the differences arising from the exchange rate shall be accounted for through financial expenses-exchange losses (exchange gains).