1. You said that remittance with "profits of the current year" really shouldn't happen. I think it may be caused by the wrong currency input or the use of two pricing vouchers when making vouchers. You can check the relevant vouchers transferred to "this year's profit" to see if this is the case. If not, check whether the functional currency of this year's profit is wrong. As for the modification, yes.
2. Foreign exchange transfer is to change the original bookkeeping exchange rate on the book to the current exchange rate (the first or last day of each month) to ensure that the foreign exchange amount of RMB is basically true. So usually do it once a month and at the end of the month.
3. Exchange gains and losses: when the contract quotation is inconsistent with the settlement quotation, the RMB amount of equivalent foreign exchange will change due to the quotation change, and the resulting difference needs to be adjusted and reflected through "exchange gains and losses", whether it is foreign exchange receipt or payment.
4. Foreign exchange business is frequent, and exchange gains and losses are carried out with the conversion of foreign exchange to RMB every time (because you need to ensure the accuracy of current account, the foreign exchange reflected is in line with the actual situation, and the RMB is also in line with the actual quotation).
Therefore, enterprises involved in foreign exchange business are more complicated in foreign exchange transfer.