Paid-in foreign currency capital is recorded at the current exchange rate at the time of receipt, and is also recorded at the current exchange rate at the time of fund settlement. Is it necessary to adjust the exchange gains and losses at the end of this period? Generally speaking, enterprises can decide to use the market exchange rate as the bookkeeping exchange rate, or they can use the exchange rate on the first day of each month or the first day of each quarter as the bookkeeping exchange rate, and make adjustments at the end of the period.

Paid-in capital must be accounted for at the current exchange rate, that is, the "paid-in capital" subject is accounted for at the current exchange rate. At the end of the period, all foreign currency accounts, including "bank deposit-foreign currency", "accounts receivable-foreign currency" and "accounts payable-foreign currency", need to be adjusted according to the exchange rate at the end of the period, and the adjusted difference is included in exchange gains and losses.