Debit: bank deposit-foreign currency account

Credit: Cash on hand

2, enterprises to buy foreign exchange:

Debit: bank deposit-foreign currency account

Finance Expense-Exchange Gain/Loss (Debit or Red Debit)

Loan: bank deposit-RMB account

3. Carry forward this year's profit:

Debit: this year's profit (debit or red debit)

Credit: financial expenses-exchange gains and losses (credit or red letter of credit)

An enterprise's foreign currency cash deposit or purchase of foreign exchange shall be accounted for through the relevant secondary subjects of "bank deposit" and the relevant secondary red-ink subjects of "cash on hand" or "financial expenses". Bank deposit is the currency deposited in the bank, and it is an integral part of monetary funds. Cash on hand refers to the currency deposited in the accounting department of the enterprise and managed by the cashier.