Note: Foreign currency transactions are converted at the spot exchange rate on the trading day, that is, the unified foreign currency accounting system is adopted.

1 Prepare accounting entries related to foreign currency transactions or events of Company A in June.

(1) On June 5th, RMB bought 200,000 euros from the bank.

Debit: Bank deposit-Euro account 1926 000(200 000*9.63)

Financial expenses-exchange difference of 24,000.

Loan: bank deposit-RMB 1950 000(200 000*9.75)

(2)/kloc-in June/February, a batch of raw materials of 400,000 euros was purchased from abroad.

Borrow: raw materials 4500 000(400 000*9.64+644 000)

Taxes payable-VAT payable (input tax) 765,000.

Credit: Accounts payable-Euro3,856,000 (400,000 * 9.64)

Bank deposit-RMB1409,000 yuan.

(3) 16 June, a batch of goods was exported at a price of 600,000 euros.

Debit: Accounts receivable-Euro5,646,000 (600,000 * 9.4438+0)

Loan: income from main business is 5646 000.

(4) June 25th

Debit: Bank deposit-2.862 million yuan.

Financial expenses-exchange difference of 3,000.

Credit: Accounts receivable-Euro2,865,000 (300,000 * 9.55)

(5) June 30th

The balance of accounts receivable at the end of the month = (400,000+600,000-300,000) * 9.64 = 6.748 million yuan.

Difference = (3820000+5646000-2865000)-6748000 =-147000 (yuan)

Debit: Accounts receivable-Euro65,438+Euro047,000.

Credit: financial expenses-exchange difference 147 000.

Balance of accounts payable at the end of the month = (200,000+400,000) * 9.64 = 5.784 million yuan.

Difference = (1910000+3856000)-5784000 =-18000 (yuan)

Debit: financial expenses-exchange difference 18 000.

Credit: Accounts payable-Euro65,438+Euro08,000.

2. Calculate the exchange gains and losses of Company A's foreign currency account on June 3 1, 2065438.

On June 365438, the foreign currency account exchange gain and loss of Company A was+0,2065438 =147000-18000 =128000 (RMB).

Debit: financial expenses-exchange difference 128 000.

Loan: this year's profit128,000.