Due to the use of RMB for bookkeeping, both income and expenditure should be converted into RMB at the spot exchange rate, and there is a difference in converting statements into financial expenses at the end of the period.

Suppose the exchange rate at the beginning of the month is 1:6.2, and the loan is a short-term loan.

Debit: bank deposit1240 (USD 200)

Loan: short-term loan1240 (USD 200).