根据《企业会计制度》的规定，各种外币账户的外币余额，期末时应按照期末汇率折合为记账本位币。按照期末汇率折合的记账本位币金额与账面记账本位币金额之间的差额，作为汇兑损益，计入当期损益；属于筹建期间的，计入长期待摊费用；与购建固定资产有关的借款产生的汇兑损益 According to the “Accounting System for Business Enterprises,” the foreign currency balances of various foreign currency accounts shall be translated into the functional currency at the period-end exchange rate at the period-end exchange rate. The difference between the recording standard currency amount and the bookkeeping standard currency amount at the ending exchange rate shall be recorded into the profits and losses of the current period as foreign exchange gains and losses; if it belongs to the preparatory establishment period, it shall be recorded as long-term prepaid expenses; Exchange gains and losses arising from borrowings