1. For depreciation expense, cost of goods sold and other items whose purchase date can be specifically identified, the former is converted at historical exchange rate; The latter is converted at the spot exchange rate on the trading day.

2. For non-monetary assets and liabilities, the former is converted at the spot exchange rate on the trading day; The latter is converted at the spot exchange rate of the balance sheet.

3. For undistributed profits, the former is calculated according to the principle of balance sheet; The latter is based on the initial balance plus the current transfer-in

4. For the translation difference of foreign currency statements, the former is listed in the income statement; The latter is shown in the balance sheet.