Ledger, accounting terminology, division of relevant interests and expenses between business entities and business parties.
Using this method, accounts need to be established separately in foreign currency, and profits and losses are calculated in different currencies, which is generally suitable for enterprises with more foreign currency business. For the unified account system and separate account system, most enterprises in China adopt the foreign currency unified account system at present, while financial enterprises with frequent foreign currency transactions and more foreign currencies should adopt the foreign currency separate account system.