On the closing of the accounts at the end of each financial period, the balance for loss or gain on exchange is charged to the budget if there is a net loss; if there is a net gain, the gain is credited to miscellaneous income.
在每个财政期末结账时，外汇利得或损失账录得净损时，损失额记作预算支出，录得净利时，利得额记作杂项收入。