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Finances support multiple currencies. By default a journal has one currency. When you create a new transaction you can choose the currency for a posting. For example you withdraw $100 from your bank account and get €95 in cash.

2017-01-15 Withdrawal
    Assets:Bank   -$100
    Assets:Cash     €95

The transaction implies that the exchange rate USD to EUR is 0.95. Finances doesn’t do any exchange rate calculations for you.