D 1000.00 USD

2010-01-07 * Put money in
    Assets:A                              -20.00 EUR
    Equity:Opening balances

2010-01-11 * Purchase
    Assets:A                               20.00 EUR @@ 25.00 USD
    Expenses:B

$ hledger -f- check

#test bal
#           20.00 EUR  Equity:Opening balances
#          -25.00 USD  Expenses:B
#--------------------
#           20.00 EUR
#          -25.00 USD
#end test
#