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

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