def extreu_moneda(quant_moneda):
    """
    >>> extreu_moneda('235 EUR')
    'EUR'
    >>> extreu_moneda('1029 USD')
    'USD'
    >>> extreu_moneda('')
    ''
    """
    return quant_moneda[-3:]

def extreu_import(quant_moneda):
    """
    >>> extreu_import('235 EUR')
    235
    >>> extreu_import('1029 USD')
    1029
    >>> extreu_import('')
    -1
    """
    if len(quant_moneda)!=0:
        return int(quant_moneda[:-4])
    else:
        return -1

def calcula_desp_empleat(despesa):
    """
    >>> round(calcula_desp_empleat('D:230 EUR'),1)
    0.0
    >>> round(calcula_desp_empleat('J:120 USD'),1)
    108.0
    >>> round(calcula_desp_empleat('T:110 AUD'),1)
    71.5
    """
    if despesa[0] == 'D':
        return 0.0
    else:
        qumon = despesa[2:]
        moneda = extreu_moneda(qumon)
        imp = extreu_import(qumon)
        if moneda == 'EUR':
            return imp
        elif moneda == 'USD':
            return imp*0.9
        elif moneda == 'AUD':
            return imp*0.65

def converteix_despesa(despesa):
    """
    >>> converteix_despesa('J:120 USD')
    '108 EUR'
    >>> converteix_despesa('J:110 AUD')
    '71 EUR'
    >>> converteix_despesa('D:230 EUR')
    '0 EUR'
    """
    imp = int(calcula_desp_empleat(despesa))
    nova_despesa = str(imp) + ' ' + 'EUR'
    return nova_despesa