2. The foreign currency included in the income is the amount of foreign currency after deducting freight and insurance. When compiling income vouchers,

Entry: Debit: Foreign Exchange Receivable-* * Company

Loan: main business income-export income

Loan: other payables-freight-* * freight forwarding company

Loan: other payables-insurance premium-* * insurance company

3. When paying freight and premium, the entry is borrowed from: other payables-freight-* * freight forwarding company.

Borrow: other payables-premium-* * insurance company

Loans: bank deposits

Another suggestion is that your company should use dual currency to settle foreign exchange receivables, other payables-freight and other payables-insurance, and prepare foreign exchange gains and losses at the end of each month. I hope it helps you.