1. When you receive the foreign exchange advance payment from the customer and the deposit notice from the bank, you should keep the account, and you can't wait for the settlement of foreign exchange to keep the account. And keep a dual-currency account book. When receiving the foreign exchange bill, do it (take 10000 USD as an example).

Debit: Bank deposit-65,438 USD+00,000 RMB 62,000 RMB.

Loan: 65,438+00,000 ￥ 62,000 in advance or accounts receivable.

Now that the RMB continues to appreciate, it will settle foreign exchange as soon as it receives foreign exchange. When settling foreign exchange,

Debit: Bank deposit-RMB

Loan: Bank deposit-USD account

If foreign exchange is not settled, exchange gains and losses should be adjusted according to the ending exchange rate, involving current account and monetary funds.

2. Does the entry of US dollars into the verification account mean that the company has not received the money?

In the process of verification, the company has no ownership and control of funds for the time being, which is equivalent to being on the road. It belongs to the company only when it arrives. The water bill number will be on the receipt.