The following "online declaration system for verification of export proceeds" refers to the enterprise end of the system, referred to as "system" for short.
Content introduction:
The first part: the initial operation of the system
I. System installation
Second, system upgrade.
Third, the system uninstall
Fourth, the system initialization settings
The second part: the daily operation of the system.
First, the daily operation process approval
Second, data extraction.
Third, data association.
Fourth, data submission.
Five, print the data list
Audit of intransitive verbs
Seven, the formula of data association
Eight, about the problem of writing off the difference.
The third part: the handling of special circumstances in the process of write-off
I. Issues related to the write-off amount of export receipts
Second, regarding the data association process, we can't see the information of the verification form and the receipt memo.
Third, the question of "supplementary information"
Fourth, about the exchange rate difference.
The first part: the initial operation of the online declaration service system for verification of export proceeds.
First, install the online declaration service system for verification of export proceeds:
Obtain before installation: ① System installation CD.
(2) Floppy disk (the certificate with software serial number and enterprise code obtained when the enterprise handles the online verification and account opening procedures of export proceeds with the foreign exchange bureau).
Installation path: D:\ Verification of export foreign exchange receipt. (Try not to install it on the drive disk where the operating system is located, which is convenient for reinstalling the system. The name of the system installation folder can be determined by yourself)
Understanding of system certificate: the system will use three certificates, two of which are on the installation CD (file name: ①safeapp②safeca) and the third is on the installation floppy disk (file name: ③ Enterprise code). p 12)。
Put the system installation CD into the CD-ROM drive, and find the CD-ROM file through My Computer. There are four files (① SAFECA. Cer 2 security server. Setup.exe CER ③ ④ Pay attention to the installation instructions of the enterprise before installation).
Click the setup.exe file to start the installation.
The installation wizard interface appears, and then click Next.
The installation destination interface appears, click Browse, select D:\ as the installation path, and click Next.
The "Set Shortcut" interface appears, and click "Next" to make no changes.
The Additional Tasks for Settings interface appears, select Create Icons on Desktop and click Next.
The Prepare for Installation interface will appear, displaying the following installation information:
Target location: D:\ Write-off of export proceeds \ Online application service system client for write-off of export proceeds.
Start menu folder: SAFE \ Online declaration and approval service system for verification of export proceeds.
Additional Task: Add Icons: Create Icons on the Desktop
Click "install"
The installation interface appears.
The "Installation Complete" interface appears, and wait a moment.
The "Certificate" installation interface appears, and click "Install Certificate" (here is the first certificate of system installation, SafeApp).
The certificate import wizard interface appears, and click Next.
The Certificate Store interface appears with default options, and then click Next.
The certificate being imported interface appears, and click Finish.
The "Safety Warning" interface appears, and click "Yes".
The Import Successfully dialog box appears, and then click OK.
Click OK (this is OK on the first certificate installation interface), and the first certificate installation is completed.
Wait a moment, and the certificate installation interface will appear. Click Install Certificate (here is the second certificate of system installation, SafeCA).
The certificate import wizard interface appears, and click Next.
The Certificate Store interface appears with default options, and then click Next.
The certificate being imported interface appears, and click Finish.
The "Safety Warning" interface appears, and click "Yes".
The Import Successfully dialog box appears, and then click OK.
Click OK (this is OK on the second certificate installation interface), and the second certificate installation is completed.
The system installation wizard completion interface appears, and click Finish.
Insert the floppy disk issued when SAFE opens an account into the floppy drive, open disk A through "My Computer" (there is only one file 723450259.p 12 on it), and double-click the file.
The third certificate import wizard interface will appear, and click Next.
The "Password" interface appears, enter the password (reserved for the enterprise when SAFE opens an account and receives the certificate floppy disk), and click "Next".
The certificate store interface appears, and click Next.
The "Complete Import" interface appears, and click "Finish".
The Import Success dialog box appears, and click OK.
At this point, the installation of the online declaration service system for verification of export proceeds was officially completed.
Problems needing attention during installation (this is also a common problem during installation):
After the first certificate is successfully installed, click OK at the bottom of the first certificate installation interface. Only by clicking "OK" can the installation of the first certificate safeapp be officially completed; Only after the installation of the first certificate is completed will the system automatically enter the installation of the second certificate.
The installation interface of the second certificate is exactly the same as that of the first certificate. Although the interface is the same, the certificate actually installed is different. Don't mistake it for the first certificate at this time, click OK. Click Install Certificate to start installing the second certificate. If you make a mistake here and ignore the installation of the second certificate, the system will not be successfully installed.
Two, export verification online declaration service system upgrade
Safe will update the system from time to time.
If SAFE updates the system, the "System Upgrade" dialog box will automatically pop up during the use of the system (provided that "online login" is guaranteed). After clicking, the system will automatically start the upgrade. (Original data is not affected)
Third, the system uninstallation: divided into two steps.
Step 1: Uninstall the system: Programs-Control Panel-Add or Remove Software-Find the system and click Delete.
Step 2: uninstall the three certificates of the system: right-click IE, select certificate, delete personal certificate, delete safeapp and safeca.
Fourth, the system initialization settings:
After the system is successfully installed, double-click the "Online Approval System for Export Receipt Verification" icon on the desktop.
The Software Registration interface appears (it will pop up when the system runs for the first time), and the following contents need to be filled in:
Enterprise code: * * * * * * (enterprise organization opportunity code, ***9 digits, no need to enter a horizontal line, if the last digit is an English letter, it needs to be capitalized).
Enterprise name: * * * * * * * (full name of enterprise)
Software serial number: * * * * * * * (indicated on the certificate floppy disk issued by the foreign exchange bureau)
Click "OK"
The system login interface appears: operator code: ADMN.
Salesperson name: ADMN
Password: ADMN
You can choose "log in offline"
Click OK (if the password is entered incorrectly for three consecutive times, you will log out of the system).
Add a business representative: select "Enterprise Internal Management/Business Representative Registration" in the left column of the screen, click "Add" and enter the following contents (for example):
Operator code: 00 1
Salesperson Name: User Password: * * * *
Remarks: empty
Parent department: blank
Role permission settings: association, review and recheck.
To view business representatives: select "Enterprise Internal Management/Business Representative Registration" in the left column of the screen.
ADMN status: operator code: ADMN (not modifiable)
Salesperson's name: ADMN password: * * * *
Remarks: empty
Parent department: blank
Role permission settings: administrator, submit and download, associate, review and recheck.
123 status: operator code: 123 (cannot be modified)
Name of salesman: 123 Password: * * *
Remarks: empty
Parent department: blank
Role permission settings: association, review and recheck.
Click Close to exit the salesperson registration window.
Modify user password: select System Settings/User Password Settings in the menu bar (only the password corresponding to the user name used to log in to the system can be modified), taking ADMN as an example.
The user password modification interface appears: user name: ADMN.
Old password: ADMN
New password: * * * *
Check password: * * * * *
Click OK to make the changes take effect (click Cancel to cancel the operation).
Prompt "Password setting completed", click "OK"
Log out of the system and check whether the password and new user are working properly.
The second part: the daily operation of the system.
First, the daily operation process is to submit for approval:
1, data extraction (only download updated data)
2. Cancel the data association and put it in the "mailbox to be approved" after completion.
3. Check the data in the business to be approved. If there is any mistake, return it for modification. If there are no errors, submit them to the next step.
4. Data submission
5. Print the data list for approval.
6. Organize and report the audit data.
7. Go to SAFE for verification.
Second, data extraction:
* Note that data extraction will be different from later data extraction. Generally, data extraction is needed before data association.
Enter the system and select "Online Login" (it should be noted that when extracting and submitting data, the system requires the computer to connect to the Internet, select online login, and select offline login for data association).
Select Data Exchange/Data Extraction/All Data Extraction in the menu bar to open the data extraction interface:
Data extraction and selection: (select all) enterprise foreign exchange collection records, foreign exchange collection information, verification sheet information, processing contract information, bulletin board information and import information.
Data extraction condition: select "Download all available data" (select this item to extract for the first time).
Select "Download Latest Data" for non-first extraction.
Click Start to start data extraction. (You can see the progress of data extraction under the extraction progress.)
Prompt message "Do you want to continue downloading conversion rate information after data download is completed?" Select Yes when extracting or changing the conversion rate information for the first time, and select No when extracting in other cases.
The "Conversion Rate Information Extraction" interface appears. For the first time, you don't need to enter the start and end date and currency. By default, you can click Start, and you can see the progress of data extraction under the extraction progress. When it is not the first time to extract data, you can enter the last deadline as the start date of this data extraction.
The data extraction interface appears, and click OK.
It should be noted that when extracting data for the first time, all options are default.
Third, data association:
There are four ways to submit for approval:
(1) Submit for approval one by one: it is applicable to all trade modes except processing trade, and is mainly used to write off the difference of foreign exchange receipt in a single verification document, where the foreign exchange receipt is less than 500 USD or more than 5000 USD.
(2) Batch submission for examination and approval: the applicable trade method is the same as ①, which is mainly used for export businesses that need to collect foreign exchange in full, such as general trade. It is a write-off method that enterprises report centrally and safely write off in batches.
(3) Batch application for feed processing: it is applicable to feed processing and feed deep processing, as well as feed processing export business. Enterprises report verification forms of export proceeds in batches, and the foreign exchange bureau handles verification procedures for enterprises in batches.
(4) Approval of incoming processing batches: The applicable trade methods include incoming matching, incoming deep processing, incoming material return, incoming material return, incoming material mismatch and incoming material return. Applicable to the export business under processing with supplied materials, enterprises will handle the verification reports of export proceeds in batches, and the foreign exchange bureau will handle the verification procedures for enterprises in batches.
Except for incoming materials and materials, the verification of normal foreign exchange receipts should be submitted for approval in batches, and the abnormal foreign exchange receipts should be submitted for approval one by one. Generally speaking, enterprises rarely adopt the method of reporting one by one for approval in each year. Except for batch submission for approval, the write-off difference of other submission methods must be zero, while the write-off difference of batch submission for approval can be non-zero, but there is also a limit on the amount-between $500 less and $5,000 more.
(1) Batch submission for approval:
Select Write-off Business Processing-Associate/Process Business/Batch Submit for Approval in the left column of the screen.
Click "New" to generate an approval number: "enterprise organization code+year (last two digits)+month+day+batch of the same day (two digits)"
At this point, the write-off form information window on the left is empty. You need to select a transaction method, and then display the verification form information under the corresponding transaction method. Select "General Trade", and the write-off form information window on the left will display the write-off form information that has not been written off in general trade mode.
According to the pre-arranged write-off data, select the write-off document number and the corresponding foreign exchange memo in the write-off document information column and the foreign exchange memo information column, and click Add to display the corresponding data in the write-off document window at the upper right and the foreign exchange memo window at the lower right. The status window in the upper right corner will display data such as total transaction price, current deduction, total foreign exchange receipt, and the balance to be approved at any time. The most practical thing is to submit the difference for approval. According to the difference submitted for approval, the verified difference can be monitored at any time. (Of course, the write-off form can also be entered directly on the right by manual entry or scanning. )
After entering the write-off data, click Save. (It is important to ensure that the write-off difference is under control. It is best not to submit more than 20 batches for approval. First, it is not easy to receive large quantities; Second, it requires a high network speed, and the list can only display 20 records per page; But don't do 1 in batches. Don't do this every day. Small businesses should be controlled at 1-2 times a month. For the tax bureau, the write-off data is also extracted once a month. As long as it does not affect the tax refund, 1 and the 30th are the same. )
Click "Put the saved write-off data into the mailbox to be submitted for approval" and "Close" to exit the write-off window. (Before the data is put into the mailbox and submitted for approval, the batch of "Processing Business" in the left column shows to be approved (1); Once it is put into the mailbox of the business to be approved, the batch submission of "Business in Progress" will be displayed (0), and the batch submission of "Business to be Approved" will also be displayed (1); Once the write-off data is submitted successfully, the batch of "pending business" is submitted for approval (0), while the batch of "submitted business" is submitted for approval (1); After the safe reviews the write-off data submitted by the enterprise (the data needs to be extracted to obtain the information reviewed by the safe), it will display the approval batch of "submitted business" (0) and the approval batch of "written-off business" (with records).
Select the batch to be approved from the business to be approved on the left, select the data to be approved, and double-click to see if the data is wrong. If there are no errors, click Close to exit and prepare for the next data submission. If the data is incorrect, click "Return to Modify" and the data to be submitted for approval will return to the data association status for modification.
(2) Case-by-case declaration: Take the export of sample advertising products as an example to explain the operation of case-by-case declaration:
(The basic operation and process are the same as batch approval, but the difference lies in some operations of data association. )
During data association, select Write-off Business Processing-Association/Business Processing/Submit for Approval in the left column.
Click "New"
Select "Sample Advertisement A" as the transaction mode.
Select the write-off document to be written off in the write-off document information window, and click Add.
In the bottom margin column on the right, click and a drop-down menu will appear. Select "No Foreign Exchange Receipt", and the amount will be entered according to the amount in the export declaration form. It should be noted that the write-off difference in the status window in the upper right corner must be zero to pass.
(c) Processing with supplied materials: As the local area is not in conformity with the contract, we will take processing with supplied materials as an example.
(The basic operation is the same as batch approval, except that the input of material value and its amount needs to be deducted from the total transaction price. )
During data association, select Write-off Business Processing-Association/Processing Business/Processing Batch from the left column for approval.
Click "New"
The mode of trade is "processing with supplied materials"
The column "Write-off Doc Information" on the right is the same as batch approval. You need to enter the material value, which can be entered according to the customs declaration. In this case, the amount to be written off = total transaction price-material value (this formula can be seen in the status bar in the upper right corner, that is, the difference to be approved = total transaction price-material value-total foreign exchange receipt).
(d) Feed processing: As this area is not in conformity with the contract, we will take the feed processing that is not in conformity with the contract as an example.
(The basic operation is the same as batch submission, but the difference is that the entry of the import declaration form and its amount need to be deducted from the total transaction price. )
If the write-off data needs to use the import declaration form, it is necessary to add the import declaration form information before the data association, otherwise the information will not be seen when the data is associated.
During data association, select Write-off Business Processing-Association/Processing Business/Feeding Processing Batch from the left column for approval.
Click "New"
Select "feed processing" as the mode of trade.
In the right window, there is an import customs declaration information column under the column of verification form information and receipt voucher, and you can enter the deducted import customs declaration information (select the customs declaration information to be deducted in the column of import information on the left, and click Add). If there is a partial deduction in the customs declaration, enter the amount of this deduction in the column of "this deduction", and the following "remaining deduction" is the remaining amount of this customs declaration for next use.
It should be noted that after the information of import declaration form is entered in the column of import declaration form information on the right, the corresponding amount should be filled in the column of verification form information on the upper right, which should be the same as the current deduction amount in the column of import declaration form, otherwise the data cannot be put into the mailbox for approval.
It should also be noted that if the deduction amount of one import customs declaration corresponds to multiple verification documents, the deduction amount should be entered according to each verification document. That is to say, you can enter a piece of customs declaration data in the "Import Customs Declaration Information" column, but you must enter "Deduct USD this time" in the "Verification Document Information" column (right side) for each write-off.
Four. Data submission: (To submit data, you should select "Online Login" when logging in)
Select Data Exchange/Data Submission/Write-off Data Submission in the menu bar.
The write-off data submission interface appears, and the uncommitted data to be submitted is listed on the uncommitted data submission page.
Select the data to be declared, and click "Start" to start data submission.
Wait a moment, "Database backup succeeded" appears, and click "OK". At this point, the data submission and approval is over.
If the foreign exchange bureau does not receive the data after the data is submitted, the enterprise needs to resubmit the data. Because the data has been submitted, it will not be displayed in Submitted Data. At this time, you should select the "Submitted Data Resubmit" page, from which you can see all the submitted data, find the data that needs to be resubmitted, and click Submit again.
Five, print data list:
Select Write-off Business Processing-Associated/Submitted Business/Batch Submitted for Approval in the left column, find the data that has been submitted for approval but not printed, and double-click to open it. Select "Print Preview", select A4 as the paper type, select 2 copies with horizontal orientation, and click "Print".
Six, apply to the foreign exchange bureau for review:
(Generally speaking, the materials submitted for review will reach SAFE within one day, so it is necessary to go to SAFE for review at least one day after submission).
Write-off data: submit two printed lists of data (one copy will be returned to the enterprise after written off by the foreign exchange bureau).
Write-off data sorted by list order:
Verification form
Export declaration form (verification of export proceeds)
export invoice
Verification of export proceeds
Other information required by the State Administration of Foreign Exchange.
(It should be noted that the import declaration form is used to deduct the export write-off business, such as the approval of import processing batches. When going to the SAFE for review, in addition to the relevant write-off information, there must also be the import declaration form and the ic card of the electronic port operator. )
Seven, the formula used in data association:
Submit for approval one by one: the total transaction price = total foreign exchange receipt+current import deduction+approval difference+exchange rate difference.
Batch approval: approval difference = total transaction price-current import deduction-total foreign exchange receipt-exchange rate difference (the approval difference shall not exceed N*[+500, -5000] USD, otherwise the relevant data will be modified).
Submitting materials for approval: total transaction price = total foreign exchange receipt+material value+submission difference+exchange rate difference.
Submitted for approval for processing of incoming materials: total transaction price = total foreign exchange receipt+current import deduction+submission difference+exchange rate difference.
Eight, about the problem of writing off the difference:
Except for batch approval, the other three methods require the approval difference to be zero, otherwise it is not allowed to put it into the "mailbox to be submitted for approval". Even the bank charges need to be stated in the variance (enter the bank charges in the variance reason).
For batch approval, the difference of single write-off should be controlled within the range of $500 less and $5,000 more. Do not maliciously use the method of partially writing off water charges to control the write-off difference, and improperly make enterprises leave more foreign exchange to be written off. Safe also has corresponding measures to monitor. Once discovered, SAFE will seal up the automatic verification function of enterprises and turn it into manual audit, and enterprises will also bear legal responsibilities.
If a single underpayment exceeds $500, it needs to be handled at the counter of SAFE.
If the accumulated undercharged foreign exchange exceeds $ 500*N, it is necessary to explain the write-off difference in multiple write-off forms without being too detailed.
The third part: the handling of special circumstances in the process of write-off
I. Issues concerning the amount written off in export receipts:
To be clear, if the amount of a remittance memo is completely written off, the memo will not appear in the "Remittance memo information" column on the left side of the screen. Therefore, when an enterprise writes off, it must first confirm the amount to be written off for each memo. There are two situations:
1. Overcharged foreign exchange: If the enterprise determines that the foreign exchange is indeed overcharged, it should pay attention to whether it is necessary to keep the foreign exchange amount of the overcharged part. If it needs to be kept, it will be cancelled as part of the memorandum; If you don't need to keep it, you don't need to modify the memorandum amount, just write it off in full. Once put into the mailbox for approval, the memo will be completely written off, and the overcharged foreign exchange can no longer be used for writing off.
2. Partial write-off: When the memorandum of foreign exchange receipt is partially written off, write as much as you want. Of course, the "receipt information" column on the left side of the screen cannot be modified. After adding a receipt document on the right, fill in the amount of this write-off in the corresponding receipt document information column on the right. It is worth noting that when part of the verification is completed, it should be indicated on the foreign exchange receipt memo to facilitate the next verification. In the case of partial write-off, as long as the amount still exists, a memo will be displayed, and it can also be written off, but the amount is no longer full. Once the amount of the memo is used up, the memo will not appear again.
Two, about the problem of not seeing the information of the verification form and the receipt:
If you don't see the verification form information, please confirm the following:
(1) Verify whether the file has been "presented" in the electronic port.
(2) Whether the interval after the "prompt" operation is long enough for SAFE to receive information (usually 3 to 7 days) (3) Whether the data has been extracted and the latest write-off information has been downloaded.
④ Whether the trade method is selected correctly (please select according to the trade method listed in the customs declaration, and the verification form is listed according to the trade method type).
If you confirm the above operation, but still can't see the write-off form information, please use the "Single Data Update" function:
Select Data Exchange/Single Data Update/Single Verification File Update in the menu bar.
A single write-off document information update interface appears.
Enter the verification document number.
Click "OK"
You will be prompted later that the update is complete.
If you can't see the information of the receipt, use the "single data update" function just like a checklist.
Select Data Exchange/Single Data Update/Single Foreign Exchange Information Update in the menu bar.
The "Single Collection Information Update" interface appears.
If you select "Directly select foreign exchange receipt information", you can directly enter the water bill number in "Bank Water Bill Number". The normal water bill number is 22 digits, and there are two input methods. One is to enter all 22 digits followed by a space, and the other is to simply enter the last 10 digit of the water bill.
If you don't select "directly select foreign exchange receipt information", you need to enter the remaining four items.
Click "OK"
You will be prompted later that the update is complete.
If you still can't see the information of the verification form and the receipt, use the function of "Supplementary Send Data Synchronization Request".
Select "Data Exchange/Supplementary Send Data Synchronization Request" in the menu bar.
Select whether the document type is foreign exchange receipt document or verification document.
There are two ways: one is to directly enter the document number.
The second is to extract by time period.
Click "Start Sending"
Generally speaking, you can't see the receipt information on the day of sending the request, and you need to receive it after the next day.
After the above operations, I still can't see the relevant information, so I need to go to the safe.
Three. About "supplementary input information": This function is aimed at data input of SAFE without electronic information. There are three situations:
1. Processing contract management: As the processing contract is not used in this respect, it will not be explained.
2. Import information management: used to supplement the import declaration form to offset or offset the export.
Click "New", enter the required content, click "Save" and "Close" to exit the interface, and then select "Data Exchange/Data Submission/Supplementary Data Submission" in the menu bar to submit.
3. Domestic foreign exchange collection management: if this item is not filled in, all overseas funds will be displayed in the "Foreign Exchange Collection Information" window on the left side of the screen when data is associated. If there are domestic funds, you need to use this function. Select "Supplementary Information Declaration/Domestic Foreign Exchange Collection Management" in the left column to see all the entered domestic foreign exchange collection document information (whether it is written off or not). Click New to open the data entry interface:
Area code: * * * * (the first 6 digits of the receipt bill number)
Code of financial institution: * * * (No.7 to No.0/kloc-0. 10 receipt)
No. of financial institution: * (No.1 1 toNo. 12)
Bank business number: * * * * * * (ReceiptNo. 13 to No.22) (the fourth from the bottom is a certain number, and this position is an English letter when foreign capital comes in).
The following example illustrates:
Currency of foreign exchange receipt: USD
Amount of foreign exchange received: 24,058.40
Settlement amount: 0
Cash amount: 24,058.40
Source of foreign exchange: bonded area
Click "save",
Click Close to exit the entry interface.
Problems needing attention when entering: 1. Enter according to the receipt. 2. When filling in the settlement amount and cash amount, it should be noted that if there is no settlement at the time of collection, the settlement amount will not be filled in, and the cash amount will be filled in. If there is settlement at the time of collection, the settlement amount shall be filled in the foreign currency amount of settlement, and the cash amount shall not be filled in. Generally speaking, foreign exchange settlement and spot exchange cannot exist at the same time, because foreign exchange receipt amount = foreign exchange settlement amount+spot exchange amount. However, if there is partial settlement and partial non-settlement due to account limit control, the above formulas need to be filled in separately, but the balance should be guaranteed.
After data supplementary entry is completed, data needs to be submitted. Select data exchange/data submission/supplementary data submission in the menu bar, select domestic foreign exchange collection information in the unreported data submission page, and click Start.
* Supplementary entry information Note: When using supplementary entry information to write off foreign exchange receipt, you must first enter supplementary entry information, otherwise you will not see relevant information when data is associated. In addition, after supplementary information is entered, data must be submitted (of course, it can be submitted at the same time as the write-off data). Otherwise, SAFE will not approve the data written off with supplementary information because there is no supplementary information (of course, the supplementary information is wrong, which leads to the invalidation of SAFE and the corresponding write-off data will not be approved).
Fourth, the problem of exchange rate difference: if the currency of foreign exchange collection is US dollars, there will be no exchange rate difference when writing off; If the currency at the time of receipt is not USD, there will be exchange rate difference at the time of write-off. Generally speaking, the total export transaction price = foreign exchange receipt amount+write-off difference+exchange rate difference.
Give an example to illustrate the problem of exchange rate difference:
In June, 5438+ 10 exported 200,000 yen, and in June, 5438+ 10 was converted into 22,958 US dollars at the current exchange rate.
In May, 200,000 yen was recovered, which was converted into USD 22.277 at the current exchange rate in May.
The difference between them is $22,958-$22,277 = $6,865,438 +0, that is, the exchange rate difference after verification of export proceeds.
Illustrate exchange rate variance and write-off variance with examples:
In June, 5438+ 10 exported 200,000 yen, and in June, 5438+ 10 was converted into 22,958 US dollars at the current exchange rate.
In May,193,000 yen was recovered and converted into 2 1.497 USD according to the exchange rate at that time in May.
The write-off difference of this export proceeds write-off is (200,000-193,000) = 7,000 yen or
(22,277-2 1,497) = $780.
The exchange rate difference for the write-off of export proceeds this time is (22,958-265,438+0.497)-780 = 6,865,438+0 USD.