Credit: accounts receivable -XX

1) If the received USD is not converted into RMB in the bank, an exchange rate adjustment entry shall be made at the end of the month:

Debit: financial expenses-exchange gains and losses (month-end exchange rate-month-beginning exchange rate)

Credit: accounts receivable -XX

2) After receiving US dollars, it will be converted into RMB in the bank, and after settlement,

Do: bank deposit-RMB account

Financial expenses-exchange gains and losses

Loan: Bank deposit-USD account

After USD settlement, no adjustment entry is required at the end of the month.