Accounting voucher for foreign currency exchange loss
(1) When receiving foreign exchange,
Debit: Bank deposit (foreign currency)
Credit: accounts receivable
(2) When settling foreign exchange,
Debit: Bank deposit (RMB)
Loan: Bank deposit (foreign currency)
(3) If there is any difference between the exchange rate at the time of receipt and the exchange rate at the time of settlement, it shall be adjusted.
Debit: financial expenses
Loan: Bank deposit (RMB)
What is foreign exchange?
1, broadly speaking, foreign exchange refers to the assets owned by the state that can be expressed in foreign currency, such as foreign bank deposits, government bonds and other forms of creditor's rights; 2. Narrow foreign exchange refers to various means of payment that can be expressed in foreign currency, while narrow foreign exchange must be convertible into other means of payment, mainly gold, checks and currency.
What is a bank deposit?
Bank deposits are the monetary funds deposited by enterprises in banks or other financial institutions. According to business needs, enterprises open accounts in local banks, and use the opened accounts to handle deposits, withdrawals and various income and expenditure transfers.
What are accounts receivable?
Accounts receivable refers to the money that an enterprise should collect from the purchasing unit when selling goods, products and providing services in the normal course of business, including the taxes and fees that should be borne by the purchasing unit or the labor receiving unit, the packaging fees paid by the purchasing party and various transportation and miscellaneous fees.