The foreign exchange account refers to the domestic currency invested by the central bank when purchasing foreign exchange assets. How to adjust the foreign exchange balance is as follows:

1, when exported, its accounting entries are as follows:

Debit: accounts receivable-foreign exchange accounts receivable,

Loan: main business income-export sales income.

2. When collecting foreign exchange, its accounting entries are as follows:

Debit: bank deposit,

Loans: accounts receivable-foreign exchange accounts receivable,

Loan: financial expenses.