Dr: USD * exchange rate of the bank (usually the central parity of the People's Bank of China on the day of deposit, of course, there are cases where the parent company uses floating exchange rate for bookkeeping, and the system will automatically bring the exchange rate).

Cr: accounts receivable -XX customers

Settlement of foreign exchange is a transfer between banks, and then the remittance is transferred to financial expenses-exchange gains and losses.

2 Local currency account

Doctor: Bank RMB.

Cr: accounts receivable -XX customers