How to record foreign exchange payments received from foreign customers?

The content is as follows:

If it is payment for goods, it is included in advance accounts or offset accounts receivable.

For example:

Debit: bank deposit-foreign currency XX

Bank deposit-RMB XXX

Credit: accounts received in advance-foreign currency XX

Accounts received in advance-RMB XXX

If it is accounts receivable

Debit: bank deposit-foreign currency XX

Bank deposit-RMB XXX

Credit: accounts receivable-foreign currency XX

Accounts receivable-RMB XXX (excluding exchange gains and losses in the previous period)

Finance Expense-Exchange Gain/Loss (or Debit)

In the financial system, you only need to enter a foreign currency account, and the system will automatically transfer it to a RMB account.