2. There is no invoice for advance payment.
3. It needs to be filed with SAFE.
Debit: Bank deposit-USD account (converted at the exchange rate given by the tax at the beginning of the month). Both USD and RMB are registered at the same time. Foreign currency account page.
Credit: Accounts Receivable-Customer Name
When the dollar is settled,
Debit: Bank deposit-RMB
Borrowing or lending: financial expenses-exchange gains and losses
Loan: Bank deposit-USD account.
FT accounts refer to local and foreign currency accounts with uniform rules opened in banks and other financial institutions of FTZ accounting units. The account system op