Because the foreign exchange received by the enterprise must go to the bank first, and cannot be directly credited to the enterprise account.

According to the regulations of the State Administration of Foreign Exchange, it is classified first. It doesn't matter if the funds are non-trading. According to demand, foreign exchange can be directly settled into RMB accounts. If it is under trade, you must enter the account to be written off, and then write off the foreign exchange settlement under trade according to the data of the customs declaration.

But whether you have a foreign exchange account or not, it is acceptable. It's just that if there is no foreign exchange account, you must settle foreign exchange and change it into RMB. You can also open another foreign exchange account as needed, so that the received foreign exchange can be kept in the foreign exchange account in the original currency.