2. If it is recorded in the form of export payment, there is no problem in entry.

3. Proforma invoices can be placed in the attachment of accounting files as the basis for entry (if necessary).

In this case, if it is a consulting fee (even if it is to attract yourself to the account), it is suggested to apply to the bank for settlement of foreign exchange in the form of service trade, which is included in the non-operating income, and the corresponding consulting contract or consulting invoice can be provided to the bank. If the amount is not large (not more than USD 65,438+RMB 0,000) and your company's annual export volume is large, it can be accounted for together with other export payment (provided that the same importing country) and included in the main business income. Because the export data matches the customs declaration data, if the amount difference is too large, it is easy to be checked by the regulatory authorities. If yes, write a written explanation, which will affect your company's rating in the external management system, or you will be fined.