Debit: bank deposit-USD account (9000 USD) 6 1335.

Loan: income from main business 6 1335.

The second pen:

Debit: Accounts receivable-USD account (USD 10000)68282.

Loan: income from main business 68282

Year-end exchange gain and loss adjustment. According to the exchange rate of 65438+the end of February.

Suppose the exchange rate on February 3rd1day is 1: 6. 827

Bank deposit exchange gain and loss adjustment =(6). 827-6。 8 15)*9000

=0。 0 12*9000= 108

Adjustment of accounts receivable exchange donation (=6. 827-6。 827)* 10000=0

Accounting treatment of exchange donations

Debit: bank deposit 108

Credit: financial expenses-exchange gains and losses 108

Accounts receivable do not need to be processed.

1 will be adjusted according to the listed exchange rate at the end of the month, and no adjustment is needed now.