1. According to the accounting law of China, the functional currency of China is RMB. Therefore, the income of foreign currency into the US dollar account should also be registered according to the value of RMB. Exchange rate: if there is an agreed foreign exchange rate in the contract, if there is no agreement in the contract, the central parity announced by the central bank on the day of receiving the remittance will be used as the exchange rate and converted into RMB amount for registration. If RMB is used or settled, the current exchange rate, such as exchange rate difference, will be regarded as exchange gains and losses.

2. Register the bank according to the actual receipt. If the underpaid part is not paid, it can be included in accounts receivable (tax omission). If it is a handling fee, it is included in the financial expenses.

Debit: bank deposit-USD account 130* exchange rate

Accounts receivable-* * or financial expenses-handling fee 10* exchange rate

Loan: income from main business

If you pay so much, you don't have to do accounts receivable, which is equivalent to discounted sales. Discounted sales are included in the income tax according to the actual selling price.

3. At the time of delivery

Debit: sales expenses

Financial expenses-exchange gains and losses (the difference between the exchange rate of the US dollar on the current day and the exchange rate at the time of posting, if the depreciation entry is contrary)

Loan: bank deposit-USD account 50* exchange rate of the day.

4. Yes. The functional currency of bookkeeping does not mean that your account is RMB, but RMB as the bookkeeping amount, and the actual deposit in the bank is still US dollars. If foreign exchange settlement

Debit: Bank deposit-RMB

Financial expenses-exchange gains and losses (or the opposite entry)

Loan: Bank deposit-USD account

Supplementary question:

1. Your contract stipulates the FOB price, so the freight is paid by the other party, but you have gone through the formalities, so the freight thus collected is included in other payables.

Receive goods

Debit: Bank deposit-USD account 30* exchange rate

Financial expenses-exchange gain/loss 10* exchange rate

Credit: Other Payables-Freight

time of payment

Debit: other payables-freight

Loan: Bank deposit-USD account

2. As a temporary payment, the specific amount will be determined or the registration will be made after the ticket is received. For example, pay 20 first and settle 30 later.

Pay 20 hours

Debit: Other Payables-Freight 20

Loan: Bank deposit-USD account 20

According to the actual settlement amount for supplementary registration.

Debit: other payables-freight 10

Loan: bank deposit-USD account 10

If you pay 50 pounds first and then settle for 30 pounds, then flush the extra 20 scarlet letters back.

If the settlement freight is greater than the freight paid by the other party, for example, the other party pays 30 yuan, and the final settlement is 35 yuan, 5 yuan will be included in the sales expenses instead of writing off other payables.