Due to the different bookkeeping exchange rates in each month, the amount of accounts receivable converted according to the middle price of foreign exchange is also different. If both collection and payment occur in the current month, the same amount after conversion is the same, and there is no difference. If the receipt and payment are not in the same month, the same amount will be different after conversion, and there may be differences.

The solution is to include the difference of financial expenses: debit: financial expenses-exchange gains and losses (red letter) and credit: accounts receivable (red letter).

Please refer to