Hello, I received US dollar foreign exchange last month. This month's foreign exchange settlement, the exchange rate is higher than last month, and the non-transferable income is also declared. How to make relevant accounting entries? 1. Make a voucher to offset last month's income without tickets. (1) Summary: There was no ticket revenue last month, and the invoice will be issued this month. (2) Debit of accounting entry: cash, etc. (scarlet letter) loan: main business income (scarlet letter) loan: tax payable-value-added tax (scarlet letter) 2. Then, according to the issued invoice, debit: cash, etc. Loan: main business income loan: tax payable-VAT 3. When filing tax returns, just fill in the negative number of Form 1.