When revenue was confirmed last month, the benchmark exchange rate 1 was used as an entry.
Debit: Accounts Receivable-Foreign Exchange Receivable-* * Company 6800.00
Loan: income from main business is 6800.00.
Debit: the main business cost (re-export is not deductible for input tax) is 800.00.
Credit: payable tax-payable value-added tax-transferred-out input tax 800.00.
Received payment this month
Debit: Bank deposit is 6700.00.
Financial expenses 100.00
Loan: Accounts Receivable-Foreign Exchange Receivable-* * Company 6800.00