There are too many questions. You haven't been in finance. You'd better do some professional training, especially when foreign currency business involves exchange gains and losses.

Deposits can be directly borrowed: bank deposits-foreign currency accounts A loans: accounts receivable.

In this way, there will be less trouble. In the future, you can fill in the credit balance of accounts receivable in the report without using accounts receivable.

Loans for settlement and sale of foreign exchange: bank deposits-RMB loans: bank deposits-foreign currency.

After the declaration of export tax rebate, it should be borrowed: other receivables-export tax rebate loans receivable: tax payable-value-added tax-export tax rebate.

Export tax rebate is more complicated, and it also involves the treatment of inconsistent tax rates. You can also consult the local taxation bureau for details.

The latter problem is the calculation of export tax rebate. Only when you know what VAT is can you know how to deal with it.

The tax refund can generally be refunded next month here, which may be different from place to place.