After receiving this payment, if you have made the accounts receivable after delivery, the central parity of RMB against the US dollar at the time of bookkeeping is 6.3, do it now.

Debit: bank deposit-USD 18 1 account ￥ 199368.98 USD (3 1670 * 6.2952).

Financial expenses-exchange gains and losses ￥ 152.02

Loan: Accounts receivable -XX Company RMB199521USD (3 1670 * 6.3) (this 6.3 is your bookkeeping exchange rate at that time).

Now make an entry for settlement of foreign exchange

Debit: bank deposit-RMB 4447 account ￥ 199368.98 USD (3 1670 * 6.2952)

Loan: bank deposit-USD 18 1 account ￥ 199368.98 USD (3 1670 * 6.2952).

If there is a balance in the US dollar account at the end of the month, it can be recorded according to the central parity rate of RMB against the US dollar announced by the People's Bank of China at the end of the month. Suppose you still have $65,438+000 in your bank account at the end of the month, and the median price is 6.27, which is the amount of RMB in your foreign currency bank account book. Suppose the final balance is ￥ 6,365,438+0, then the final balance in the column is $65,438+000, and then you can do it.

Debit: financial expenses-exchange gains and losses ￥ 4 (￥ 6,365,438+0-65,438+000 * 6.27).

Loans: Bank deposits-USD 65,438+0,865,438+0 account RMB 4. In this column, only foreign currency bank account books are registered in 4 yuan, and the column of USD remains unchanged. If the business volume is not large, business happens infrequently, or your company does not require very accurate statements, you can also not do this until the end of the year or half a year (ps you asked me on Baidu hi that I haven't seen it for a long time because of network problems, I'm really sorry, I'm sorry).

I hope I can help you adopt O(∩_∩)O~