2. The foreign currency included in the income is the amount of foreign currency after deducting freight and insurance. When compiling income vouchers,
Entry: Debit: Foreign Exchange Receivable Company
Loans: main business income and export income.
Loan: Other Payables-Forwarding Company
Loan: other payables-premium insurance company
3. Borrow entries from other accounts payable-freight forwarding companies when paying freight and insurance premiums.
Borrow: other payables-premium insurance company
Loans: bank deposits
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.