AP Accrual unbalanced due to exchange rate differences between Receiving and AP Invoice accounting

Scenario:

Receiving Transaction
Unit price = 0.00308
Receiving exchange rate = 31.65
Quantity = 651,000

Accounting at Receiving:

Dr. Receiving Inspection (or Inventory) 63,461
Cr. AP Accrual 63,461

Calculation:
0.00308 * 31.65 * 651,000 = 63,461

AP Invoice Accounting
AP exchange rate = 31.6

System-generated accounting:

Dr. AP Accrual 63,361
Cr. Exchange Rate Variance 100
Cr. Liability 63,261

This causes the AP Accrual account to be unbalanced, because:

AP Accrual credited at Receiving = 63,461

AP Accrual debited at AP Invoice = 63,361

Remaining balance in AP Accrual = 100

✅ Expected / Correct Accounting (My Business Expectation)

AP Invoice amount =
0.00308 * 31.6 * 651,000 = 63,361

However, AP Accrual should be fully cleared based on the Receiving amount:

Dr. AP Accrual 63,461
Cr. Exchange Rate Variance 100
Cr. Liability

63,361

This way, the AP Accrual account will be fully cleared, and the exchange rate difference is properly recognized in Exchange Rate Variance.