Hello all I've a question regarding multi-currency in accounting ?

ABC company is a parent company in the USA has Dollar as its local currency, it has a subsidiary in France has Euro as its local currency and its reporting currency is USD, we know when the subsidiary transacts in a foreign currency, it may make gains or losses e.g. if it sells goods to a Canadian customer for CAD which is to EUR then receives payment of CAD from the customer which is to EUR, it makes a foreign exchange gain of EUR and in reporting currency may be $8, but if it transacts in local currency (EUR) e.g. if it sells goods to a local customer for EUR which is to $ then receives payment of EUR from the customer which is to $, is it gain of $5? because the transaction is not in foreign currency (this situation is found in ERP softwares which it make adjustments by making a special journal entry which only adjusts the dollar amount in this case only the dollar balance of the customer is Debited for $5 and another account is Credited for $5) so what will this "Another Account" be in accounting, since we can't add this $5 to the exchange gain or loss account resulted from transacting in foreign currency.

as it's obvious that $5 will remain in the reporting currency balance of the customer (the EUR balance zeroed out)

Thanks in advance