Accounting is the accounting of the business handled by commercial banks.
Including the ministry of foreign trade and non-trade, international bank, deposits and loans between overseas Chinese and other international remittance, foreign currency deposits, loans, and the international gold trading, organization or to participate in the international syndicated loan, in foreign countries and Hong Kong and Macao regions such as the investment or joint venture Banks, finance companies, or other enterprise, and according to the national license issuance of foreign bonds and other securities, to handle trust and consulting,
Other banking services authorized or entrusted by the state.
In the accounting of foreign exchange business, commercial banks should correctly, timely, truly and completely reflect the situation of foreign exchange business activities, supervise the receipt and payment of foreign exchange funds, safeguard the reputation and rights and interests of the state and commercial banks, strengthen economic accounting, accumulate foreign exchange funds and support the national economic construction.
Compared with the general financial business accounting, foreign exchange business accounting has the following characteristics: 1.
That is, the implementation of separate accounting with foreign currencies, through the foreign exchange trading accounts for value conversion, all kinds of foreign currencies divided into renminbi in accordance with the provisions of the summary of the preparation of year-end final statement;
2. It is allowed to set up the subject of “foreign exchange trading” and compile complex entries of multiple loans and multiple loans to comprehensively reflect the different context of the same business;
3. Mainly using single vouchers, and simultaneously using the dual reflection of double vouchers to conduct foreign exchange business accounting;
4. The current account relationship between interbank and agent bank is complex.
