The subject names of foreign exchange accounts include foreign exchange monetary funds, foreign exchange accounts receivable, prepaid foreign exchange accounts, foreign exchange dividends receivable, overseas investment, domestic and foreign foreign exchange investment, non-foreign exchange assets, foreign exchange purchase balance, exchange rate conversion balance and other assets. According to the relevant public information, the classification of foreign exchange monetary funds and foreign exchange monetary funds should be clear, and cross-accounting between subjects is not allowed.

1. Foreign exchange accounts receivable reflect the accounts receivable arising from the transactions of goods, services and intangible assets settled in foreign currency by foreign-invested enterprises, including the foreign exchange settlement transactions between foreign-invested enterprises and domestic institutions permitted by foreign exchange management regulations.

2. Prepaid foreign exchange payments reflect the prepayments generated by foreign-invested enterprises due to import business, including those generated by economic exchanges with domestic enterprises permitted by laws and regulations.

3, foreign exchange dividends receivable, this course reflects the foreign investment of foreign-invested enterprises or foreign exchange investment of foreign-invested enterprises, the invested enterprises have announced the distribution of cash dividends.

4. Overseas investment reflects the overseas investment made by foreign-invested enterprises in cash, in kind, intangible assets and equity, regardless of whether the investment has a controlling position, it is accounted for by the cost method.

5. Remittance investment at home and abroad reflects the foreign exchange investment legally earned by foreign-invested enterprises in China. The investment of foreign-invested enterprises in China is also accounted for by the cost method, and the reporting method is the same as that of overseas investment.

6. Non-foreign exchange assets reflect the balance of foreign-invested enterprises that are denominated in foreign currencies but settled transactions with non-foreign exchange funds.

7. The balance of foreign exchange purchase reflects the accumulated net balance of foreign exchange settlement and sale.

8. Exchange rate conversion difference, economic transactions denominated in currencies other than US dollars, shall be recorded in US dollars according to the foreign exchange quotation published by the People's Bank of China at the time of occurrence, and then adjusted at the end of the year according to the foreign exchange quotation published by the People's Bank of China on February 3 1 day, and the adjusted difference shall be accounted for as this account.

9. Other assets are the ending balance items, reflecting the mistakes and omissions of foreign-invested enterprises in the preparation of this statement. By offsetting this item, the total assets in the foreign exchange balance sheet are equal to the total balance of liabilities and current account, and other assets are positive, indicating assets that are not clearly classified.