Accounting method of tourism foreign exchange: The State Administration of Foreign Exchange and its branches shall examine and verify the settlement vouchers of acquirers transmitted by designated foreign exchange banks, and convert them into US dollars according to the unified conversion rate of various internal currencies to US dollars in the same period.

Tourism foreign exchange refers to the total foreign exchange obtained by a country or region through providing tourism services by tourism enterprises in a certain period of time. It is an intangible export income of goods and services, mainly used for local consumption, and its realization channels mainly include the provision of tourism services, tourism transportation and tourism commodities.

The characteristics of tourism foreign exchange are as follows: the service target of international tourism is foreign tourists, and the foreign exchange realized by providing tourism services is generally paid in advance or in cash; Because of the low production cost, the "export" of tourism commodities can be sold locally and collected locally; Because the price of tourism commodities is stable, tourism foreign exchange income is stable among foreign exchange sources.