Analyze this topic and inspect the foreign exchange management of capital account. Labor revenue and expenditure belongs to current account, and option A is wrong; Foreign-invested enterprises are terminated according to law, and after liquidation and tax payment according to regulations, the RMB owned by foreign investors can be purchased and remitted from financial institutions engaged in foreign exchange settlement and sale, and option B is wrong; Domestic institutions and individuals should register their overseas direct investment in accordance with the regulations, and option D is wrong.