1. Check whether the foreign exchange income is fully recorded and fully recovered: check whether the quantity, unit price and foreign exchange amount of the export sales ledger are consistent with the contract and letter of credit; Check whether the income from commission, rebate, claim and import tax rebate is recovered in time, and settle foreign exchange with the bank according to the regulations;

2. Check whether the foreign exchange expenditure is true and legal: check whether the foreign exchange sources of various imported foreign exchange are justified; Check whether the remittance content is legal, whether the purpose is justified, and whether there is misappropriation, borrowing or improper use;

3. Check whether the adjustment and use of retained foreign exchange is legal: check whether the retained foreign exchange is calculated and retained according to the specified proportion;

4. Check whether the foreign exchange management measures are sound, including whether the account books and bookkeeping procedures are complete and whether the internal control system is sound.