1. Application for opening a current account foreign exchange account (account opening reason, name of the bank to be opened, account opening currency, unit contact person and telephone number);

2. Original and photocopy of valid certificates such as business license or association registration certificate;

3. The original and photocopy of the License for Foreign-related Business issued by the administrative department, or the Foreign Exchange Registration Certificate of the Foreign-invested Enterprise, or the certification materials related to the foreign exchange income of the current account (such as the settlement memo, etc.). );

4. Original and photocopy of organization code certificate;

5. Approval document for opening an account of the foreign exchange bureau at the place of registration (required for enterprises in different places to open an account in Beijing).

Note: Foreign-invested enterprises only need to provide 1 and the original and photocopy of the foreign exchange registration certificate of foreign-invested enterprises.

Note: Foreign currency accounts include cash accounts and deposit accounts. A foreign currency cash account is an account for recording foreign currency cash. Like domestic cash accounts, the account is debited when cash is received and credited when cash is paid.

Extended data:

Foreign currencies should be accounted for separately according to the currencies of different countries, such as US dollars and British pounds. Its price shall be converted into local currency according to the foreign exchange market on the settlement date. The amount of foreign currency should be indicated separately or in relevant subjects. In addition, it is also necessary to indicate the conversion standard for foreign currency to domestic currency.

In the long term, it is necessary to indicate the amount of domestic currency converted at the exchange rate at the time of acquisition or occurrence, and in the short term, it may also indicate the amount of domestic currency converted at the exchange rate at the time of acquisition or occurrence.

Foreign currency bonds issued by other companies and foreign currency bonds issued by the company's shares can be handled with reference to the treatment of foreign currency creditor's rights and debts. The income and expenses incurred in foreign currency transactions shall be converted into the amount of domestic currency according to the average exchange rate in the foreign exchange market on the entry date or in the current accounting period.

Baidu encyclopedia-foreign currency account

Baidu Encyclopedia-Currency Settlement Account