Foreign exchange accounting is a professional accounting suitable for foreign exchange banks and foreign exchange business of banks. It takes currency as the main unit of measurement, uses the basic principles of accounting, takes the accrual basis as the bookkeeping basis, adopts the debit and credit bookkeeping method, refers to International accounting practices, and uses accounting subjects, vouchers and accounting procedures suitable for the characteristics of foreign exchange business and financial activities to systematically and continuously account and supervise the foreign exchange business activities of banks and their results. And through the analysis of accounting data, make predictions and participate in business decisions.