Foreign currency accounts and foreign exchange purchase accounts use different functional currencies. A foreign currency account is a bank account that can store currencies with variable exchange rates. Accounting in foreign currency, usually refers to non-domestic currency accounts. It can help users pay funds to non-domestic companies or entities or receive funds from foreign companies or entities. Purchase of foreign exchange refers to an act of using RMB to purchase foreign currency and make payment when users need to pay foreign currency after conducting foreign currency transactions.