What requirements should enterprises meet in foreign currency accounting?

Answer: (1) According to the principle of bookkeeping base currency, when an enterprise conducts foreign currency business, it should convert foreign currency into RMB for bookkeeping, and register the foreign currency amount and bookkeeping exchange rate at the same time.

(2) All increases and decreases in foreign currency accounts shall be accounted for in RMB according to the market foreign exchange rate.

(3) Regular accounting of exchange gains and losses.

(4) The accounting statements of enterprises should reflect the conversion of foreign currency into RMB.

(5) Enterprises whose revenues and expenditures are mainly in foreign currency can also use foreign currency as the bookkeeping base currency, but when submitting accounting statements to relevant departments of * * * *, they are required to convert them into RMB.