Foreign currency funds are usually recorded at the middle price on the day of receipt, and the difference is treated as exchange gains and losses.

Foreign exchange capital account refers to the account set up by Chinese and foreign investors of foreign-invested enterprises with foreign exchange investment. Its income is the capital invested by Chinese and foreign investors in foreign exchange, and its expenditure is the current account foreign exchange expenditure and capital account foreign exchange expenditure of foreign-invested enterprises approved by the foreign exchange bureau.