Reflect the net difference between accumulated foreign exchange settlement and foreign exchange purchase since the establishment of the enterprise in the reporting period of 65438+February 3 1, that is, the amount of foreign exchange settlement minus the amount of foreign exchange purchased. Settlement of foreign exchange refers to the behavior of foreign-invested enterprises to convert disposable foreign exchange funds into RMB in banks, which can be divided into capital account settlement and current account settlement, and capital account settlement also includes foreign exchange capital settlement and foreign debt settlement. Foreign exchange purchase refers to the purchase of RMB foreign exchange by foreign-invested enterprises in banks. Purchase of foreign exchange is divided into capital account purchase and current account purchase. Purchase of foreign exchange under capital account includes repayment of foreign debts, purchase of foreign exchange loans, purchase of foreign exchange by overseas investment, and purchase of foreign exchange by foreign capital recovery. The foreign exchange settlement of an enterprise is accounted for through a foreign currency account (such as the settlement of funds in a capital account), but not through a foreign currency account (such as the direct settlement of the payment for goods exported by an enterprise in a bank); The same is true for purchasing foreign exchange (for example, purchasing foreign exchange in RMB directly pays off foreign debts and depositing foreign exchange in foreign currency accounts). This item should be filled out according to the accumulated amount of bank deposit accounts (including RMB accounts and foreign currency accounts), and can also be analyzed and calculated according to the relevant documents of foreign exchange settlement and sale (such as bank settlement memo and foreign exchange purchase documents, etc.). If this item is negative, it will also be recorded on the asset side.