Article 60 The foreign currency business of a foreign-invested enterprise refers to the business of payment, settlement and pricing in currencies other than the bookkeeping base currency.

Foreign currency accounts, including foreign currency cash, foreign currency bank deposits, creditor's rights (such as accounts receivable, notes receivable, etc.). ) and debts (such as accounts payable, notes payable, wages payable, dividend payable, etc. If the settlement is made in foreign currency, an account identical to that in non-foreign currency shall be set up separately and accounted for separately.

Article 61 When an enterprise conducts foreign currency business, it shall convert the relevant foreign currency amount into the functional currency amount for bookkeeping. Unless otherwise specified, all accounts related to foreign currency business (including foreign currency accounts and corresponding non-foreign currency accounts) are converted according to the national foreign exchange quotation at the time of business occurrence (in principle, the middle price is adopted, the same below), and the national foreign exchange quotation of the current month 1 can also be used as the conversion exchange rate.

Article 62 At the end of the month, the foreign currency balance of various foreign currency accounts (excluding foreign currency accounts kept separately at the swap price) shall be converted into the functional currency according to the national foreign exchange rate at the end of the month. At the end of the month, the difference between the amount of functional currency converted according to the national foreign exchange quotation and the amount of functional currency is regarded as exchange gains and losses and included in the current profits and losses.

Exchange gains and losses during the preparation period shall be accounted for separately through the exchange loss account during the preparation period. If the exchange losses and exchange gains are offset in the same period and are net losses, they shall be amortized in accordance with the provisions of Article 39 of this system, and the amortized value shall be reflected in a separate item under other assets in the balance sheet; As far as net income is concerned, the accounting treatment method can be selected by the enterprise in the following three ways:

1. After the enterprise is put into operation, it will be resold by stages in five years;

2. Make up for the annual losses during the production and operation of the enterprise;

3. The liquidation proceeds are incorporated into the enterprise.

The book balance of exchange gains in the preparation period shall be reflected in a separate item under other liabilities in the balance sheet.

Exchange gains and losses directly related to the purchase and construction of fixed assets. , it should be included in the purchase and construction cost of related assets before the purchased assets have been delivered or completed.

Article 63 The sale or purchase of foreign currency by foreign exchange swap shall be accounted for according to the actual swap price.

The difference between the actual adjustment price of selling foreign currency and the amount of the original functional currency in the foreign currency account shall be adjusted at the end of the month in accordance with the provisions of the first paragraph of Article 62 of this system.

The purchased foreign currency shall be accounted for separately according to the actual adjustment price and the amount converted into the functional currency according to the book adjustment price at the time of use. The book swap price can be determined by FIFO, weighted average transaction identification and other methods.

Article 64 The amount of foreign exchange purchased shall be accounted for separately and reflected in a separate item under current assets in the balance sheet.

The amount of foreign exchange purchased shall be accounted for according to the actual price paid. If an enterprise that uses RMB as its bookkeeping base currency purchases foreign exchange with foreign exchange purchase quota and matching RMB funds, it shall be accounted for according to the book cost of foreign exchange purchase quota and matching RMB amount; Enterprises that use foreign currency as the bookkeeping base currency shall account for the actually received monetary amount (if the actually received monetary amount is inconsistent with the bookkeeping base currency, it shall be accounted for according to the bookkeeping base currency amount converted from the national foreign exchange rate on the day or month of 1). The difference between the income from the transfer of foreign exchange quota and its book cost shall be treated as exchange gains and losses.

The foreign exchange quota obtained by an enterprise in the sales business shall be registered in the auxiliary memorandum book and explained in the notes to the balance sheet. The income from selling the foreign exchange quota through the main foreign exchange swap shall be treated as exchange gains and losses.