Chapter I General Provisions Article 1 In order to comprehensively, accurately and timely reflect and supervise the income and expenditure of the national foreign exchange quota, these Measures are formulated in accordance with Article 6 of the Notice on Printing and Distributing the Final Account Plan No.4 of the State Administration of Foreign Exchange (SAFE) (1990): "Establishing the national foreign exchange general ledger". Article 2 The accounting scope of these Measures is the collection and settlement of foreign exchange by the state and the retention of state funds. Including: trade foreign exchange, non-trade foreign exchange, utilization of foreign capital and other foreign exchange settlement. Article 3 These Measures adopt the debit-credit bookkeeping method according to the double-entry bookkeeping principle, and implement the accounting rule of "if there is a loan, there will be a loan, and if there is a loan, it will be even". Article 4 These Measures stipulate that US dollars shall be used as the accounting unit, and the following RMB shall be rounded off. Other foreign currencies are converted into US dollars according to the internal unified exchange rate against the US dollar. Chapter II Accounting Subjects Article 5 In order to comprehensively reflect and supervise the income and expenditure of the national foreign exchange quota, the following accounting subjects are set up for accounting:

First, the source accounting subjects

1. Foreign exchange income from trade (110/)

This course accounts for the total foreign exchange amount reflected in the trade export settlement memo or export receipt certificate issued by the designated foreign exchange bank. The purpose of the undergraduate course is to calculate the full foreign exchange receipt of trade foreign exchange; Deduct transportation insurance premiums and commissions, and return the principal of working capital and foreign exchange loans. , debit the subject; The balance is expressed in the amount of foreign exchange to be distributed.

Under the undergraduate course, accounting is carried out according to the annual accounts set up by various export companies.

2. Non-trade foreign exchange income (1 102)

This course accounts for the amount of non-trade foreign exchange reflected in the non-trade foreign exchange settlement certificate issued by the designated foreign exchange bank. Foreign exchange income is credited to this account; When transferring foreign exchange, debit this account; There should be no balance in this account at the end of the month.

Under the undergraduate course, accounting is carried out according to the secondary subjects such as remittances, tourism, gold production, labor contracts, civil aviation, railways, posts and telecommunications, insurance and others.

3. Other foreign exchange income (1 103)

This course accounts for the principal and interest of loans borrowed from abroad, foreign exchange loans borrowed by the state, and other foreign exchange income or foreign exchange income reflected by settlement certificates issued by designated foreign exchange banks. Foreign exchange income is credited to undergraduate purpose, and foreign exchange transfer is debited to undergraduate purpose.

Under the undergraduate program, accounting is carried out according to the utilization of foreign capital and two other separate secondary subjects.

4. Temporary foreign exchange should be transferred (1 104)

This course accounts for the foreign exchange income handled by local companies on behalf of the central foreign trade, industry and trade professional import and export companies (including Class I 15 commodities) and foreign exchange income from other provinces (cities), but does not handle the procedures for temporary foreign exchange to be turned over to the state and local governments for retention; And temporary non-trade foreign exchange receipts that need to be turned over to the state and appropriated and retained by the central unit in local settlement. Foreign exchange income is credited to this account; When transferring foreign exchange to the relevant central departments (or units), debit this account; The balance in the credit account indicates the foreign exchange that has not been transferred out.

Under the undergraduate course, accounting is carried out according to two subjects: trade foreign exchange and non-trade foreign exchange; And under the secondary account, the account is set according to the transfer-in company.

5. turned over to the state foreign exchange (1 105)

This course accounts for the state foreign exchange paid in accordance with the relevant provisions of the state. When foreign exchange is turned over, it is recorded in the undergraduate purpose; When the transfer is turned over to the national foreign exchange, the account shall be debited; The balance represents the foreign exchange that has not been transferred in this country.

Secondary accounts are set up according to trade foreign exchange, non-trade foreign exchange and other foreign exchange under undergraduate course, and accounts are set up according to paid and unpaid foreign exchange under trade foreign exchange.

6. Foreign exchange reserves to be allocated (1 106)

This course accounts for the foreign exchange retained by local and central units to be distributed. Foreign exchange income is credited to this account; Dial in foreign exchange, should debit the subject; The balance represents retained foreign exchange that has not been allocated.

Under the undergraduate course, secondary subjects are set up according to trade retention, non-trade retention and other projects, and detailed subjects are set up according to units under the secondary subjects.

7. List of national foreign exchange quotas (1 107)

This course accounts for foreign exchange paid by local and central units. This topic is dedicated to the State Administration of Foreign Exchange. When the income is turned over to the state foreign exchange, it is recorded in the undergraduate purpose; When allocating foreign exchange, debit the subject; The balance represents the balance of the national foreign exchange quota.

Second, the use of accounting subjects

National foreign exchange settlement (120 1)

This course accounts for the settlement of foreign exchange at the local designated foreign exchange bank. Upon receipt of the settlement memo or settlement voucher, the account shall be debited, and the deducted transportation premium, commission, indemnity and loan repayment shall be credited to the account.

This course has the accounts of the previous year and this year.

Three. * * * General accounting subjects

1, internal communication (130 1)

This course accounts for the return of working capital, the distribution of retained foreign exchange and the return of retained foreign exchange. When transferring foreign exchange into a unified 3-or 4-table accounting system, it is recorded in the undergraduate purpose; After receiving the withheld foreign exchange or checking the accounts with internal tables 3 and 4, debit this account.

This course is accounted for according to the secondary subjects set in the unified 3 tables and unified 4 tables. The balance of this course is not transferred at ordinary times, and it will be transferred to the national foreign exchange settlement account at one time after checking with the accounting system in Table 3 and Table 4 at the end of the year.

2. National Liaison Office (1302)

This course accounts for foreign exchange collected from other provinces (cities) and turned over to the state. Carry forward and turn over foreign exchange, recorded in the undergraduate purpose; When receiving foreign exchange transferred from other provinces (cities), debit this account. After reconciliation with the State Liaison Bureau, reconciliation with the national foreign exchange settlement account.

This course includes the foreign exchange collection accounting households of last year and this year.

3. Inter-bureau contact within the jurisdiction (1303)

This course accounts for foreign exchange transfer and foreign exchange payment between subordinate departments. Debit this account when receiving foreign exchange; When foreign exchange is transferred, it is credited to the account.

This course consists of the number of households in the previous year and this year, which is used for accounting.

Fourth, off-balance-sheet accounting subjects

1, withholding foreign exchange (140 1)

This account does not complete the task of turning over the low-limit foreign exchange to the state in equal proportion, but the foreign exchange withheld directly from its retained account by the economic and trade departments and the State Administration of Foreign Exchange. When withholding foreign exchange, it should be credited to the payee of undergraduate purpose, and when returning the withheld foreign exchange, it should be credited to the payer of undergraduate purpose.