随着我国“改革、开放、搞活”的经济形势的发展,吸收外资、利用外资已成为我国进行经济建设的一个重要途径。吸收外资、利用外资必然涉及到两种或两种以上货币的往来,人民币与外币之间,外币与外币之间,货币单位既不相同,货币价值亦不一致,怎样将多种货币的经济业务在帐上完整地加以记录反映,正确地进行归类汇总核算,并能表示外汇业务交 With the development of the economic situation of “reform, opening up and invigorating” in our country, absorbing foreign capital and using foreign capital have become an important channel for our country’s economic construction. Absorption of foreign capital, the use of foreign investment will inevitably involve the exchange of two or more currencies, between RMB and foreign currencies, between foreign and foreign currencies, currency units are not the same, the monetary value is not the same, how the multi-currency economic business in the Account fully recorded to reflect the correct classification and accounting, and can represent foreign exchange business