外币业务是以记账本位币以外的其他货币进行款项收付、往来结算和计价的经济业务。具体包括购买或销售以外币计价的商品或劳务;借入或贷出外币资金;取得或处理外币计价的资产,承担或清偿以外币记价的负债。外币业务的账务处理有外币统账制和外币分账制两种方法。外币统账制是指 Foreign currency business is the economic business of settlement and settlement of accounts and settlement of accounts in other currencies other than the functional currency. Including the purchase or sale of goods or services denominated in foreign currencies; Borrowing or loan of foreign currency funds; Acquisition or processing of foreign currency denominated assets, bear or settle foreign currency denominated liabilities. The handling of foreign currency transactions in foreign currency account system and foreign currency sub-account system in two ways. Foreign currency account system means