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一、“外汇买卖”科目的涵义“外汇买卖”科目是实行外汇分账制的一个特定科目,它在账务中起联系和平衡作用。它是在买卖外汇业务中外币与人民币科目之间的桥梁,按照外汇分账制的原则,凡有外汇牌价的货币,平时都按原币核算,但为了平衡账务,必须将所有外币通过“外汇买卖”科目还原为本位币进行年终决算。按照我国的外汇管理制度,对外汇实行统一经营集中管理的原则,一切收汇除政府政策规定的可予原币保留
First, the meaning of “foreign exchange trading ” subject “foreign exchange trading ” subject is a special subject of the foreign exchange sub-account system, which plays the role of contact and balance in the accounts. It is a bridge between foreign currency and RMB accounts in foreign exchange business. According to the principle of foreign exchange sub-account, currencies with foreign exchange quotations are usually calculated according to the original currency. However, in order to balance the accounts, all foreign currencies must pass the “ Foreign exchange trading ”subjects to restore the base currency for year-end accounts. In accordance with our country’s foreign exchange management system, the principle of centralized management of foreign exchange under the principle of unified management shall be adopted. All collection of foreign exchange shall be subject to the original currency reserve except as stipulated by the government policies