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What types of foreign exchange accounts are opened by individuals according to the nature of transactions?
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First, according to the nature of foreign exchange accounts or sources of foreign exchange funds, it can be divided into current account foreign exchange accounts and capital account foreign exchange accounts.

1. The income of current account foreign exchange accounts comes from trade, services and other current account foreign exchange, such as foreign exchange settlement accounts, temporary accounts to be paid and overseas donation accounts. Current account foreign exchange accounts are divided into unit current account foreign exchange accounts and individual foreign exchange settlement accounts.

2. The income of foreign exchange account of capital account comes from foreign exchange of capital account, such as capital account, foreign debt account and foreign currency stock account of foreign-invested enterprises. Capital account foreign exchange accounts are divided into capital foreign exchange accounts and foreign debt accounts.

Two, according to the function of accounts, can be divided into two categories, namely, foreign exchange settlement accounts and special accounts.

1. The foreign exchange settlement account is used for current account settlement, such as foreign exchange settlement accounts of Chinese-funded enterprises and foreign-invested enterprises.

2. Special accounts, that is, accounts used to deposit specific foreign exchange income or specific foreign exchange expenditures, such as overseas donation accounts, loan repayment accounts, temporary accounts, etc.

Three, according to the form of capital accounts, can be divided into cash accounts and cash accounts.

Four, according to the account opening period is divided into temporary accounts and long-term accounts.

Five, according to the account opening area is divided into remote accounts and local accounts.

Six, according to the currency of the account is divided into US dollar account, Hong Kong dollar account, Japanese yen account and other freely convertible foreign currency accounts.

Extended data

Account opening steps

1. The account-opening unit must issue a certificate for the use of foreign exchange account to the bank when handling account receipt and payment. ?

The bank that opens an account handles account receipts and payments for the account opening unit according to the scope of account receipts and payments specified in the foreign exchange account use certificate. Without the approval of the foreign exchange bureau, no account opening unit or bank may use the account beyond the scope.

2. The account-opening entity shall use the account in accordance with the provisions of the Approval Letter for Opening a Foreign Exchange Account and the Certificate for Using a Foreign Exchange Account on the maximum amount of the account, service period and settlement method, and shall not use the account beyond the scope and time limit.

For accounts whose net income needs to be settled, the account opening unit shall handle the settlement in time. Accounts that need to be postponed due to the progress of the project shall be applied to the foreign exchange bureau in advance, and shall not be postponed without approval.

3. Approved foreign exchange accounts must participate in the annual inspection.

The account-opening entity shall abide by the Provisions on Annual Inspection of Foreign Exchange Accounts in Current Account of Chinese-funded Enterprises in Domestic Institutions and relevant supplementary provisions. The annual inspection time is1~ April every year.

The specific inspection of the account shall be carried out by the accounting firm entrusted by the account opening unit. The foreign exchange bureau shall verify the list of designated accounting firms once a year and announce it to the account opening unit. The account-opening unit chooses its own accounting firm to conduct annual inspection on its account.

Baidu encyclopedia-foreign exchange account