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1. If the bank does not apply for the conversion of capital (working capital) between local and foreign currencies, the safe does not need to force the bank to carry out the settlement and sale of foreign exchange even if the above two values are not equal
2. If banks apply for capital (working capital) conversion between local and foreign currencies, the "foreign exchange ownership equity + foreign exchange working capital) / foreign exchange assets" and "RMB owner's equity + RMB working capital) / RMB assets" after the conversion should be basically the same, and the difference should not be too big
3. China's new accounting standards system for business enterprises has been implemented in listed companies, among which the accounting standards for Business Enterprises No. 19 - foreign currency conversion regulates the accounting treatment of foreign currency transactions. According to the standards, "for foreign currency transactions, enterprises shall convert foreign currency amount into bookkeeping base currency amount. When foreign currency transactions are initially recognized, the amount of foreign currency shall be converted into the amount of functional currency at the spot exchange rate on the transaction date; It can also be converted at an exchange rate determined by a systematic and reasonable method and similar to the spot exchange rate on the date of the transaction. "
4. At the same time, it is also clearly pointed out in the guidelines for the application of the standards that "for financial enterprises with frequent foreign currency transactions and more foreign currency currencies, the separate accounting system can also be used for daily accounting". In the explanation of the standards, the right to choose between the separate account system and the unified account system is completely given to the enterprise, that is, "whether the separate account system or the unified account system is adopted, the accounting proceres are different, but the results should be the same, the exchange differences calculated are the same, the corresponding accounting treatment is the same, and they are included in the current profits and losses."
4. The above regulations and explanations make the foreign exchange accounting practitioners in the banking instry have a deeper thinking about the separate account system adopted by commercial banks for a long time. Do they want to continue to use the separate account system? With the rapid development of information technology, is the era of unified accounting system coming? The current choice will directly affect the design of the overall architecture of the future accounting system, and the management and processing process of a series of issues such as the bank's future internal foreign exchange fund management, internal control and internal audit of foreign exchange transactions, year-end event processing and information disclosure of foreign exchange business