第1页共53页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共53页初当出纳六、外汇业务目录会计基础知识：外汇交易.............................................................................................................................2进口信用证的办理流程.................................................................................................................................2打包贷款和出口押汇的区别.........................................................................................................................3汇率的表示方法.............................................................................................................................................3外汇分账核算制度.........................................................................................................................................4外汇办理手续.................................................................................................................................................5如何办理外汇闭户手续...............................................................................................................................12如何办理外汇转户手续...............................................................................................................................13使用外汇账户...............................................................................................................................................13外汇业务核算基本知识...............................................................................................................................14外币交易的会计处理...................................................................................................................................15什么是外汇...................................................................................................................................................17解汇和结汇的区别.......................................................................................................................................17如何办理出口收汇核销...............................................................................................................................17进口付汇核销报审流程...............................................................................................................................19外币资本金账户最高限额变更...................................................................................................................22外币资本金账户如何注销...........................................................................................................................23外币资本金账户如何开立...........................................................................................................................23外币账户期末核算.......................................................................................................................................24外币业务的核算...........................................................................................................................................24外汇银行会计的若干特殊处理方法...........................................................................................................25有关汇兑损失的处理................................................
