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外汇结算 [wài huì jié suàn]
foreign exchange settlement
- 36纳税人有选择外汇结算日期，计算折合率的权利。
Tax payers have the right to choose the date for foreign exchange settlement and calculate with the convertible rate. - 销售额以人民币计算。纳税人以外汇结算销售额的，应当按外汇市场价格折合成人民币计算。
The sales amoumnt of the taxpayer settled in foreig n currencies shall be converted into renminbi according to the exchange rate prevailing in the forei gn exchamge market. - 外汇方面：区内机构的外汇账户，不区分外汇结算账户和外汇专用账户，实行统一管理；所有的外汇收入均可存入外汇账户，所有支出均可从外汇账户中支付；区内机构与境外的外汇往来，不需要办理收汇、付汇核销手续；区内机构向境外机构借用外汇资金，只需办理登记手续。
Foreign exchange: The foreign exchange accounts are under uniform management without differentiating between the foreign exchange settling account and the special foreign exchange account; all the foreign exchange income can be deposited into the foreign exchange account and all the payment can be made from the foreign exchange account; the enterprises in the Zone need not undergo the formalities for receipt of the exchange or cancellation after verification of the exchange paid from the foreign companies; the enterprises in the Zone need only to go through the registration formality when they borrow the foreign exchange funds from the foreign agencies.
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