记账汇率变动，有关外币各账户的账面余额，于年终结账时，应当按照中国有关法律和财务会计制度的规定进行会计处理。
Balance on foreign currency accounts due to changes in the exchange rate in account keeping shall be handled as the year-end settlement of account in accordance with the relevant Chinese laws and rules for financial affairs and accounting .
记账汇率