1. According to the nature of the account or the source of foreign exchange funds, it can be divided into and capital account foreign exchange account.
Foreign exchange account under current account is divided into unit foreign exchange account under current account and individual foreign exchange settlement account.
The foreign exchange account of capital account is divided into capital foreign exchange account and foreign debt account.
2. According to the function of the account, it can be divided into two categories: foreign exchange settlement account and special account.
Foreign exchange settlement account, used for frequent settlement of income and expenditure under current account, such as foreign exchange settlement account of Chinese enterprises and foreign investment enterprises.
Special account: an account used for depositing specific foreign exchange income or for specific foreign exchange expenditure, such as overseas donation account, special account for loan repayment, temporary account, etc.
3. According to the form of funds in the account, it can be divided into cash account and account.
4. It is divided into temporary account and long-term account according to the account period.
5. The account is divided into remote accounts and local accounts by area.
6. According to the currency of the account, it is divided into account, account, account and other freely convertible foreign currency accounts.
