随着农村经济发展和我国对外经济的进一步开放，投入到农村合作经济组织中的外资日益增多，外币业务管理与核算成为农村会计工作的重要内容。加强对外币投入业务的核算，对于促进农村经济的发展具有重要意义。 农村合作经济组织收到投资者以外币投入的资本，应将实际收到的外币 With the development of rural economy and the further opening of China’s foreign economy, foreign investment in rural cooperative economic organizations has been increasing day by day. The management and accounting of foreign currency businesses have become an important part of rural accounting. Strengthening the accounting of foreign currency investment business is of great significance to promoting the development of the rural economy. The rural cooperative economic organization receives the capital invested by the investor in the foreign currency and should compare the foreign currency actually received