外汇是国际购买手段和国际经济贸易的媒介,是了结国家间债权债务关系、进行国际间资金融通、实现资本国际转移的工具。从起源和动态上讲,外汇是人们将一种货币兑换成另一种货币,清偿国际间债权债务关系的行为。从静态上讲,外汇是指以外币表示的外汇支付工具和其他外币资产。199 Foreign exchange is the medium of international purchase and the medium of international economic and trade. It is a tool for ending the relations between creditors’ rights and debts of countries, conducting international financial exchanges and realizing the international transfer of capital. From its origin and dynamics, foreign exchange is one way for people to exchange one currency for another, and pay off the debt and credit of the international community. Quietly speaking, foreign exchange refers to foreign exchange payment instruments and other foreign currency assets denominated in foreign currencies. 199