If an enterprise has regular receipts in small amounts abroad and needs to open bank accounts there to put these receipts together before repatriating them to China;
2
企业在境外有经常性零星支出的,该类帐户的收入应由企业自国内汇出;
If an enterprise has regular disbursements in small amounts abroad-in this case, the receipts entered in the accounts shall consist of remittances from China by the enterprise;