外汇兑换水单（exchange memo）是办理外汇兑换业务时的一种单据。中国银行或其他经营外汇的金融机构以及代兑点在兑入外币现钞、外汇票据和人民币旅行支票时，均应由经办行或代兑点填写“外汇兑换水单”一式四联：

第一联，兑入外汇水单由兑入行加盖业务公章后交持兑人收执，以备将来凭以兑还原币。

第二联，由经办行作为“非贸易外汇买卖”科目外币贷方传票。

第三联，由经办行作为“非贸易外汇买卖”科目人民币借方传票。

第四联，由经办行作为“非贸易外汇买卖”统计卡。经办行和代兑点在兑入外币票据时，除在“外汇兑换水单”上按规定内容填写外，并应在摘要栏内注明票据的内容、申请人姓名、地址及有关证件号码。除旅行支票和旅行信用证外，兑入其他外汇票据时，均应在“外汇兑换水单”上加盖“票据如发生退票本行有追索权” (即向背书的持兑人追收索还票款的权利) 的戳记交客户收执，同时将申请人的身份证件 (如护照等) 的号码等有关内容摘注在“外汇兑换水单”第三联人民币买卖借方传票上备查。

（1）境外机构应事前填写xxx，方可进行资金兑换业务，兑换后需提供银行或货币兑换处外汇兑换水单，并对应录入费控离线端“货币兑换”模块；不能提供兑换水单的，将以财务资金部确定的兑换汇率为准。

An Overseas Institution shall not conduct the fund exchange business unless it fills in xxx. After the fund exchange, the exchange memo issued by the bank or currency exchange office must be provided, and shall be correspondingly entered in the offline fee control terminal “Currency Exchange” module; if the exchange memo cannot be provided, the exchange rate determined by the Accounting and Finance Department will prevail.

（2）员工出差期间发生的差旅费，涉及人民币费用可以在所属境外机构报销的，按照驻在国央行费用发生日公布的对人民币汇率的卖出价折算为当地币后报销；涉及第三国货币，可以提供兑换水单的，按兑换水单汇率折算为美元或当地币报销，不能提供兑换水单的，按驻在国央行费用发生日公布的对该货币的卖出价折算为当地币后报销。

If travel expenses incurred by the employees during their business trips and involving RMB can be reimbursed with the Overseas Institutions, they shall be reimbursed after they are converted into the local currency at the selling price calculated based on the exchange rate against RMB announced on the date when the expenses are incurred by the central bank of the country of residence; where such travel expenses involve a third-country currency, if the exchange memo can be provided, they shall be reimbursed after they are converted into USD or other currency at the exchange rate in the exchange memo, and if the exchange memo cannot be provided, they shall be reimbursed after they are converted into the local currency at the selling price calculated based on the exchange rate against such currency announced on the date when the expenses are incurred by the central bank of the country of residence.