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结算方式是协定贸易的重要内容。协定贸易是指先由国家政府间签订贸易协定,然后再按协定内容进行的贸易交往。在以往我国与苏联及东欧国家之间的这类贸易协定中,所规定的结算方式是以记帐结算为主,即一方向对方的出口和来自对方的进口不是每笔以外汇结算清偿,而是逐笔记帐,至年终一次结算。如果进出金额恰好平衡,就是完满完成本年交易责任;如有差额,则按协定规定的办法,或以货币、黄金清偿,或移至下年度再行结算。所以人们常把记帐结算贸易视为协定贸易的代名词。
The settlement method is an important part of the agreement trade. Agreement trade refers to the first trade agreement between national governments, followed by trade agreements. In the previous trade agreements between China and the Soviet Union and Eastern European countries, the settlement method was mainly based on account settlement, that is, the export to each other and the import from each other were not settled by foreign exchange. It is a note by account, and it is settled at the end of the year. If the amount of inflows and outs happens to be exactly balanced, it is the successful completion of the transaction responsibilities for the current year; if there is a difference, it will be settled in accordance with the provisions of the agreement, or be settled in currency, gold, or moved to the next year. Therefore, people often regard accounting settlement and trade as synonymous with the agreement trade.