Due to foreign banks (their accounts)

外国他店預り

Due to foreign banks (our accounts)

外国他店借

Foreign bills sold

売渡外国為替

Foreign bills payable

未払外国為替

Foreign exchanges

外国為替

Due from foreign banks (our accounts)

外国他店預け

Due from foreign banks (their accounts)

外国他店貸

Foreign bills bought

買入外国為替

Foreign bills receivable

取立外国為替

Foreign exchange losses (gains)

為替差損益（△は益）