中国企业不断走出去，外资企业也陆续被引进来，在这一过程中，国内商业银行已不再满足于服务单纯的国内市场，而是尝试通过提供一系列的离岸业务、准离岸业务、自贸业务等综合金融服务，不断提升服务外延。
Chinese enterprises are going out, and foreign-funded enterprises are coming in. In this process, domestic commercial banks are no longer satisfied with serving the domestic market but try to provide a series of offshore and quasi-offshore businesses, free trade businesses to expand their scopes.
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离岸账户（OSA）、境外机构境内账户（NRA）、境外机构自由贸易账户（FTN）也就成为了境内银行为注册在境外（包括香港、澳门、台湾）的企业提供结算、结售汇、融资等一系列服务的载体。
Offshore Account (OSA), Non-resident Account (NRA), Free-Trade Non-Resident Account (FTN) become the tools for domestic banks to provide services such as settlement, settlements and sales of foreign exchange and financing.
由于这几种账户的开户主体均为境外注册成立的机构，因此也叫做非居民账户，虽然开户主体相同，但其账户规则、划转要求、主管部门，甚至对于开户银行的要求却不尽相同。
Since the account opening entities of these types of accounts are all overseas registered institutions, they are also called non-resident accounts. Nevertheless, the rules, transfer requirements, competent authorities, and even the requirements for the opening banks of those account are different.
这也是为什么很多老板在耗费了大量的时间精力，好不容易开了一个账户，却发现其中许多功能和业务无法使用，而所需办理的业务又不支持，最后只好闲置或注销了。
This is why many people spend a lot of time and money to open an account, but find that many of the functions and services are not applicable and the intended businesses are not supported. Finally they have to idle or cancel the account.
因此，建议各位老板在开户之前先详细了解各类账户的特点，以选择最符合自己需求的。
Therefore, it is recommended that you should know the characteristics of various accounts in detail before opening one, so as to choose the one that best meets your needs.
离岸账户
Offshore Account（OSA）
OSA账户体系实行与境内严格分离的管理模式，其资金应来源于境外，遵照自求平衡的原则“外来外用”。
The OSA account system implements a strict separation management. This means funds sourced from overseas can only be used for foreign businesses.
OSA账户的开户币种仅限可自由兑换的货币，未开放人民币，因此OSA不能办理结售汇业务。
OSA accounts cannot provide RMB settlements and sales transactions.
OSA可办理存款、贷款、结算、融资等多种业务类型，且多参照国际惯例，利率也可根据市场化原则自主定价。
OSA may handle various types of businesses, such as deposits, loans, settlements, financing. Additionally, interest rates can be priced independently according to marketization principles.
OSA账户无需缴纳存款准备金和利息所得税。
An OSA is not subject to deposit reserve and interest income tax.
非居民法人或非居民个人都可开立OSA账户。
Both non-resident legal persons and non-resident individuals can open an OSA account.
境外机构境内账户
Non-resident Account（NRA）
在经历了亚洲金融危机以及由美国次贷危机引发的环球金融危机后，中国也顺势开始试点人民币国际化。
NRA账户内资金纳入银行经营头寸统一运用，按规定缴存存款准备金，但需要在外汇局核定的外债指标范围内。另外，NRA存款不占用境内银行的全口径额度。
The funds in the NRA are uniformly used in the bank’s operating positions, and the deposit reserve is paid according to the regulations. However, it needs to be within the scope of the foreign debt indicators as approved by the foreign exchange bureau. Besides, deposits on NRA no longer occupy the full-scale quota on domestic banks.
对开户的非居民企业来讲，NRA账户资金性质视同在境外，与境外账户之间的划转可凭指令直接办理。
Non-resident enterprises that open accounts the nature of the funds in the NRA account is being treated as being abroad. In this case, the transfer between them and overseas accounts will be handled directly by order.
NRA账户资金与境内账户的往来视同跨境，境内的收款或者划款企业需要具备相应的跨境交易背景，并向银行提供真实性证明材料，再进行国际收支申报。
The exchange of funds between the NRA account and the domestic account is regarded as cross-border. The domestic collection or transfer enterprise needs to have the corresponding cross border transaction permit and provide the bank with authenticity proof materials. Of course, they must also report the international balance of payments.
未经批准的外币NRA账户不得结汇。
Exchange settlement is not allowed without approval.
资金性质视同在境外，和境外账户的划转可凭指令办理，但不得从境外同户名账户中收款。
The nature of the funds is deemed to be overseas, and the transfer to and from an overseas account can be handled by order, but it is not allowed to receive money from an overseas account with the same account name.
账户内的资金可购汇汇出。
Funds in the account can be remitted by purchasing foreign exchange.
未经批准不得取现，境外机构人民币银行结算账户资金余额暂不纳入现行外债管理。
Cash withdrawal is not allowed without approval, and the balance of funds in RMB NRA accounts is excluded from the current foreign debt management.
境外机构自由贸易帐户
Free-Trade Non-Resident Account（FTN）
分账核算，资金应来源于区内或境外。
Funds should come from the free trade zone or overseas.
本外币合一的可兑换账户，大部分情况下账户内的币种可自由转换。
A FTN account allows both RMB and foreign currency transactions.
适用离岸汇率，利率市场化。
A FTN account is subject to offshore exchange rates and market-based interest rates.
FTN账户与境内账户的划转只能用人民币进行。
The transfer between FTN account and domestic account can only be done in RMB.
FTN账户中的资金性质视同境外，与境内的往来按跨境交易管理。
The nature of the funds in a FTN account is regarded as overseas, and the transactions with China are managed as cross-border transactions.
