SQL> select * from nls_database_parameters t where t.parameter='NLS_CHARACTERSET'
SQL> export NLS_LANG=AMERICAN_AMERICA.AL32UTF8
SQL> exp 'DBAC01/DBAC01' BUFFER=64000 tables=t_ac_account_entry_temp file='/home/oracle/dataexp/t_ac_account_entry_temp.dmp' log='/home/oracle/dataexp/t_ac_account_entry_temp.log'
imp DBUC01/DBUC01 full=y file=/home/oracle/dataexp/t_ac_account_entry_temp.dmp ignore=y
SQL> export NLS_LANG=AMERICAN_AMERICA.AL32UTF8
SQL> exp 'DBAC01/DBAC01' BUFFER=64000 tables=t_ac_account_entry_temp file='/home/oracle/dataexp/t_ac_account_entry_temp.dmp' log='/home/oracle/dataexp/t_ac_account_entry_temp.log'
imp DBUC01/DBUC01 full=y file=/home/oracle/dataexp/t_ac_account_entry_temp.dmp ignore=y