国民经济核算Chapter08Therestoftheworldacco
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Goods FOB, Services Actual prices agreed upon, Primary incomes Current price on the market, Transfers Values assigned by the donor,
Chapter 8 The rest of the world account(external transactions account) Section 1 The basic concepts of external transactions account
Chapter 8 The rest of the world account(external transactions account) Section 1 The basic concepts of external transactions account
二、General accounting rules of the external transactions account
二、General accounting rules of the external transactions account
⒈Valuation估价原那么 Current prices on markets are the basis of valuation in the rest of the world account for both transactions in (flows of) goods and services, in income distribution and redistribution, and in financial assets and liabilities, and for stocks of assets and liabilities.
Transfers: at the moment at which the underlying transactions or
Chapter 8 The rest of the world account(external transactions account) Section 1 The basic concepts of external transactions account
3. Conversion and the unit of account本外币换算 Multiple official exchange rates官方多重汇率
Under an official multiple exchange rate regime, i.e., when two or more exchange rates are applicable to different categories of transactions, favoring some and discouraging others, those rates incorporate elements similar to those of taxes or subsidies. So a “unitary rate单一汇率〞, is calculated as a weighted average of all official rates, and is used for the conversion.
Chapter 8 The rest of the world account (external transactions account)
对外交易核算和国外账户
• Section 1 The basic concepts of external • transactions account • 第一节 对外交易核算的根本问题
二、General accounting rules of the external transactions account
3. Conversion and the unit of account本外币换算
In concordance with the principles of time of recording and of valuation both in the System and in the Balance of Payments Manual, the appropriate exchange rate to be used for conversion from a transactions currency into a unit of account is the market rate prevailing on the transaction date, or if that is not available, the average rate for the shortest period applicable. The midpoint between buying and selling rates should be used so that any service charge - the spread between the midpoint and those rates - is excluded.
⒉ The external transaction
The external transaction is the transactions that occur between resident and non-resident.
Chapter 8 The rest of the world account(external transactions account) Section 1 The basic concepts of external transactions account
一、The rest of the world & the external transaction
⒈ The rest of the world
In order for the System to be closed, a segment must be provided to capture those flows that occur between resident and non-resident. That segment, is the aggregate of all non-resident institutional units , is known in the System as "the rest of the world".
Goods: at point of crossing the frontiers of the countries ,
Services: the time at which it is rendered (delivered or received),
Primary incomes: accrual basis,
items 1. Current account A. Goods and services
a. Goods b. Services B. Income C. Current transfers 2. Capital and financial account A. Capital account B. Financial account
移对外账户 Ⅴ.Ⅲ 对外积累账户
Ⅴ.Ⅲ.1 资本账户 Ⅴ.Ⅲ.2 金融账户 Ⅴ.Ⅲ.3.1 资产物量其
他变化源自文库户
Chapter 8 The rest of the world account(external transactions account) Section 3 The Balance of Payments Manual
中国国际收支平衡表
Credit Debit
Chapter 8 The rest of the world account(external transactions account) Section 3 The Balance of Payments Manual
Chapter 8 The rest of the world account(external transactions account) Section 3 The Balance of Payments Manual
一、 Balance of payments:
standard components and additional details
二、General accounting rules of the external transactions account
⒉Time of recording记录时间原那么
The general principle governing the time of recording transactions in the System (including the rest of the world) is that of accrual accounting, i.e., the time when economic value is created, transformed, exchanged, transferred, or extinguished.
The balance of payments accounts and related data on the international investment position are closely linked to the overall SNA. This linkage is reinforced by the fact that, in most countries, data on the balance of payments and international investment position are compiled first, and subsequently incorporated in relevant external account components of the rest of the world account of the System. There is virtually complete concordance between the SNA and the Balance of Payments Manual with respect to such issues as the delineation of resident units, valuation of transactions and of the stock of external assets and liabilities, time of recording of transactions, conversion procedures.
• Section 2 The rest of the world account • 第二节 对外交易核算内容和国外账户
• Section 3 The Balance of Payments Manual • 第三节 国际收支平衡表
Chapter 8 The rest of the world account(external transactions account) Section 1 The basic concepts of external transactions account
Chapter 8 The rest of the world account(external transactions account) Section 2 The rest of the world account
国外账户体系 V国外账户(对外交易账户) Ⅴ.Ⅰ 货物和效劳对外账
户 Ⅴ.Ⅱ 原始收入和经常转
Chapter 8 The rest of the world account(external transactions account) Section 1 The basic concepts of external transactions account
Chapter 8 The rest of the world account(external transactions account) Section 1 The basic concepts of external transactions account
二、General accounting rules of the external transactions account
二、General accounting rules of the external transactions account
⒈Valuation估价原那么 Current prices on markets are the basis of valuation in the rest of the world account for both transactions in (flows of) goods and services, in income distribution and redistribution, and in financial assets and liabilities, and for stocks of assets and liabilities.
Transfers: at the moment at which the underlying transactions or
Chapter 8 The rest of the world account(external transactions account) Section 1 The basic concepts of external transactions account
3. Conversion and the unit of account本外币换算 Multiple official exchange rates官方多重汇率
Under an official multiple exchange rate regime, i.e., when two or more exchange rates are applicable to different categories of transactions, favoring some and discouraging others, those rates incorporate elements similar to those of taxes or subsidies. So a “unitary rate单一汇率〞, is calculated as a weighted average of all official rates, and is used for the conversion.
Chapter 8 The rest of the world account (external transactions account)
对外交易核算和国外账户
• Section 1 The basic concepts of external • transactions account • 第一节 对外交易核算的根本问题
二、General accounting rules of the external transactions account
3. Conversion and the unit of account本外币换算
In concordance with the principles of time of recording and of valuation both in the System and in the Balance of Payments Manual, the appropriate exchange rate to be used for conversion from a transactions currency into a unit of account is the market rate prevailing on the transaction date, or if that is not available, the average rate for the shortest period applicable. The midpoint between buying and selling rates should be used so that any service charge - the spread between the midpoint and those rates - is excluded.
⒉ The external transaction
The external transaction is the transactions that occur between resident and non-resident.
Chapter 8 The rest of the world account(external transactions account) Section 1 The basic concepts of external transactions account
一、The rest of the world & the external transaction
⒈ The rest of the world
In order for the System to be closed, a segment must be provided to capture those flows that occur between resident and non-resident. That segment, is the aggregate of all non-resident institutional units , is known in the System as "the rest of the world".
Goods: at point of crossing the frontiers of the countries ,
Services: the time at which it is rendered (delivered or received),
Primary incomes: accrual basis,
items 1. Current account A. Goods and services
a. Goods b. Services B. Income C. Current transfers 2. Capital and financial account A. Capital account B. Financial account
移对外账户 Ⅴ.Ⅲ 对外积累账户
Ⅴ.Ⅲ.1 资本账户 Ⅴ.Ⅲ.2 金融账户 Ⅴ.Ⅲ.3.1 资产物量其
他变化源自文库户
Chapter 8 The rest of the world account(external transactions account) Section 3 The Balance of Payments Manual
中国国际收支平衡表
Credit Debit
Chapter 8 The rest of the world account(external transactions account) Section 3 The Balance of Payments Manual
Chapter 8 The rest of the world account(external transactions account) Section 3 The Balance of Payments Manual
一、 Balance of payments:
standard components and additional details
二、General accounting rules of the external transactions account
⒉Time of recording记录时间原那么
The general principle governing the time of recording transactions in the System (including the rest of the world) is that of accrual accounting, i.e., the time when economic value is created, transformed, exchanged, transferred, or extinguished.
The balance of payments accounts and related data on the international investment position are closely linked to the overall SNA. This linkage is reinforced by the fact that, in most countries, data on the balance of payments and international investment position are compiled first, and subsequently incorporated in relevant external account components of the rest of the world account of the System. There is virtually complete concordance between the SNA and the Balance of Payments Manual with respect to such issues as the delineation of resident units, valuation of transactions and of the stock of external assets and liabilities, time of recording of transactions, conversion procedures.
• Section 2 The rest of the world account • 第二节 对外交易核算内容和国外账户
• Section 3 The Balance of Payments Manual • 第三节 国际收支平衡表
Chapter 8 The rest of the world account(external transactions account) Section 1 The basic concepts of external transactions account
Chapter 8 The rest of the world account(external transactions account) Section 2 The rest of the world account
国外账户体系 V国外账户(对外交易账户) Ⅴ.Ⅰ 货物和效劳对外账
户 Ⅴ.Ⅱ 原始收入和经常转