国际金融
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decrease in official reserve assets 储备资产的减少
Chapter1 balance of payment
2.2.1 Double-entry Bookkeeping
Debit 借方项目（用“-”号表示,反映外汇流出）
imports of merchandise and service货物和服务的进口 outflow of income收益支出
2.Balance-of-Payment Account
2.1 the definition of BOP Account 2.2 the structure of BOP Account 2.3 the authorized principle of BOP Account 2.4 key balances of BOP Account 2.5 how to analyze BOP Account ? 2.6 the international investment position
国际收支是一国居民在一定时期内与 外国居民之间经济交易的系统记录。
Chapter1 balance of payment
1.3 Understanding The Definition
1、BOP is a flow not a stock.
国际收支是一个流量概念，而非存量概念。
从国际收支平衡表的性质可见。
Chapter1 balance of payment
关于居民概念的实际应用
Chapter1 balance of payment
2.Balance-of-Payment Account
2.1 the definition of BOP Account
国际收支平衡表（Balance of Payment Statement/Account）是指按照一定的编制原 则和格式，对一个国家一定时期内的国际经 济交易进行分类、汇总，以反映和说明该国 国际收支状况的统计报表。
outflow of unilateral transfers单向转移支出
decrease in a nation’s financial liabilities to foreign residents金融负债的减少
increase in financial assets金融资产的增加
increase in official reserve assets储备资产的增加
There are many international transactions, such as export and import of merchandise trade or service trade (e.g. tourism, communication, architecture, insurance, finance, ect.) ; exchange of financial assets like bonds, loans, deposits, stocks; government’s borrowing and lending; overseas investment like building a factory abroad…… Nearly all international transactions involve the exchange of money (or some other financial assent). The bridge that links all the international economics is the Balance of Payment.
第三阶段：国际收支指全部国际经济交易。 国际收支是指一国在一定时期内全部对外经济往来的货币 记录（未涉及货币收支的往来折算成货币加以记录）。
Chapter1 balance of payment
3、 BOP is a record between residents and non-residents.
Chapter1 balance of payment
the definition of BOP
---《国际收支手册》（第5版）IMF
The balance of payment is a statistical statement for a given period showing
(a) transaction in goods, service, and income between an economy and the rest of the world, (b) changes of ownership and other changes in that economy's monetary gold, special drawing rights (SDRs), and claims on and liabilities to the rest of the world, and (c) unrequited transfers and counterpart entries that are need to balance, in the accounting sense, any entries for the foregoing transactions and changes which are not mutually offsetting.
inflow of unilateral transfers 单向转移收入
increase in a nation’s financial liabilities to foreign residents 金融负债的增加
decrease in financial assets 金融资产的减少
Chapter1 balance of payment
Leabharlann Baidu
2、BOP is on the base of all economic transactions
发展历程： 贸易收支 —— 外汇收支 —— 一切经济交易引起的货币收支。 第一阶段：指贸易收支差额。 第二阶段：指外汇收支（仍主要局限于贸易收支）。 此阶段国际收支是指：一个国家在一定时期内，同其他国 家为清算到期的债权、债务所发生的外汇收支的总和。
Chapter1 balance of payment
2.2 the authorized principle of BOP Account 2.2.1 Double-entry Bookkeeping
Any exchange automatically enters the balance-of-payments accounts twice: as a credit (+) and as a debit (-) of the same value. This is just an international application of the fundamental accounting principle of double-entry bookkeeping. A credit (+) is a flow for which the country is paid. A debit (-) is a flow for which the country must pay.
Chapter1 balance of payment
2.2 the authorized principle of BOP Account
2.2.2 记录时间
以所有权变更为原则，我国对进出口货物以其通过海 关边境时间记录。
2.2.3 计价货币和汇率
单一货币计价 成交时汇率折算
2.2.4 定值
在可以得到市场价格的情况下，按市场价格对交易定 值，债务工具大多按面值定值。 货物出口、进口按离岸价格（FOB）定值。（以前： 出口－FOB，进口－CIF）
Chapter1 balance of payment
Unit 1 Balance of Payment and Balance-of-Payment Account
1.Brief Introduction of Balance of Payment
1.1 why to learn BOP ? 1.2 the definition of BOP 1.3 the meaning of BOP 1.4 the evolvement of BOP
include:
Goods Services Income Current Transfer
Chapter1 balance of payment
Financial Account: (KA) Capital Account Financial Account
Chapter1 balance of payment
2.2.1 Double-entry Bookkeeping
Credit 贷方项目（用“+”号表示,反映外汇流入）
exports of merchandise and service 货物和服务的出口 inflow of income 收益收入
Chapter1 balance of payment
2.3
Main
Accounts:
Current Account (CA)
The current account measures transactions associated with trade in goods and services, income from abroad and also transfers and gifts. Remember the current account is more than simply the balance of trade, which is a narrower concept。
Chapter1 balance of payment
1.1
Background:
why to learn BOP ?
It’s a unavoidable trend that countries or regions are communicating with each other closely.
Chapter1 balance of payment
International Transactions
Goods & services
A
B
Payment
Chapter1 balance of payment
1.2 the definition of BOP
Balance of Payment is the set of accounts recording all flows of value between residents of one country and the rest of the world during a given time period.
Chapter1 balance of payment
Chapter1 Balance of Payment
Unit1 Balance of Payment and Balance-ofPayment Account Unit2 Balance of Payment’s Disequilibrium and Adjustment
domestic
居民的概念:在本地居住一年以上的政府、个人、企业和事 业单位。 公民(citizen)与居民(resident)并不是同一个概念。 公民是一个法律概念；而居民则以居住地为标准，包括个人， 政府，非盈利团体和企业四类。即使外国公民，只要他在本国 长时期（一年以上〕从事生产，消费行为，也属于本国居民。 IMF， 世界银行(WB)是任何国家的非居民。 移民(immigrant)属于其工作所在国家的居民；逗留时期 在一年以上的留学生(oversea stds) 、旅游者(tourists)也属 所在国的居民。 外交使节(envoy) ，驻外军事人员是派出国的居民。
Chapter1 balance of payment
2.2.1 Double-entry Bookkeeping
Debit 借方项目（用“-”号表示,反映外汇流出）
imports of merchandise and service货物和服务的进口 outflow of income收益支出
2.Balance-of-Payment Account
2.1 the definition of BOP Account 2.2 the structure of BOP Account 2.3 the authorized principle of BOP Account 2.4 key balances of BOP Account 2.5 how to analyze BOP Account ? 2.6 the international investment position
国际收支是一国居民在一定时期内与 外国居民之间经济交易的系统记录。
Chapter1 balance of payment
1.3 Understanding The Definition
1、BOP is a flow not a stock.
国际收支是一个流量概念，而非存量概念。
从国际收支平衡表的性质可见。
Chapter1 balance of payment
关于居民概念的实际应用
Chapter1 balance of payment
2.Balance-of-Payment Account
2.1 the definition of BOP Account
国际收支平衡表（Balance of Payment Statement/Account）是指按照一定的编制原 则和格式，对一个国家一定时期内的国际经 济交易进行分类、汇总，以反映和说明该国 国际收支状况的统计报表。
outflow of unilateral transfers单向转移支出
decrease in a nation’s financial liabilities to foreign residents金融负债的减少
increase in financial assets金融资产的增加
increase in official reserve assets储备资产的增加
There are many international transactions, such as export and import of merchandise trade or service trade (e.g. tourism, communication, architecture, insurance, finance, ect.) ; exchange of financial assets like bonds, loans, deposits, stocks; government’s borrowing and lending; overseas investment like building a factory abroad…… Nearly all international transactions involve the exchange of money (or some other financial assent). The bridge that links all the international economics is the Balance of Payment.
第三阶段：国际收支指全部国际经济交易。 国际收支是指一国在一定时期内全部对外经济往来的货币 记录（未涉及货币收支的往来折算成货币加以记录）。
Chapter1 balance of payment
3、 BOP is a record between residents and non-residents.
Chapter1 balance of payment
the definition of BOP
---《国际收支手册》（第5版）IMF
The balance of payment is a statistical statement for a given period showing
(a) transaction in goods, service, and income between an economy and the rest of the world, (b) changes of ownership and other changes in that economy's monetary gold, special drawing rights (SDRs), and claims on and liabilities to the rest of the world, and (c) unrequited transfers and counterpart entries that are need to balance, in the accounting sense, any entries for the foregoing transactions and changes which are not mutually offsetting.
inflow of unilateral transfers 单向转移收入
increase in a nation’s financial liabilities to foreign residents 金融负债的增加
decrease in financial assets 金融资产的减少
Chapter1 balance of payment
Leabharlann Baidu
2、BOP is on the base of all economic transactions
发展历程： 贸易收支 —— 外汇收支 —— 一切经济交易引起的货币收支。 第一阶段：指贸易收支差额。 第二阶段：指外汇收支（仍主要局限于贸易收支）。 此阶段国际收支是指：一个国家在一定时期内，同其他国 家为清算到期的债权、债务所发生的外汇收支的总和。
Chapter1 balance of payment
2.2 the authorized principle of BOP Account 2.2.1 Double-entry Bookkeeping
Any exchange automatically enters the balance-of-payments accounts twice: as a credit (+) and as a debit (-) of the same value. This is just an international application of the fundamental accounting principle of double-entry bookkeeping. A credit (+) is a flow for which the country is paid. A debit (-) is a flow for which the country must pay.
Chapter1 balance of payment
2.2 the authorized principle of BOP Account
2.2.2 记录时间
以所有权变更为原则，我国对进出口货物以其通过海 关边境时间记录。
2.2.3 计价货币和汇率
单一货币计价 成交时汇率折算
2.2.4 定值
在可以得到市场价格的情况下，按市场价格对交易定 值，债务工具大多按面值定值。 货物出口、进口按离岸价格（FOB）定值。（以前： 出口－FOB，进口－CIF）
Chapter1 balance of payment
Unit 1 Balance of Payment and Balance-of-Payment Account
1.Brief Introduction of Balance of Payment
1.1 why to learn BOP ? 1.2 the definition of BOP 1.3 the meaning of BOP 1.4 the evolvement of BOP
include:
Goods Services Income Current Transfer
Chapter1 balance of payment
Financial Account: (KA) Capital Account Financial Account
Chapter1 balance of payment
2.2.1 Double-entry Bookkeeping
Credit 贷方项目（用“+”号表示,反映外汇流入）
exports of merchandise and service 货物和服务的出口 inflow of income 收益收入
Chapter1 balance of payment
2.3
Main
Accounts:
Current Account (CA)
The current account measures transactions associated with trade in goods and services, income from abroad and also transfers and gifts. Remember the current account is more than simply the balance of trade, which is a narrower concept。
Chapter1 balance of payment
1.1
Background:
why to learn BOP ?
It’s a unavoidable trend that countries or regions are communicating with each other closely.
Chapter1 balance of payment
International Transactions
Goods & services
A
B
Payment
Chapter1 balance of payment
1.2 the definition of BOP
Balance of Payment is the set of accounts recording all flows of value between residents of one country and the rest of the world during a given time period.
Chapter1 balance of payment
Chapter1 Balance of Payment
Unit1 Balance of Payment and Balance-ofPayment Account Unit2 Balance of Payment’s Disequilibrium and Adjustment
domestic
居民的概念:在本地居住一年以上的政府、个人、企业和事 业单位。 公民(citizen)与居民(resident)并不是同一个概念。 公民是一个法律概念；而居民则以居住地为标准，包括个人， 政府，非盈利团体和企业四类。即使外国公民，只要他在本国 长时期（一年以上〕从事生产，消费行为，也属于本国居民。 IMF， 世界银行(WB)是任何国家的非居民。 移民(immigrant)属于其工作所在国家的居民；逗留时期 在一年以上的留学生(oversea stds) 、旅游者(tourists)也属 所在国的居民。 外交使节(envoy) ，驻外军事人员是派出国的居民。