对外交易核算和国外账户.ppt

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 对外交易核算的基本问题 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 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. 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 二、General accounting rules of the external transactions account ⒈Valuation估价原则 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. Goods FOB, Services Actual prices agreed upon, Primary incomes Current price on the market, Transfers Values assigned by the donor, Financial items prices at which the assets are acquired or disposed of , Stocks of assets and liabilities Current market values . 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 ⒉Time of recording记录时间原则 The general principle governing the time of recording transactions in the System (including the rest of the world)