国民经济核算 Chapter 06 The financial account.pptVIP

Chapter 6 The financial account 金融交易核算及账户 Section 1 The financial transactions 第一节 金融交易 Section 2 The financial account 第二节 金融账户 Section 3 The flow of funds accounts 第三节 资金流量核算 Chapter 6 The financial account 金融交易核算及账户 Section 1 The financial transactions金融交易 一、The concept and Classification of financial transactions 金融交易的概念和分类 ⒈ The concept of financial transactions金融交易的概念 Financial transactions between institutional units and between institutional units and the rest of the world cover all transactions involving change of ownership of financial assets, including the creation and liquidation of financial claims.?? Identifying financial transactions requires: (a)??Distinguishing financial assets from non-financial assets;?? (b)??Distinguishing financial transactions from other changes that affect the existence, volume, and value of financial assets; (c)??Distinguishing transactions in financial assets from financial operations involving contingent assets或有资产. Chapter 6 The financial account 金融交易核算及账户 Section 1 The financial transactions金融交易 一、The concept and Classification of financial transactions金融交易的概念和分类 ⒉ The Classification of financial transactions金融交易分类 F.1??Monetary gold and special drawing rights (SDRs) 货币黄金和特别提款权 F.2??Currency and deposits通货和存款 F.3??Securities other than shares股票以外的证券 F.4??Loans贷款 F.5??Shares and other equity股票和其他权益 F.6??Insurance technical reserves保险专门准备金 F.7??Financial derivatives金融衍生物 F.8??Other accounts receivable/payable.其他应收与应付账款 Chapter 6 The financial account 金融交易核算及账户 Section 1 The financial transactions金融交易 二、Accounting rules for financial transactions 金融交易核算规则 ⒈Valuation估价原则 Transactions in financial assets are recorded at the prices at which the assets are acquired or disposed of. These prices should exclude service charges, fees, commissions, and similar payments for services. When a security is issued at a discount, the proceeds to the issuer at the time of sale, and not the face value, are recorded in the