国民经济核算_Chapter_04_The_use_of_income_account教材教学课件.pptVIP

Chapter 4 The use of income account Section 1 The basic theory of final consumption Section 2 The consumption account Section 3 The use of income account Chapter 4 The use of income account Section 1 The basic theory of final consumption 一、The concepts of final consumption ?1.Expenditures ;?? 2.acquisitions ; 3.uses. Chapter 4 The use of income account Section 1 The basic theory of final consumption 一、The concepts of final consumption ?1.Expenditures Expenditures are defined as the values of the amounts that buyers pay, or agree to pay, to sellers in exchange for goods or services that sellers provide to them or to other institutional units designated by the buyers.??In the System, expenditures are attributed to the units which ultimately bear the costs as distinct from the units that may make payments to the sellers. Imputed expenditures： When institutional units retain goods or services produced by themselves for their own consumption or gross fixed capital formation, they clearly bear the costs themselves.??They are, therefore, recorded as incurring expenditures whose values have to be imputed using the basic prices of similar goods or services sold on the market or their costs of production in the absence of suitable basic prices. Chapter 4 The use of income account Section 1 The basic theory of final consumption 一、The concepts of final consumption ?2.acquisitions Goods and services are acquired by institutional units when they become the new owners of the goods or when the delivery of services to them is completed.??The value of the goods or services acquired by an institutional unit or sector consists of the value the goods or services acquired through its expenditure plus the value of goods or services received through transfers in kind less the value of goods or services transferred to other units.?? Chapter 4 The use of income account Section 1 The basic theory of final consumption 一、The concepts of final c