国民经济核算_Chapter_05_The_capital_account教材教学课件.pptVIP

Chapter 5 The capital account 资本形成核算及账户 Section 1 The basic concepts of capital formation 第一节 资本形成的基本概念 Section 2 The capital formation 第二节 资本形成 Section 3 The capital account 第三节 资本账户 Section 4 Goods and services account 第四节 货物与服务账户 Chapter 5 The capital account 资本形成核算及账户Section 1 The basic concepts of capital formation资本形成的基本概念 一、Non-financial assets The assets in the System are economic assets.?? The assets consists of financial assets and non-financial assets. Two different categories of non-financial assets need to be distinguished from each other: produced and non-produced assets. Produced assets Produced assets are defined as non-financial assets that have come into existence as outputs from processes of production. There are three main types of produced assets: fixed assets, inventories and valuables.? Chapter 5 The capital account 资本形成核算及账户Section 1 The basic concepts of capital formation资本形成的基本概念 Non-produced assets Non-produced assets are defined as non-financial assets that have come into existence in ways other than through processes of production. Non-produced assets consist of assets that are needed for production but have not themselves been produced.?? They include naturally occurring assets such as land and certain uncultivated forests and deposits of minerals.?? They also include certain intangible assets such as patented专利权 entities. Chapter 5 The capital account 资本形成核算及账户Section 1 The basic concepts of capital formation资本形成的基本概念 二、The asset boundary First, Only those naturally occurring assets over which ownership rights have been established and are effectively enforced can therefore qualify as economic assets. ?Secondly, those assets are commercially exploitable可开发的in the foreseeable future. Chapter 5 The capital account 资本形成核算及账户Section 1 The basic concepts of capital formation资本形成的基本概念 三、The acquisitions and disposals of assets Acquisitions of assets Acquisitions of assets is that any assets ar