国际财务管理 2 Chapter International Flow of Funds.pdf 32页

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国际财务管理 2 Chapter International Flow of Funds.pdf

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    International Corporate Finance 广东工业大学管理学院 Chapter Chapter 2 International Flow of Funds 广东工业大学管理学院 学习目标 To explain the key components of the balance of payments (国际收支平衡表); To explain how the international flow of funds is influenced by economic factors and other factors. 广东工业大学管理学院 1. Balance of Payments Definition: Summary of transactions between domestic and foreign residents for a specific country over a specified period of time. 广东工业大学管理学院 1. Balance of Payments Components of the Balance of Payments Statement: a. 经常项目(Current Account ): summary of flow of funds due to purchases of goods or services or the provision of income on financial assets. b. 资本项目(Capital Account ): summary of flow of funds resulting from the sale of assets between one specified country and all other countries over a specified period of time. 广东工业大学管理学院 Tips: 如果引起资金流出本国,比如说商品或者服务的进 口以及向外国居民支付工资,则计入借方;反之计 入贷方 Outdebit (借) Incredit (贷) Balance (余额)=credit-debit 广东工业大学管理学院 1.1 Current Account  1.Payments for merchandise and services Merchandise exports and imports represent tangible products that are transported between countries. Service exports and imports represent tourism and other services. The difference between total exports and imports is referred to as the balance of trade. 2.Factor income payments Represents income (interest and dividend payments) received by investors on foreign investments in financial assets (securities). 3.Transfer payments

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