国才PPT文档资料.pptVIP

INTERNATIONAL FINANCIAL MANAGEMENT;Chapter Three Outline;Balance of Payments Accounting;Balance of Payments Example;The balance of payments accounts are those that record all transactions between the residents of a country and residents of all foreign nations. They are composed of the following: The Current Account（经常账户） The Capital Account（资本账户） The Official Reserves Account（官方储备账户） Statistical Discrepancy [diskrep?nsi]（统计误差）;The Current Account;经常账户下设四个细目：商品贸易、服务、生产要素收入、单方面转移。 商品贸易（merchandise [?m?:t??ndaiz] trade）代表有形商品的进出口。 服务（services，invisible trade），包括专利和知识产权、保险、法律服务、咨询服务、工程维护、运输、旅行等方面的