对外交易核算和国外账户

Chapter8Therestoftheworldaccount(externaltransactionsaccount)对外交易核算和国外账户•Section1Thebasicconceptsofexternaltransactionsaccount•第一节对外交易核算的基本问题•Section2Therestoftheworldaccount•第二节对外交易核算内容和国外账户•Section3TheBalanceofPaymentsManual•第三节国际收支平衡表Chapter8Therestoftheworldaccount(externaltransactionsaccount)Section1Thebasicconceptsofexternaltransactionsaccount一、Therestoftheworld&theexternaltransaction⒈TherestoftheworldInorderfortheSystemtobeclosed,asegmentmustbeprovidedtocapturethoseflowsthatoccurbetweenresidentandnon-resident.Thatsegment,istheaggregateofallnon-residentinstitutionalunits,isknownintheSystemastherestoftheworld.⒉TheexternaltransactionTheexternaltransactionisthetransactionsthatoccurbetweenresidentandnon-resident.Chapter8Therestoftheworldaccount(externaltransactionsaccount)Section1Thebasicconceptsofexternaltransactionsaccount二、Generalaccountingrulesoftheexternaltransactionsaccount⒈Valuation估价原则Currentpricesonmarketsarethebasisofvaluationintherestoftheworldaccountforbothtransactionsin(flowsof)goodsandservices,inincomedistributionandredistribution,andinfinancialassetsandliabilities,andforstocksofassetsandliabilities.GoodsFOB,ServicesActualpricesagreedupon,PrimaryincomesCurrentpriceonthemarket,TransfersValuesassignedbythedonor,Financialitemspricesatwhichtheassetsareacquiredordisposedof,StocksofassetsandliabilitiesCurrentmarketvalues.Chapter8Therestoftheworldaccount(externaltransactionsaccount)Section1Thebasicconceptsofexternaltransactionsaccount二、Generalaccountingrulesoftheexternaltransactionsaccount⒉Timeofrecording记录时间原则ThegeneralprinciplegoverningthetimeofrecordingtransactionsintheSystem(includingtherestoftheworld)isthatofaccrualaccounting,i.e.,thetimewheneconomicvalueiscreated,transformed,exchanged,transferred,orextinguished.Goods:atpointofcrossingthefrontiersofthecountries,Services:thetimeatwhichitisrendered(deliveredorreceived),Primaryincomes:accrualbasis,Transfers:atthemomentatwhichtheunderlyingtransactionsorotherflowsoccurwhichgiverisetotheliabilitytopay.Financialtransactions:whenboththeCreditor&Debtorentertheclaimandliability,respectively,ontheirbooks.Chapter8Therestoftheworldaccount(externaltransactionsaccount)Section1Thebasicconceptsofexternaltransactionsaccount二、Generalaccountingrulesoftheexternaltransactionsaccount3.Conversionandtheunitofaccount本外币换算InconcordancewiththeprinciplesoftimeofrecordingandofvaluationbothintheSystemandintheBalanceofPaymentsManual,theappropriateexchangeratetobeusedforconversionfromatransactionscurrencyintoaunitofaccountisthemarketrateprevailingonthetransactiondate,orifthatisnotavailable,theaverageratefortheshortestperiodapplicable.Themidpointbetweenbuyingandsellingratesshouldbeusedsothatanyservicecharge-thespreadbetweenthemidpointandthoserates-isexcluded.Chapter8Therestoftheworldaccount(externaltransactionsaccount)Section1Thebasicconceptsofexternaltransactionsaccount二、Generalaccountingrulesoftheexternaltransactionsaccount3.Conversionandtheunitofaccount本外币换算Multipleofficialexchangerates官方多重汇率Underanofficialmultipleexchangerateregime,i.e.,whentwoormoreexchangeratesareapplicabletodifferentcategoriesoftransactions,favoringsomeanddiscouragingothers,thoseratesincorporateelementssimilartothoseoftaxesorsubsidies.Soa“unitaryrate单一汇率”,iscalculatedasaweightedaverageofallofficialrates,andisusedfortheconversion.Blackorparallelmarketrates黑市汇率或平行市场汇率Chapter8Therestoftheworldaccount(externaltransactionsaccount)Section2Therestoftheworldaccount国外账户体系V国外账户(对外交易账户)Ⅴ.Ⅰ货物和服务对外账户Ⅴ.Ⅱ原始收入和经常转移对外账户Ⅴ.Ⅲ对外积累账户Ⅴ.Ⅲ.1资本账户Ⅴ.Ⅲ.2金融账户Ⅴ.Ⅲ.3.1资产物量其他变化账户Ⅴ.Ⅲ.3.2重估价账户Ⅴ.Ⅳ对外资产和负债账户Ⅴ.Ⅳ.1期初资产负债表Ⅴ.Ⅳ.2资产负债变化表Ⅴ.Ⅳ.3期末资产负债表Chapter8Therestoftheworldaccount(externaltransactionsaccount)Section3TheBalanceofPaymentsManualThebalanceofpaymentsaccountsandrelateddataontheinternationalinvestmentpositionarecloselylinkedtotheoverallSNA.Thislinkageisreinforcedbythefactthat,inmostcountries,dataonthebalanceofpaymentsandinternationalinvestmentpositionarecompiledfirst,andsubsequentlyincorporatedinrelevantexternalaccountcomponentsoftherestoftheworldaccountoftheSystem.ThereisvirtuallycompleteconcordancebetweentheSNAandtheBalanceofPaymentsManualwithrespecttosuchissuesasthedelineationofresidentunits,valuationoftransactionsandofthestockofexternalassetsandliabilities,timeofrecordingoftransactions,conversionprocedures.Chapter8Therestoftheworldaccount(externaltransactionsaccount)Section3TheBalanceofPaymentsManual一、Balanceofpayments:standardcomponentsandadditionaldetails中国国际收支平衡表itemsCreditDebit1.CurrentaccountA.Goodsandservicesa.Goodsb.ServicesB.IncomeC.Currenttransfers2.CapitalandfinancialaccountA.CapitalaccountB.FinancialaccountChapter8Therestoftheworldaccount(externaltransactionsaccount)Section3TheBalanceofPaymentsManual二、Selectedsupplementaryinformation1.Liabilitiesconstitutingforeignauthorities'reserves由国家当局的储备构成的负债2.Exceptionalfinancingtransactions特殊融资业务3.Othertransactions其他交易4.Servicessub-items服务项目细项Chapter8Therestoftheworldaccount(externaltransactionsaccount)Section3TheBalanceofPaymentsManual三、Internationalinvestmentposition:standardcompo