對(duì)外交易核算和國(guó)外賬戶

Chapter8Therestoftheworldaccount

(externaltransactionsaccount)

對(duì)外買賣核算和國(guó)外賬戶Section1Thebasicconceptsofexternaltransactionsaccount第一節(jié)對(duì)外買賣核算的根本問題Section2Therestoftheworldaccount第二節(jié)對(duì)外買賣核算內(nèi)容和國(guó)外賬戶Section3TheBalanceofPaymentsManual第三節(jié)國(guó)際收支平衡表Chapter8Therestoftheworldaccount(externaltransactionsaccount)

Section1Thebasicconceptsofexternaltransactionsaccount一、Therestoftheworld&theexternaltransaction⒈TherestoftheworldInorderfortheSystemtobeclosed,asegmentmustbeprovidedtocapturethoseflowsthatoccurbetweenresidentandnon-resident.

Thatsegment,istheaggregateofallnon-residentinstitutionalunits,isknownintheSystemas"therestoftheworld".⒉TheexternaltransactionTheexternaltransactionisthetransactionsthatoccurbetweenresidentandnon-resident.Chapter8Therestoftheworldaccount(externaltransactionsaccount)

Section1Thebasicconceptsofexternaltransactionsaccount二、Generalaccountingrulesoftheexternaltransactionsaccount⒈Valuation估價(jià)原那么Currentpricesonmarketsarethebasisofvaluationintherestoftheworldaccountforbothtransactionsin(flowsof)goodsandservices,inincomedistributionandredistribution,andinfinancialassetsandliabilities,andforstocksofassetsandliabilities.GoodsFOB,ServicesActualpricesagreedupon,PrimaryincomesCurrentpriceonthemarket,TransfersValuesassignedbythedonor,Financialitemspricesatwhichtheassetsareacquiredordisposedof,StocksofassetsandliabilitiesCurrentmarketvalues.Chapter8Therestoftheworldaccount(externaltransactionsaccount)

Section1Thebasicconceptsofexternaltransactionsaccount二、Generalaccountingrulesoftheexternaltransactionsaccount⒉Timeofrecording記錄時(shí)間原那么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本外幣換算InconcordancewiththeprinciplesoftimeofrecordingandofvaluationbothintheSystemandintheBalanceofPaymentsManual,theappropriateexchangeratetobeusedforconversionfromatransactionscurrencyintoaunitofaccountisthemarketrateprevailingonthetransactiondate,orifthatisnotavailable,theaverageratefortheshortestperiodapplicable.

Themidpointbetweenbuyingandsellingratesshouldbeusedsothatanyservicecharge

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thespreadbetweenthemidpointandthoserates

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isexcluded.Chapter8Therestoftheworldaccount(externaltransactionsaccount)

Section1Thebasicconceptsofexternaltransactionsaccount二、Generalaccountingrulesoftheexternaltransactionsaccount3.Conversionandtheunitofaccount本外幣換算Multipleofficialexchangerates官方多重匯率Underanofficialmultipleexchangerateregime,i.e.,whentwoormoreexchangeratesareapplicabletodifferentcategoriesoftransactions,favoringsomeanddiscouragingothers,thoseratesincorporateelementssimilartothoseoftaxesorsubsidies.

Soa“unitaryrate單一匯率〞,iscalculatedasaweightedaverageofallofficialrates,andisusedfortheconversion.Blackorparallelmarketrates黑市匯率或平行市場(chǎng)匯率

Chapter8Therestoftheworldaccount(externaltransactionsaccount)

Section2Therestoftheworldaccount國(guó)外賬戶體系V國(guó)外賬戶(對(duì)外買賣賬戶)Ⅴ.Ⅰ貨物和效力對(duì)外賬戶Ⅴ.Ⅱ原始收入和經(jīng)常轉(zhuǎn)移對(duì)外賬戶Ⅴ.Ⅲ對(duì)外積累賬戶Ⅴ.Ⅲ.1資本賬戶Ⅴ.Ⅲ.2金融賬戶Ⅴ.Ⅲ.3.1資產(chǎn)物量其他變化賬戶Ⅴ.Ⅲ.3.2重估價(jià)賬戶Ⅴ.Ⅳ對(duì)外資產(chǎn)和負(fù)債賬戶Ⅴ.Ⅳ.1期初資產(chǎn)負(fù)債表Ⅴ.Ⅳ.2資產(chǎn)負(fù)債變化表Ⅴ.Ⅳ.3期末資產(chǎn)負(fù)債表Chapter8Therestoftheworldaccount(externaltransactionsaccount)

Section3TheBalanceofPaymentsManual

ThebalanceofpaymentsaccountsandrelateddataontheinternationalinvestmentpositionarecloselylinkedtotheoverallSNA.

Thislinkageisreinforcedbythefactthat,inmostcountries,dataonthebalanceofpaymentsandinternationalinvestmentpositionarecompiledfirst,andsubsequentlyincorporatedinrelevantexternalaccountcomponentsoftherestoftheworldaccountoftheSystem.ThereisvirtuallycompleteconcordancebetweentheSNAandtheBalanceofPaymentsManualwithrespecttosuchissuesasthedelineationofresidentunits,valuationoftransactionsandofthestockofexternalassetsandliabilities,timeofrecordingoftransactions,conversionprocedures.Chapter8Therestoftheworldaccount(externaltransactionsaccount)

Section3TheBalanceofPaymentsManual

一、Balanceofpayments:standardcomponentsandadditionaldetails中國(guó)國(guó)際收支平衡表itemsCreditDebit1.CurrentaccountA.Goodsandservicesa.Goodsb.ServicesB.IncomeC.Currenttransfers2.CapitalandfinancialaccountA.CapitalaccountB.FinancialaccountChapter8Therestoftheworldaccount(externaltransactionsaccount)

Section3TheBalanceofPaymentsManual

二、Selectedsupplementaryinformation1.Liabilitiesconstitutingforeignauthorities'reserves由國(guó)家當(dāng)局的儲(chǔ)備構(gòu)成的負(fù)債2.Exceptionalfinancingtransactions特殊融資業(yè)務(wù)3.Othertransactions其他交易4.Servicessub-items服務(wù)項(xiàng)目細(xì)項(xiàng)Chapter8Therestoftheworldaccount(externaltransactionsaccount)

Section3TheBalanceofPaymentsManual

三、Internationalinvestmentposition:standardcomponentsandadditionaldetails中國(guó)國(guó)際投資頭寸表itemsPositionAtbeginningofyearChangesinpositiondueto:PositionatendofyearTrans-actionsPricechanges*a*bExchangeratechanges*a*bOtheradjust-mentsA.Assets1.Directinvestmentabroad2.Portfolioinvestment3.Otherinvestment4.ReserveassetsB.Liabilities1Directinvestmentinreportingeconomy2Portfolioinvestment3OtherinvestmentChapter8Therestoftheworldaccount(externaltransactionsaccount)

Section3TheBalanceofPaymentsManual

四、Relationshipoftherestoftheworldaccounttothebalanceofpaymentsaccountsandtheinternationalinvestmentposition1.Externalaccountofgoodsandservices

tableA.II.1.AccountV.I.

2.Externalaccountofprimaryincomesandcurrenttransfers

tableA.II.2.AccountV.II.

3.Capitalaccount(ofaccountV.III:Externalaccumulationaccounts)

tableA.II.3.AccountV.III.1.

4.Financialaccount(ofaccountV.III:Externalaccumulationaccounts)

tableA.II.4.AccountV.III.2.

5.Otherchangesinassetsaccount

tableA.II.5.AccountV.III.3.

6.ExternalassetsandliabilitiestableA.II.6.AccountV.IV.

Chapter8Therestoftheworldaccount(externaltransactionsaccount)

Section3TheBalanceofPaymentsManual

例題：假設(shè)某年我國(guó)對(duì)外經(jīng)濟(jì)活動(dòng)的資料如下：⑴美國(guó)從我國(guó)進(jìn)口180萬美圓的紡織品，中國(guó)銀行將該筆貨款存入美聯(lián)儲(chǔ)銀行；⑵我國(guó)自德國(guó)購人機(jī)械設(shè)備，價(jià)值3600萬美圓，由駐柏林的中國(guó)銀行以美圓支票款；⑶我國(guó)向贊比亞等國(guó)提供8萬美圓的工業(yè)品援助；⑷動(dòng)用我國(guó)外匯貯藏60萬美圓，從美國(guó)、法國(guó)等國(guó)進(jìn)口小麥等糧食；⑸瑞土保險(xiǎn)公司承保⑵、⑷項(xiàng)商品，我國(guó)支付保險(xiǎn)費(fèi)2.5萬美圓；⑹我國(guó)租用英國(guó)輪船公司的船只運(yùn)送⑵、⑷兩項(xiàng)商品，運(yùn)費(fèi)12萬美圓，付款方式⑵；⑺外國(guó)人在中國(guó)旅游，使我國(guó)外匯貯藏添加了15萬美圓；⑻海外華僑匯回25萬美圓，添加了國(guó)家外匯貯藏；⑼我國(guó)對(duì)科威特、巴林等國(guó)輸出勞務(wù)，獲外匯收入30萬美圓，分別存人所在國(guó)銀行；⑽港、澳、臺(tái)地域在大陸的上海、廣州等地直接投資1500萬美圓機(jī)械設(shè)備；⑾我國(guó)向日本出口25萬美圓初級(jí)產(chǎn)品，以清償對(duì)日本銀行的短期貸款；⑿我國(guó)在香港發(fā)行價(jià)值100萬美圓的10年期的債券，該筆款項(xiàng)存在香港當(dāng)?shù)劂y行；⒀我國(guó)向國(guó)際貨幣基金組織借入短期資金30萬美圓，以添加我國(guó)外匯貯藏；⒁據(jù)年底核對(duì)，我國(guó)外匯貯藏實(shí)踐添加了75萬美圓。試根據(jù)以上資料，編制一張我國(guó)某年的國(guó)際收支平衡表。Chapter8Therestoftheworldaccount(externaltransactionsaccount)

Section3TheBalanceofPaymentsManual

例題：假設(shè)某年我國(guó)對(duì)外經(jīng)濟(jì)活動(dòng)的資料如下：⑴借：其他投資180萬$,貸：貨物180萬$；⑵借：貨物3600萬$,貸：其他投資3600萬$；⑶借：經(jīng)常轉(zhuǎn)移8萬$,貸：貨物8萬$；⑷借：貨物60萬$,貸：外匯貯藏60萬$；⑸借：效力2.5萬$,貸：其他投資2.5萬$；⑹借：效力12萬$,貸