对外交易核算和国外账户

Chapter8Therestoftheworldaccount

(externaltransactionsaccount)

对外买卖核算和国外账户Section1Thebasicconceptsofexternaltransactionsaccount第一节对外买卖核算的根本问题Section2Therestoftheworldaccount第二节对外买卖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,isknownintheSystemas"therestoftheworld".⒉TheexternaltransactionTheexternaltransactionisthetransactionsthatoccurbetweenresidentandnon-resident.Chapter8Therestoftheworldaccount(externaltransactionsaccount)

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

Section1Thebasicconceptsofexternaltransactionsaccount二、Generalaccountingrulesoftheexternaltransactionsaccount⒉Timeofrecording记录时间原那么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(对外买卖账户)Ⅴ.Ⅰ货物和效力对外账户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)

Section3TheBalanceofPaymentsManual

ThebalanceofpaymentsaccountsandrelateddataontheinternationalinvestmentpositionarecloselylinkedtotheoverallSNA.

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:standardcomponentsandadditionaldetails中国国际投资头寸表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

例题：假设某年我国对外经济活动的资料如下：⑴美国从我国进口180万美圆的纺织品，中国银行将该笔货款存入美联储银行；⑵我国自德国购人机械设备，价值3600万美圆，由驻柏林的中国银行以美圆支票款；⑶我国向赞比亚等国提供8万美圆的工业品援助；⑷动用我国外汇贮藏60万美圆，从美国、法国等国进口小麦等粮食；⑸瑞土保险公司承保⑵、⑷项商品，我国支付保险费2.5万美圆；⑹我国租用英国轮船公司的船只运送⑵、⑷两项商品，运费12万美圆，付款方式⑵；⑺外国人在中国旅游，使我国外汇贮藏添加了15万美圆；⑻海外华侨汇回25万美圆，添加了国家外汇贮藏；⑼我国对科威特、巴林等国输出劳务，获外汇收入30万美圆，分别存人所在国银行；⑽港、澳、台地域在大陆的上海、广州等地直接投资1500万美圆机械设备；⑾我国向日本出口25万美圆初级产品，以清偿对日本银行的短期贷款；⑿我国在香港发行价值100万美圆的10年期的债券，该笔款项存在香港当地银行；⒀我国向国际货币基金组织借入短期资金30万美圆，以添加我国外汇贮藏；⒁据年底核对，我国外汇贮藏实践添加了75万美圆。试根据以上资料，编制一张我国某年的国际收支平衡表。Chapter8Therestoftheworldaccount(externaltransactionsaccount)

Section3TheBalanceofPaymentsManual

例题：假设某年我国对外经济活动的资料如下：⑴借：其他投资180万$,贷：货物180万$；⑵借：货物3600万$,贷：其他投资3600万$；⑶借：经常转移8万$,贷：货物8万$；⑷借：货物60万$,贷：外汇贮藏60万$；⑸借：效力2.5万$,贷：其他投资2.5万$；⑹借：效力12万$,贷