1、Chapter 8 The rest of the world account (external transactions account) 对外交易核算和国外账户,Section 1 The basic concepts of external transactions account 第一节 对外交易核算的基本问题Section 2 The rest of the world account 第二节 对外交易核算内容和国外账户Section 3 The Balance of Payments Manual 第三节 国际收支平衡表,Chapter 8 The rest of the wor
2、ld account(external transactions account) Section 1 The basic concepts of external transactions account,一、The rest of the world & the external transaction The rest of the world In order for the System to be closed, a segment must be provided to capture those flows that occur between resident and non
3、-resident. That segment, is the aggregate of all non-resident institutional units , is known in the System as “the rest of the world“. The external transactionThe external transaction is the transactions that occur between resident and non-resident.,Chapter 8 The rest of the world account(external t
4、ransactions account) Section 1 The basic concepts of external transactions account,二、General accounting rules of the external transactions account Valuation估价原则Current prices on markets are the basis of valuation in the rest of the world account for both transactions in (flows of) goods and services
5、, in income distribution and redistribution, and in financial assets and liabilities, and for stocks of assets and liabilities. Goods FOB, Services Actual prices agreed upon, Primary incomes Current price on the market, Transfers Values assigned by the donor, Financial items prices at which the asse
6、ts are acquired or disposed of , Stocks of assets and liabilities Current market values .,Chapter 8 The rest of the world account(external transactions account) Section 1 The basic concepts of external transactions account,二、General accounting rules of the external transactions account Time of recor
7、ding记录时间原则The general principle governing the time of recording transactions in the System (including the rest of the world) is that of accrual accounting, i.e., the time when economic value is created, transformed, exchanged, transferred, or extinguished. Goods: at point of crossing the frontiers o
8、f the countries , Services: the time at which it is rendered (delivered or received), Primary incomes: accrual basis, Transfers: at the moment at which the underlying transactions orother flows occur which give rise to the liability to pay. Financial transactions: when both the Creditor&Debtor enter
9、 theclaim and liability, respectively, on their books .,Chapter 8 The rest of the world account(external transactions account) Section 1 The basic concepts of external transactions account,二、General accounting rules of the external transactions account3. Conversion and the unit of account本外币换算In con
10、cordance with the principles of time of recording and of valuation both in the System and in the Balance of Payments Manual, the appropriate exchange rate to be used for conversion from a transactions currency into a unit of account is the market rate prevailing on the transaction date, or if that i
11、s not available, the average rate for the shortest period applicable. The midpoint between buying and selling rates should be used so that any service charge - the spread between the midpoint and those rates - is excluded.,Chapter 8 The rest of the world account(external transactions account) Sectio
12、n 1 The basic concepts of external transactions account,二、General accounting rules of the external transactions account3. Conversion and the unit of account本外币换算 Multiple official exchange rates官方多重汇率 Under an official multiple exchange rate regime, i.e., when two or more exchange rates are applicab
13、le to different categories of transactions, favoring some and discouraging others, those rates incorporate elements similar to those of taxes or subsidies. So a “unitary rate单一汇率”, is calculated as a weighted average of all official rates, and is used for the conversion.Black or parallel market rate
14、s黑市汇率或平行市场汇率,Chapter 8 The rest of the world account(external transactions account) Section 2 The rest of the world account,国外账户体系 V国外账户(对外交易账户) . 货物和服务对外账户 . 原始收入和经常转移对外账户 . 对外积累账户 .1 资本账户 .2 金融账户 .3.1 资产物量其他变化账户 .3.2 重估价账户 . 对外资产和负债账户 .1 期初资产负债表 .2 资产负债变化表 .3 期末资产负债表,Chapter 8 The rest of the worl
15、d account(external transactions account) Section 3 The Balance of Payments Manual,The balance of payments accounts and related data on the international investment position are closely linked to the overall SNA. This linkage is reinforced by the fact that, in most countries, data on the balance of p
16、ayments and international investment position are compiled first, and subsequently incorporated in relevant external account components of the rest of the world account of the System. There is virtually complete concordance between the SNA and the Balance of Payments Manual with respect to such issu
17、es as the delineation of resident units, valuation of transactions and of the stock of external assets and liabilities, time of recording of transactions, conversion procedures.,Chapter 8 The rest of the world account(external transactions account) Section 3 The Balance of Payments Manual,一、 Balance
18、 of payments: standard components and additional details中国国际收支平衡表,Chapter 8 The rest of the world account(external transactions account) Section 3 The Balance of Payments Manual,二、 Selected supplementary information,Chapter 8 The rest of the world account(external transactions account) Section 3 The
19、 Balance of Payments Manual,三、 International investment position: standard components and additional details中国国际投资头寸表,Chapter 8 The rest of the world account(external transactions account) Section 3 The Balance of Payments Manual,四、 Relationship of the rest of the world account to the balance of pay
20、ments accounts and the international investment position 1.External account of goods and servicestable A.II.1.Account V.I. 2.External account of primary incomes and current transfers table A.II.2.Account V.II. 3.Capital account (of account V.III: External accumulation accounts)table A.II.3.Account V
21、.III.1. 4.Financial account (of account V.III: External accumulation accounts) table A.II.4.Account V.III.2. 5.Other changes in assets account table A.II.5.Account V.III.3. 6.External assets and liabilitiestable A.II.6.Account V.IV.,Chapter 8 The rest of the world account(external transactions accou
22、nt) Section 3 The Balance of Payments Manual,例题：假设某年我国对外经济活动的资料如下：美国从我国进口180万美元的纺织品，中国银行将该笔货款存入美联储银行；我国自德国购人机械设备，价值3600万美元，由驻柏林的中国银行以美元支票款；我国向赞比亚等国提供8万美元的工业品援助；动用我国外汇储备60万美元，从美国、法国等国进口小麦等粮食；瑞土保险公司承保、项商品，我国支付保险费2.5万美元；我国租用英国轮船公司的船只运送、两项商品，运费12万美元，付款方式；外国人在中国旅游，使我国外汇储备增加了15万美元；海外华侨汇回25万美元，增加了国家外汇储备；我国
23、对科威特、巴林等国输出劳务，获外汇收入30万美元，分别存人所在国银行；港、澳、台地区在大陆的上海、广州等地直接投资1500万美元机械设备；我国向日本出口25万美元初级产品，以清偿对日本银行的短期贷款；我国在香港发行价值100万美元的10年期的债券，该笔款项存在香港当地银行；我国向国际货币基金组织借入短期资金30万美元，以增加我国外汇储备；据年底核查，我国外汇储备实际增加了75万美元。 试根据以上资料，编制一张我国某年的国际收支平衡表。,Chapter 8 The rest of the world account(external transactions account) Section 3
24、 The Balance of Payments Manual,例题：假设某年我国对外经济活动的资料如下： 借：其他投资 180万$, 贷：货物 180万$ ； 借：货物 3600万$, 贷：其他投资 3600万$ ； 借：经常转移 8万$, 贷：货物 8万$ ； 借：货物 60万$, 贷：外汇储备 60万$ ； 借：服务 2.5万$, 贷：其他投资 2.5万$ ； 借：服务 12万$, 贷：其他投资 12万$ ； 借：外汇储备 15万$, 贷：服务 15万$ ； 借：外汇储备 25万$, 贷：经常转移 25万$ ； 借：其他投资 30万$, 贷：收益 30万$ ； 借：货物 1500万$, 贷：直接投资 1500万$ ； 借：其他投资 25万$, 贷：货物 25万$ ； 借：其他投资 100万$, 贷：证券投资 100万$ ； 借：外汇储备 30万$, 贷：其他投资 30万$ ； 借：外汇储备 60万$, 贷：净误差与遗漏 60万$ ；,Chapter 8 The rest of the world account(external transactions account) Section 3 The Balance of Payments Manual,作业或思考题,1.国外账户体系？ 2.国际收支平衡表的结构？ 3.国外账户与国际收支平衡表的关系？,
