Chapter-5-The-capital-account资本形成核算及账户.ppt

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1、Chapter5Thecapitalaccount资本形成核算及账户Section1Thebasicconceptsofcapitalformation第一节资本形成的基本概念Section2Thecapitalformation第二节资本形成Section3Thecapitalaccount第三节资本账户Section4Goodsandservicesaccount第四节货物与服务账户Chapter5Thecapitalaccount资本形成核算及账户Section1Thebasicconce

2、ptsofcapitalformation资本形成的基本概念一、Non-financialassetsTheassetsintheSystemareeconomicassets.  Theassetsconsistsoffinancialassetsandnon-financialassets.Twodifferentcategoriesofnon-financialassetsneedtobedistinguishedfromeachother:producedandnon-produceda

3、ssets.ProducedassetsProducedassetsaredefinedasnon-financialassetsthathavecomeintoexistenceasoutputsfromprocessesofproduction.Therearethreemaintypesofproducedassets:fixedassets,inventoriesandvaluables.Chapter5Thecapitalaccount资本形成核算及账户Section1Thebasic

4、conceptsofcapitalformation资本形成的基本概念Non-producedassetsNon-producedassetsaredefinedasnon-financialassetsthathavecomeintoexistenceinwaysotherthanthroughprocessesofproduction.Non-producedassetsconsistofassetsthatareneededforproductionbuthavenotthemselves

5、beenproduced.Theyincludenaturallyoccurringassetssuchaslandandcertainuncultivatedforestsanddepositsofminerals.Theyalsoincludecertainintangibleassetssuchaspatented专利权entities.Chapter5Thecapitalaccount资本形成核算及账户Section1Thebasicconceptsofcapitalformation资

6、本形成的基本概念二、TheassetboundaryFirst,Onlythosenaturallyoccurringassetsoverwhichownershiprightshavebeenestablishedandareeffectivelyenforcedcanthereforequalifyaseconomicassets.Secondly,thoseassetsarecommerciallyexploitable可开发的intheforeseeablefuture.Chapter5

7、Thecapitalaccount资本形成核算及账户Section1Thebasicconceptsofcapitalformation资本形成的基本概念三、TheacquisitionsanddisposalsofassetsAcquisitionsofassetsAcquisitionsofassetsisthatanyassetsareacquiredthroughbuying,capitaltransfersinkind,barterorproductionforownuse.Dispo

8、salsofassetsDisposalsofassetsisthattheamountofassetsaredecreasedthroughselling,capitaltransfersinkind,barter,orscrapping.Chapter5Thecapitalaccount资本形成核算及账户Section1Thebasicconceptsofcapitalformation资本形成的基本概念四、Theparticipantsandobjectofthecapitalaccoun