资源描述
单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,Chapter 5 The capital account,资本形成核算及账户,Section 1 The basic concepts of capital formation,第一节 资本形成的根本概念,Section 2 The capital formation,第二节 资本形成,Section 3 The capital account,第三节 资本账户,Section 4 Goods and services account,第四节 货物与效劳账户,Chapter 5 The capital account 资本形成核算及账户Section 1 The basic concepts of capital formation资本形成的根本概念,一、Non-financial assets,The assets in the System are economic assets.The assets consists of financial assets and non-financial assets.,Two different categories of non-financial assets need to be distinguished from each other:produced and non-produced assets.,Produced assets,Produced assets are defined as non-financial assets that have come into existence as outputs from processes of production.There are three main types of produced assets:,fixed assets,inventories,and,valuables,.,Chapter 5 The capital account 资本形成核算及账户Section 1 The basic concepts of capital formation资本形成的根本概念,Non-produced assets,Non-produced assets are defined as non-financial assets that have come into existence in ways other than through processes of production.,Non-produced assets consist of assets that are needed for production but have not themselves been produced.,They include naturally occurring assets such as land and certain uncultivated forests and deposits of minerals.,They also include certain intangible assets such as patented,专利权,entities.,Chapter 5 The capital account 资本形成核算及账户Section 1 The basic concepts of capital formation资本形成的根本概念,二、The asset boundary,First,Only those naturally occurring assets over which ownership rights have been established and are effectively enforced can therefore qualify as economic assets.,Secondly,those assets are commercially exploitable,可开发的,in the foreseeable future.,Chapter 5 The capital account 资本形成核算及账户Section 1 The basic concepts of capital formation资本形成的根本概念,三、The acquisitions and disposals of assets,Acquisitions of assets,Acquisitions of assets is that any assets are acquired through buying,capital transfers in kind,barter or production for own use.,Disposals of assets,Disposals of assets is that the amount of assets are decreased through selling,capital transfers in kind,barter,or scrapping.,Chapter 5 The capital account 资本形成核算及账户Section 1 The basic concepts of capital formation资本形成的根本概念,四、The participants and object of the capital account,资本形成核算的主体和客体,The participants:All institutional units or sectors,The object:The capital formation,五、The principle of capital account资本核算原那么,Timing：The time at which gross fixed capital formation is recorded is when the ownership of the fixed assets is transferred to the institutional unit that intends to use them in production.,Valuation：The current purchasers prices,Chapter 5 The capital account,资本形成核算及账户,Section 2 The capital formation,资本形成,一、Gross fixed capital formation,Gross fixed capital formation is measured by the total value of a producers acquisitions,less disposals,of fixed assets during the accounting period plus certain additions to the value of non-produced assets realized by the productive activity of institutional units.,Chapter 5 The capital account,资本形成核算及账户,Section 2 The capital formation,资本形成,一、Gross fixed capital formation,The following main types may be distinguished:,(a)Acquisitions,less disposals,of new or existing tangible fixed assets,subdivided by type of asset into:(i)Dwellings;(ii)Other buildings and structures;(iii)Machinery and equipment;(iv)Cultivated assets,培育资产,;,(b)Acquisitions,less disposals,of new and existing intangible fixed assets,sub-divided by type of asset into:(i)Mineral exploration;(ii)Computer software;(iii)Entertainment,literary or artistic originals;(iv)Other intangible fixed assets;,(c)Major improvements to tangible non-produced assets,including land;,(d)Costs associated with the transfers of ownership of non-produced assets.,Chapter 5 The capital account,资本形成核算及账户,Section 2 The capital formation,资本形成,二、Changes in inventories,The value of changes in inventories recorded in the capital account is equal to the value of the inventories acquired by an enterprise less the value of the inventories disposed of during the accounting period.,The inventories may be distinguished to,Finished goods,Work-in-progress,Materials and supplies,.,Chapter 5 The capital account,资本形成核算及账户,Section 2 The capital formation,资本形成,三、Acquisitions less disposals of valuables,Valuables are assets that are not used primarily for production or consumption,that do not deteriorate over time under normal conditions and that are acquired and held primarily as stores of value.Valuables consist of:,(a)Precious stones and metals such as diamonds,non-monetary gold,platinum,silver,etc.,held by any units including enterprises provided that they are not intended to be used as intermediate inputs into processes of production;,(b)Paintings,sculptures,etc.,recognized as works of art and antiques;,(c)Other valuables,such as jewellery fashioned out of precious stones and metals and col
展开阅读全文