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美国国民收入和生产帐户中的企业存货变化(CBI)是美国国民生产总值(GNP)的组成部分,它是以现期价格估价的企业存货的实物量变化.存货估价调整(IVA)是企业存货变化与企业存货帐面价值变化的差额.它把按历史成本估价的存货转换为按重置成本估价的存货.前者是企业核算的估值概念;后者是美国国民收入和生产帐户的估值概念.存货估价调整计人企业利润和非农场业主的收入,以便使按生产法计算的国民生产总值同按支出法计算的国民生产总值相一致.
The corporate inventory change (CBI) in U.S. national income and production accounts is an integral part of the U.S. GNP. It is the change in the physical quantity of the inventories of the U.S. company that is valued at the current price. The inventory valuation adjustment (IVA) is the enterprise. The difference between inventory changes and changes in the book value of the company’s inventory. It converts inventory valued at historic cost to inventory valued at replacement cost. The former is a valuation concept for corporate accounting; the latter is an estimate of US national income and production accounts. Value concept. Inventory valuation adjusts corporate profits and income of non-farm owners so that the GNP calculated by the production method is consistent with the GNP calculated by the expenditure method.