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国际收支会计是一种宏观会计,以涉外各经济单位的微观会计的资料为基础,但又不同于微观会计(比如外贸会计是微观会计的一种)。虽然,从每笔具体的交易来看,国际收支会计是一国的常住者(经济单位或个人)与另一国的常住者之间发生的经济业务,但它的会计主体不是该国的任一经济单位或个人,而是作为一个整体的这个国家。国际收支会计所用的记帐方法是借贷复式记帐法,项目(或帐户)的设置和分类通常为:经常项目(经常帐户)、资本项目(或资本帐户)及官方储备项目(或官方储备帐户)三大类.经常项目下再划分
Balance of Payments Accounting is a kind of macro-accounting, which is based on the micro-accounting information of all foreign-related economic units, but different from micro-accounting (such as foreign trade accounting is a kind of micro-accounting). Although, in each specific transaction, BOP accounting is the economic activity that takes place between a resident (economic unit or individual) of a country and a resident of another country, its accounting entity is not the country’s Any economic unit or individual, but as a whole this country. The method of accounting used in BOP accounting is the double-entry debit method. Items (or accounts) are usually set and categorized as current account (current account), capital account (or capital account) and official reserve (or official reserve Account) three categories. Under current items and then divided