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金融英语课外材料

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金融英语课外材料 Powered By Docstoc
					金融英语 课外材料

国际收支平衡表
              国际收支平衡表
         In international economic intercourse,
          the residents of the country engage in a
          variety of transactions with residents of
          other countries. These transactions
          such as exports and imports of goods,
          services rendered, are interrelated in
          many ways, and together they comprise
          the international payments of a country.
   international economic intercourses: (国际经济交流)
   Residents: (居民)
   international payments:国际收支
                 国际收支平衡表
   Balance of Payments Statements are compiled
    on a double-entry system of accounting. All
    receipts (increases in liabilities or decreases in
    assets) are recorded as credit items (plus
    items), while all payments (increases in assets
    or decreases in liabilities) are recorded as
    debit items (minus items).
       double-entry system of accounting: 复式会计制度
       Assets/ liabilities :资产/负债
       credit / debit:贷/借(会计术语)
             国际收支平衡表
   I:The Structure of Balance of Payments
    Statements:
   1.Current account:
   The current account includes four sub-
    accounts: goods; services; income and
    unilateral Transfers.
   Balance of Payments Statements:国际收支平衡表
   Current account:经常账户(项目)
   Goods:商品        Services:劳务
   income:收入       unilateral Transfers:单方面转移
             国际收支平衡表
   Services include all receipts and payments
    between the residents and foreigners on
    transportation, insurance, travel,
    communication, etc.
   Income includes Compensation of Employees
    and Investment Income.
          国际收支平衡表
   Unilateral transfers are transactions that
    are only one-sided since there is no
    offsetting payment.
   Private transfers consist of institutional
    expenditures for missionary, charitable,
    educational and others of like purposes.
   Government transfers include pension, tax
    receipt from non-residents, non-military
    grants and others.
        国际收支平衡表
   2.Capital Account:
   The capital account records the
    changes in a country's international
    financial assets and liabilities, but
    excluding changes in official reserves,
    over the balance of payments period.
   Capital account:资本账户(项目)
   Official reserve:官方储备
              国际收支平衡表
   It usually consists of two sub-accounts:
   Capital Transfers: Investment Grants and
    Debt Cancellation Acquisition of
    Non-product, Non-financial Assets
   capital transfers:资本转移
   investment grants:投资捐赠
   debt cancellation:债务注销
   acqussition/disposal of non-product, nonfinancial assets
   非生产、非金融资产的收买、出售
           国际收支平衡表
   3.Financial Account
   Financial Account records the changes of
    investment between residents and non-
    residents, including Direct Investment,
    Portfolio Investment, Other Investment
   financial account:金融账户
   direct investment:直接投资
   portfolio investment:证券投资
          国际收支平衡表
   4.Net errors and Omissions
   In fact, two offsetting entries may not be
    made explicitly and simultaneously for
    each transaction; instead, different items
    are rerecorded separately on the basis of
    statistical or aggregate data drawn from a
    variety of sources.
   net errors and omissions:净差错与遗漏
        国际收支平衡表
   Because some of these sources are
    incomplete or inaccurate, the item is
    needed to bring the total debits and
    credits into an arithmetic equilibrium.
           国际收支平衡表
   5.Reserves and Related Items①.
   They comprise: foreign exchange in
    convertible currencies ②; reserve position
    in the International Monetary Fund ③;
    allocation of Special Drawing Rights ④;
    Gold Stock ⑤.
   ①储备与相关项目;②可兑换的外汇
   ③国际货币基金组织的储备头寸
   ④特别提款权的分配 ;⑤黄金储备
             国际收支平衡表
   6.Overal Balance
   Function of Balance of Payments
   A country's balance of payments is very
    important to investors, business managers,
    consumers and government officials because
    it influences, and is influenced by, other key
    macroeconomic variables such as GNP,
    employment, price levels, exchage rates and
    interest rates.
   overal balance:总差额

				
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posted:8/12/2012
language:English
pages:13