国民经济核算-Chapter-07-The-assets-account-and-The-balan.ppt

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 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 1 The basic concepts about accounting of,the assets&liabilities,第一节,资产负债核算的一般问题,Section 2 The balance sheet,第二节,资产负债表,Section 3,Other changes in assets account,第三节,资产负债其他变动核算,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 1 The basic concepts about accounting of the assets&liabilities,资产负债核算的一般问题,一、The concept about accounting of the assets&liabilities,1.Assets,The assets recorded in the balance sheets of the System are economic assets.These are defined as entities:(a)Over which ownership rights are enforced by institutional units,individually or collectively;and(b)From which economic benefits may be derived by their owners by holding them,or using them,over a period of time.,2.,Liabilities,Assets is consists of financial and non-financial assets.,The financial usually has an opposite that called as liabilities.,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 1 The basic concepts about accounting of the assets&liabilities,资产负债核算的一般问题,一、The concept about accounting of the assets&liabilities,3.Accounting of the assets&liabilities,Accounting of the assets&liabilities,has a group of accounts that are concerned with the values of the assets owned by institutional units or sectors,and their liabilities,at particular points in time and with the evolution of those values over time.The group of accounts involve:,balance sheet,capital account,financial account,other changes in the volume of assets account,revaluation account.,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 1 The basic concepts about accounting of the assets&liabilities,资产负债核算的一般问题,二、Classification of the assets&liabilities,1.Non-financial assets,AN.1 Produced assets,AN.11 Fixed assets,AN.12 Inventories,AN.13 Valuables,AN.2 Non-produced assets,AN.21 Tangible non-produced assets,AN.22 Intangible non-produced assets,2.Financial,AF.1Monetary gold and special drawing rights(SDRs),assets&liabilities,AF.2Currency and deposits,AF.3Securities other than shares,AF.4Loans,AF.5Shares and other equity,AF.6Insurance technical reserves,AF.7Financial derivatives,AF.8Other accounts receivable/payable.,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 2 The balance sheet,资产负债表,一、,The balance sheet,sectors,Transactions,other flows,stocks and balancing items,sectors,IV.1.Opening balance sheet,AN Non-financial assets,AF Financial assets/liabilities,B.90,Net worth,IV.2.Changes in balance sheet,AN Non-financial assets,AF Financial assets/liabilities,B.10,Changes in net worth,total,due to:,B.10.1,Saving and capital transfers,B.10.2,Other changes in volume of assets,B.10.3,Nominal holding gains/losses,IV.3.Closing balance sheet,AN Non-financial assets,AF Financial assets/liabilities,B.90,Net worth,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 2 The balance sheet,资产负债表,二、,The changes in balance sheets account,The change in the value of any individual item between the opening and closing balance sheets may be decomposed into the following elements:,(a)Changes due to transactions in the item in question-,acquisitions or disposals of non-financial assets,;,consumption of fixed capital,;,the creation,transfer,or extinction of financial claims,etc,.;,(b)Changes in the volume of assets that are due todiscoveries of assets or recognition of their value;the unanticipated destruction or disappearance of assets;etc.;,(c)Nominal holding gains/losses on assets due to changes in their prices,which may be decomposed into(i)Neutral holding gains/losses,;and(ii)Real holding gains/losses,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 2 The balance sheet,资产负债表,三、,Stocks of financial assets and liabilities,analyzed by sector of debtor and creditor,1.,Type of claim and debtor,2.,Type of claim and creditor,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 3 Other changes in assets account,资产负债其他变动核算,一、,Other changes in the volume of assets account2.Economic appearance or disappearance,(a),Economic appearance,-that is,when something is deemed to move inside the asset boundary to appear on the balance sheet;-in some cases is associated with a transaction on the market,and that transaction can be used to estimate a value;-orIn a number of other cases the appearance will probably have to be valued,as will the asset in the balance sheet,at the present or discounted value of the stream of expected future benefits from the asset.,(b),Economic disappearance,of non-produced assets,catastrophic losses and uncompensated seizures refer to the effects of exceptional,意外的,unanticipated,不可预料的,events on assets already within the asset boundary.Thus,the valuation of the entry in the other changes in the volume of assets account would be the amount recorded for the asset in the last balance sheet if the disappearance was total or some percentage of it if less than,total.,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 3 Other changes in assets account,资产负债其他变动核算,一、,Other changes in the volume of assets account3.Categories of changes in assets/liabilities and their valuation,The other changes in the volume of assets account shows changes in assets/liabilities in nine categories:,K.3Economic appearance of non-produced assets,K.4Economic appearance of produced assets,K.5Natural growth of non-cultivated biological resources,K.6Economic disappearance of non-produced assets,K.7Catastrophic losses,灾害损失,K.8Uncompensated seizures,无偿没收,K.9Other volume changes in non-financial assets n.e.c.,末另分类的非金融资产的其他物量变化,K.10Other volume changes in financial assets and liabilities n.e.c.,and,未另分类的金融资产和负债的其他物量变化，以及,K.12Changes in classifications and structure.,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 3 Other changes in assets account,资产负债其他变动核算,一、,Other changes in the volume of assets account,K.4Economic appearance of produced assets,The produced assets whose appearance is recorded in the other changes in the volume of assets account are valuables and historic monuments,the latter included with dwellings and with other buildings and structures in the classification of assets.,For valuables,such as precious stones,antiques and other art objects,when the high value or artistic significance of an object not already recorded in the balance sheet is first recognized,it is classified as an economic appearance.,For historic monuments,when the special archaeological,historical,or cultural significance of a structure or site not already recorded in the balance sheet is first recognized,it is classified as an economic appearance and recorded in the other changes in the volume of assets account.,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 3 Other changes in assets account,资产负债其他变动核算,一、,Other changes in the volume of assets account,K.6Economic disappearance of non-produced assets,The capital and financial accounts provide three ways(consumption of fixed capital,withdrawals and recurrent losses of inventories,and extinguishing financial claims under the terms of the contractual agreements)in which an asset can leave the System.None of these apply to non-financial non-produced assets.The other changes in the volume of assets account records the departures of these assets in another way-economic disappearance.,they consist of:,a.,Depletion of natural economic assets(K.61),b.,Other economic disappearance of non-produced assets(K.62),.Other reductions in the level of exploitable subsoil resources,.Degradation of non-produced assets due to economic activity,.Write-off and cancellation of purchased goodwill,transferable contracts,etc.,and exhaustion of patent protection,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 3 Other changes in assets account,资产负债其他变动核算,一、,Other changes in the volume of assets account,K.7Catastrophic losses,灾害损失,The volume changes recorded as catastrophic losses in the other changes in the volume of assets account,however,are the result of large scale,discrete,and recognizable events that may destroy assets within any of the categories of assets.,Such events will generally be easy to identify.They include,major earthquakes,volcanic eruptions,tidal waves,exceptionally severe hurricanes,drought and other natural disasters,;acts of war,riots and other political events,;,and technological accidents such as major toxic spills or release of radioactive particles into the air.,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 3 Other changes in assets account,资产负债其他变动核算,一、,Other changes in the volume of assets account,K.9Other volume changes in non-financial assets n.e.c.,末另分类的非金融资产的其他物量变化,a.Unforeseen obsolescence,意外淘汰,b.Differences between allowances included in consumption of fixed capital for normal damage and actual losses,固定资本消耗中的正常损坏补偿金和实际损失之间的差额,c.Degradation of fixed assets not accounted for in consumption of fixed capital,固定资本消耗的降级,d.Abandonment of production facilities before completion or being brought into economic use,生产设拖在完工或投入经济使用前的废弃,e.Exceptional losses in inventories,存货的异常损失,f.Other volume changes in non-financial assets,n.e.c.,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 3 Other changes in assets account,资产负债其他变动核算,一、,Other changes in the volume of assets account,K.10Other volume changes in financial assets and liabilities n.e.c.,未另分类的金融资产和负债的其他物量变化,a.Allocations and cancellations of SDRs,特别提款权的分配和取消,b.Writing-off bad debts by creditors,债权人注销坏账,c.Counterpart of other accounts receivable/payable for defined benefit pension funds,固定养老救济基金的“其他应收应付账款”的对应方,d.Miscellaneous other volume changes in financial assets,金融资产其他物量变化杂项,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 3 Other changes in assets account,资产负债其他变动核算,一、,Other changes in the volume of assets accountK.12Changes in classifications and structure,a.Changes in sector classification and structure(K.12.1),部门分类和结构的变化,b.Changes in classification of assets and liabilities(K.12.2),资产和负债分类的变化,.Monetization/demonetization of gold(K.12.21),黄金的货币化非货币化,.Changes in classification of assets or liabilities other than monetization/demonetization of gold(K.12.22),黄金的货币化非货币化以外的资产或负债分类的变化,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 3 Other changes in assets account,资产负债其他变动核算,一、,Other changes in the volume of assets account,4.,Other changes in the volume of assets account,sectors,Transactions and balancing items,sectors,AN Non-financial assets,AN.1 Produced assets,AN.2 Non-produced assets,AF Financial assets/liabilities,Changes in net worth due to,Other changes in volume of assets,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 3 Other changes in assets account,资产负债其他变动核算,二、,The revaluation account,1.,About the revaluation account,The revaluation account records the positive or negative,holding gains,accruing during the accounting period to the owners of financial and non-financial assets and liabilities.Holding gains on assets,whether positive or negative,are recorded on the left side of the account and those on liabilities on the right side.,The revaluation account shows,the,nominal holding gains,accruing on assets and liabilities.These are then decomposed into,neutral holding gains,and,real holding gains,shown in two sub-accounts,Neutral holding gains account and Real holding gains account.,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 3 Other changes in assets account,资产负债其他变动核算,二、,The revaluation account,2.,Holding gains,Nominal holding gains,Nominal holding gains depend upon changes in the prices or,more generally,the monetary values,of assets and liabilities over time.The relevant prices or values for assets that are exchanged in transactions between institutional units are those recorded in the accumulation accounts of the System.,The nominal holding gain,G,accruing on a given quantity,q,of some asset between times,o,and,t,can be simply expressed as follows:,G(P,t,P,0,)q,where,P,0,and,P,t,are the prices of the asset at times o and t respectively.,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 3 Other changes in assets account,资产负债其他变动核算,Nominal holding gains,It is useful to distinguish four different situations giving rise to nominal gains and the methods of valuation to be employed in each case:,(a)An asset held throughout the accounting period:the nominal holding gain accruing during the accounting period is equal to the closing balance sheet value minus the opening balance sheet value.These values are the estimated values of the assets if they were to be acquired at the times the balance sheets are drawn up.The nominal gain is unrealized;,(b)An asset held at the beginning of the period that is sold during the period:the nominal holding gain accruing is equal to the actual or estimated disposal value minus the opening balance sheet value.The nominal gain is realized;,(c)An asset acquired during the period and still held at the end of the period:the nominal holding gain accruing is equal to the closing balance sheet value minus the actual,or estimated,acquisition value of the asset.The nominal gain is unrealized;,(d)An asset acquired and disposed of during the accounting period:the nominal holding gain accruing is equal to the actual,or estimated,disposal value minus the actual,or estimated,acquisition value.The nominal gain is realized.,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 3 Other changes in assets account,资产负债其他变动核算,二、,The revaluation account,2.,Holding gains,A neutral holding gain,is defined as the value of the holding gain that would accrue if the price of the asset changed in the same proportion as the general price level-i.e,merely kept pace with the general rate of inflation or deflation.,Let the general price index be denoted by r.The neutral holding gain,NG,on a given quantity,q,of an asset between times,o,and,t,is then given by the following expression:,NG p,0,q(r,t,/r,0,-1),where,(p,0,q),is the monetary value of the asset at time,o,.The same term,r,t,/,r,0,is applied to all assets and liabilities.,Chapter 7 The assets account and The balance sheet,资产负债核算与资产负债表,Section 3 Other changes in assets account,资产负债其他变动核算,3.,The revaluation account,sectors,other flows and balancing items,sectors,III.3.2.Revaluation account,K.11 Nominal holding gains/losses,AN Non-financial assets,AF Financial assets/liabilities,B.10.3,Nominal holding gains/losses,III.3.2.1.Neutral holding gains account,K.11.1 Neutral holding gains/losses,AN Non-financial assets,AF Financial assets/liabilities,B.10.3.1,Neutral holding gains/losses,III.3.2.2.Real holding gains account,K.11.2 Real holding gains/losses,AN Non-financial assets,AF Financial assets/liabilities,B.10.3.2,Real holding gains/losses,例题1：,例题1：解,例题1：解