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ID:51502430
大小:334.50 KB
页数:21页
时间:2020-03-25
《国际商务第六课时.ppt》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、Chapter6TheBalanceofPayments1LearningObjectivesTounderstandthefundamentalprinciplesofhowcountriesmeasureinternationalbusinessactivity,thebalanceofpaymentsToexaminethesimilaritiesofthecurrentandcapitalaccountsofthebalanceofpaymentsTounderstandthecriticaldifferen
2、cesbetweentradeinmerchandiseandservicesandwhyinternationalinvestmentactivityhasrecentlybeencontroversialintheUnitedStatesToreviewthemechanicalstepsofhowexchangeratesaretransmittedintoalteredtradepricesandeventuallytradevolumesTounderstandhowcountrieswithdiffere
3、ntgovernmentpoliciestowardinternationaltradeandinvestments,ordifferentlevelsofeconomicdevelopment,differintheirbalanceofpayments2IntroductionThemeasurementofallinternationaleconomictransactionsbetweentheresidentsofacountryandforeignresidentsiscalledthebalanceof
4、payments(BOP)Thetwomajorsubaccountsofthebalanceofpaymentsare:CurrentaccountCapitalaccount3FundamentalsofBalanceofPaymentsAccountingThebalanceofpaymentsmustbalanceSubaccountsmaybeimbalancedThreemainelementstotheprocessofmeasuringinternationaleconomicactivityincl
5、ude:IdentifyingwhatisandisnotaninternationaleconomictransactionUnderstandinghowtheflowofgoods,services,assets,andmoneycreatesdebitsandcreditstotheoverallBOPUnderstandingthebookkeepingproceduresforBOPaccounting4DefiningInternationalTransactionsIdentifyingmanyint
6、ernationaltransactionsisordinarilynotdifficultHowever,someinternationaltransactionsarenotobvious5TheBOPasaFlowStatementTheBOPisoftenbelievedtobeabalancesheetratherthanacashflowstatementTherearetwotypesofbusinesstransactionsthatdominatetheBOP:RealassetsFinancial
7、assets6BOPAccounting:Double-EntryBookkeepingBOPemploysanaccountingtechniquecalleddouble-entrybookkeepingInthisage-oldmethodeverytransactionproducesadebitandacreditofthesameamountAdebitiscreatedwhenever:AnassetisincreasedAliabilityisdecreasedAnexpenseisincreased
8、Acreditiscreatedwhenever:AnassetisdecreasedAliabilityisincreasedAnexpenseisdecreased7BOPAccounting:Double-EntryBookkeepingThemeasurementofallinternationaltransactionsinandou
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