资金流量核算（Capital flow accounting）.docVIP

资金流量核算（Capital flow accounting） The fourth section is the capital flow accounting Capital flow accounting is mainly based on income distribution and capital movement. It reflects the formation, distribution, use, collection and use of funds, as well as the inflow and outflow of funds among institutions and departments in a given period. I. Basic Concepts 1. Physical Transaction: refers to the production and use of goods and services, and the free transfer of income distribution related transactions. 2. financial transactions: refers to cash, credit, securities and other financial assets and liabilities as the transaction object of the transaction. 3. added value: refers to the new added value created by various production activities. According to the accounting department, the value added by all institutions is equal to the production law GDP. 4. workers remuneration: the income earned by workers in the process of production. In the allocation process, labor from various production units (enterprises, governments, households and other departments) into the domestic household sector, if there is foreign employment and foreigners to their employment situation, the labor payment may occur between home and abroad. 5. net production tax: the income earned by the government to participate in the distribution of added value. The production tax is paid at the domestic production units, mainly in the enterprise sector, and may also occur in the government and household sectors, while the portion of the revenue obtained is the government. 6. property income: the income of an owner of an asset by putting it into production. The specific contents include: the funds generated by the loan interest, due to stock dividends, caused by land assets such as the rent, royalties arising from patents, goodwill and other intangible assets transfer of the right to the use of intangible assets, etc.. In general, property income is derived from the transfer of the use of various assets. It re