大学外贸英语chapter 11 the balance of payments-教学.pptVIP

New words;Economic Terms;Useful Phrases and Idiomatic Expressions ;1. asset n. 资产(包括有形和无形) 2. sub-account n. 分账 3. current account 经常项目账户，经常账户，往来账目 4. capital account 资本项目账户，资本账户，资本账目 5. property income 资产收入(包括利息、股息、利润等) 6. current transfers 馈赠，赠与(详见课文) 7. in comparison with 与……相比 8. visible trade 有形贸易(反义词为invisible trade无形贸易);9. entry n. 记入账户中的项目(a record in a book of account) 10. official reserve account官方储备账户 11. net errors and omissions净错误与遗漏 12. credit transaction贷方交易 13. debit transaction借方交易 14. doubleentry bookkeeping复式簿记 15. credit side and debit side贷方和借方;Definition of the Balance of Payment;to provide information about a country’s international economic position to its government to give help to its government in the formulations of economic policies such as monetary policy fiscal policy trade policy investment policy employment policy, etc.;The current account The capital account;Debits and credits Double-entry bookkeeping;Questions to be Answered;Can you briefly describe the two most important sub-accounts or component parts of the balance of payments account? What are the accounting principles for presenting the balance of payments account?;This is the end of Chapter 11;