(续前文) 回到要讨论的东西 1. balance of payments 2. current account 3. capital account / financial account, KA/FA 或 capital and financial account, KFA 这里引用 Krugman《International Economics: Theory and Policy》 第6版书中第12章 National Income Accounting & the Balance of Payments里的 表12之2 和他另一本教科书《Macroeconomics》第1版 最後一章 第十九章 Open-economy Macroeconomics 内文旁空白地方的3个重点BOX里的文字敍述 Table 12-2 U.S. Balance of Payments Accounts for 2000 Credits Debits _____________________________________________________________________________ Current Account (1) Exports 1,414.9 of which: Merchandise 773.3 Services 296.2 Income receipts 345.4 (2) Imports 1,797.1 of which: Merchandise 1,222.8 Services 215.2 Income payments 359.1 (3) Net unilateral transfers 53.2 Balance on current account 435.4 Capital Account (4) 0.7 Balance on capital account 0.7 Finacial Account (5) U.S. asset held abroad 553.3 (increase －) of which: Official reserve assets 0.3 Other assets 553.0 (6) Foreign Assets held in U.S. 952.4 (increase ＋) of which: Official reserve assets 35.9 Other assets 916.5 Balance on financial account 399.1 Statistical discrepancy 35.6 _____________________________________________________________________________ Source: U.S. Department of Commerce, Survey of Current Business, April 2001. ________________________________________________________________________ ▕ A country's balance of payments accounts are a summary of the country's ▕ transactions with other countries. ________________________________________________________________________ ▕ A country's balance of payments on current account, or current account, ▕ is its balance of payments on goods and services plus net international ▕ transfer payments and factor income. ________________________________________________________________________ ▕ A country's balance of payments on financial account, ▕ or simply its financial account, is the difference between its ▕ sales of assets to foreigners and its purchases of assets ▕ from foreigners during a given period. 尽管 current account 和 capital account and financial account 以会计学的角度来看应该译成 「经常帐户」 和 「资本与金融帐户」 （其实我对会计学帐户这个中译不是很满意 银行帐户vs会计帐户） 但由Krugman的书可知 一般经济学提到 current account 和 capital account and financial account 几乎是指「经常帐户结算余额」和「资本与金融帐户结算余额」。 因此坊间经济学领域的中文书 (如毛庆生等八人写的经济学)， 使用「经常帐」「资本与金融帐」（资本帐, 金融帐） 的称呼， 看来比较合乎常用的意思。 所以条目以「经常帐」和「资本与金融帐」为主或许比较贴切。 而balance of payments accounts 是份报表，条目应以「国际收支表」为主较宜。 毛等八人的书则是使用「国际收支平衡表」。 --

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