(續前文) 回到要討論的東西 1. balance of payments 2. current account 3. capital account / financial account, KA/FA 或 capital and financial account, KFA 這裡引用 Krugman《International Economics: Theory and Policy》 第6版書中第12章 National Income Accounting & the Balance of Payments裡的 表12之2 和他另一本教科書《Macroeconomics》第1版 最後一章 第十九章 Open-economy Macroeconomics 內文旁空白地方的3個重點BOX裡的文字敍述 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. 儘管 current account 和 capital account and financial account 以會計學的角度來看應該譯成 「經常帳戶」 和 「資本與金融帳戶」 （其實我對會計學帳戶這個中譯不是很滿意 銀行帳戶vs會計帳戶） 但由Krugman的書可知 一般經濟學提到 current account 和 capital account and financial account 幾乎是指「經常帳戶結算餘額」和「資本與金融帳戶結算餘額」。 因此坊間經濟學領域的中文書 (如毛慶生等八人寫的經濟學)， 使用「經常帳」「資本與金融帳」（資本帳, 金融帳） 的稱呼， 看來比較合乎常用的意思。 所以條目以「經常帳」和「資本與金融帳」為主或許比較貼切。 而balance of payments accounts 是份報表，條目應以「國際收支表」為主較宜。 毛等八人的書則是使用「國際收支平衡表」。 --

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