国际收支手册第六版（英文版）.pdf

文档介绍：Balance ofPayments andInternationalInvestment Position ManualSixth Edition (BPM6)Balance of Payments and International Investment Position ManualSixth Edition (BPM6)Balance of Payments and International Investment Position ManualIMFSixth Edition (BPM6) 2009INTERNATIONAL ARY FUNDINTERNATIONAL ARY FUNDBalance ofPayments and InternationalInvestmentPosition ManualSixth Edition (BPM6)? 2009 International ary FundProduction: IMF Multimedia Services DivisionTypesetting: Alicia Etchebarne-BourdinCataloging-in-Publication DataBalance of payments and international investment position manual.—Washington, .: International ary Fund, .; published as: Balance of payments 978-1-58906-812-41. Balance of payments—Statistics—Handbooks, manuals, etc. 2. Invest-ments—Statistics—Handbooks, manuals, etc. I. Title. II. Title: Balance of payments manual. III. International ary I55 2009Price: US$ send orders to:International ary Fund, Publication Services700 19th Street, ., Washington, . 20431, .: [phone] Fax: [phone]E-mail: publications@: able of ContentsForeword ixPreface xiList of Abbreviations xviiChapter 1. Introduction1A. Purposes of the Manual1B. Structure of the Manual2C. History of the Manual3D. The 2008 Revision 4E. Revisions between Editions of the Manual5Chapter 2. Overview of the Framework7A. Introduction 7B. Structure of the Accounts 7C. Metadata, Dissemination Standards, Data Quality, and Time Series 16Annex Satellite Accounts and Other Supplemental Presentations 16Annex Overview of Integrated Economic Accounts 18Chapter 3. Accounting Principles29A. Introduction 29B. Flows and Positions 29C. Accounting System 34D. Time of Recording of Flows 35E. Valuation 40F. Aggregation ting 46G. Symmetry of Reporting 48H. Derived Measures 48Chapter 4. Economic Territory, Units, Institutional Sectors, a