如何核算存贷款类金融资产名义利息——1993年SNA《第19章附录二》中核算方法的刍议  

How to calculate the nominal interest of deposit loan financial assets——meager opinion on the accounting method in Annex B of Chapter XIX of 1993 SNA

作　　者：向书坚[1] 徐钢 

机构地区：[1]英国诺丁汉大学经济学院 [2]国家审计署发展计划审计局

出　　处：《统计研究》2001年第1期19-24,共6页Statistical Research

摘　　要：This paper provides the method to calculate the nominal interest under significant inflation. The author argues that:whatever the real interest is positive or not, it should be recorded in the primary income distribution account, and the compensation for inflation should be treated as capital transfer.This paper provides the method to calculate the nominal interest under significant inflation. The author argues that:whatever the real interest is positive or not, it should be recorded in the primary income distribution account, and the compensation for inflation should be treated as capital transfer.

关 键 词：名义持有收益 实际持有损失 名义利息 基本利息 

分 类 号：F830－32[经济管理—金融学] F222.39