A transfer of purchasing power from one economic entity to another is called a transfer, except for (1) the transfer of purchasing power in exchange for goods, services, and the labor of employed persons, and (2) the transfer of purchasing power as a counterpayment for the transfer of financial claims. Transfers are called current transfers and capital transfers, depending on whether the transfer of purchasing power involved the current account (production account and disposal account) or the accumulation account, respectively. In other words, a transfer that is intended to be a source of funds to finance accumulation activities, or a transfer that is funded by wealth rather than income, is a capital transfer. Source: Heibonsha World Encyclopedia, 2nd Edition Information |
ある経済主体から他の経済主体へ購買力が移動することのうち,(1)財・サービスおよび被雇用の労働の代価として購買力が移動する場合,および(2)金融請求権の移動の反対給付として購買力が移動する場合を除いた場合を移転という。移転は,関連する購買力の移動が経常勘定(生産勘定と処分勘定)にかかわるか,それとも蓄積勘定にかかわるかによって,それぞれ経常移転および資本移転という。換言すれば,蓄積活動を調達する資金源泉となることが予定される移転,もしくは所得ではなく富を原資とする移転が資本移転である。
出典 株式会社平凡社世界大百科事典 第2版について 情報 |
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