2012년 5월 31일 목요일

[자료] 국민계정체계(SNA93 )상의 용어 관련


(...) of which: Entrepreneurial income

The entrepreneurial income for a corporation, quasi-corporation, or institutional unit owning an unincorporated enterprise engaged in market production is its operating surplus or mixed income plus property income receivable on the financial or other assets owned by the enterprise, minus interest payable on the liabilities of the enterprise and rents payable on land or other tangible nonproduced assets rented by the enterprise. (SNA93 paragraph 7.18)

of which: operating surplus


The operating surplus measures the surplus or deficit accruing from production before taking account of any interest, rent or similar charges payable on financial or tangible non-produced assets borrowed or rented by the enterprise, or any interest, rent or similar receipts receivable on financial or tangible non-produced assets owned by the enterprise; (note: for unincorporated enterprises owned by households, this component is called “mixed income”). (SNA93 paragraph 7.8)


of which: national income

National income is the total value of the primary incomes receivable within an economy less the total of the primary incomes payable by resident units. (SNA93 paragraph 7.14)


Operating surplus represents the income of corporations and government business enterprises accruing to the capital factor of production from the production of goods and services. The international System of National Accounts (SNA 1993) labels operating surplus, often referred to as capital income, as a component of entrepreneurial income. In Canada, operating surplus is the largest component of entrepreneurial income, with the income generated from production by unincorporated businesses making up the balance. However, unincorporated business income is described as mixed income1 because it contains remuneration for work done by the owner(s), which cannot be separated from the return to the owner as entrepreneur (see Chapter 5). 



NIPA net operating surplus, a new component, is a profits-like measure that shows business income after subtracting the costs of compensation of employees, taxes on production and imports (less subsidies), and consumption of fixed capital (economic depreciation) from value added, but before subtracting financing costs (such as net interest) and business transfer payments. Net operating surplus is therefore conceptually similar to the financial accounting concept of earnings before interest and taxes.

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