New accounting information system: An application for a basic social benefit in Spain
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تراز پرداخت‌ها یا به اختصار BOP مفهومی است در علم اقتصاد مرتبط با رابطۀ میان مطالبات یک کشور از بقیۀ جهان و تعهدات آن کشور به بقیۀ جهان. اگر تراز پرداخت های کشوری مثبت باشد گرایش به تقویت ارز محلی به وجود می آید و اگر تراز پرداخت های کشوری منفی باشد گرایش به تضعیف ارز محلی به وجود می آید. در واقع بر اساس تئوری تراز پرداخت ها نرخ ارز باید در سطح تعادل باشد. اشخاص حقیقی وحقوقی یعنی افراد (تجار) ، شرکتها ، موسسات ، بانکها وارگانهای دولتی درطول یکسال ، معاملات ومبادلاتی با اشخاص حقیقی وحقوقی خارجی انجام می دهند. این معاملات ومبادلات شامل صدور و ورود کالاها وخدمات ، اعطاء یا اخذ وام ، انجام سرمایه گذاری و گرفتن ویا اهداء هدایای بلاعوض می باشد. برای اطلاع از اهمیت واثر این معاملات ومبادلات بر فعالیتهای اقتصادی کشور ، معمولا" آنهارا تقسیم بندی وبه طور منظم ثبت می کنند. ترازپرداختها معمولا" به سه حساب : جاری ، سرمایه وتسویه های رسمی تقسیم می شود.هرگونه فعالیتی درترازپرداختها به صورت مثبت ومنفی (بستانکار یا بدهکار) ثبت می شود.
در این صفحه، تعداد 86 مقاله انگلیسی از ژورنال ها و مجلات معتبر پایگاه ساینس دایرکت (ScienceDirect) درباره موضوع تراز پرداخت آرشیو شده است که شما می توانید مقالات مورد نظر خود را بر اساس سال انتشار، موضوع مقاله، وضعیت ترجمه و تعداد صفحات، انتخاب نموده و دانلود فرمایید.
در صورتی که مقاله لاتین مورد نظر شما تا کنون به زبان فارسی ترجمه نشده باشد، واحد ترجمه پایگاه ISI Articles با همکاری تنی چند از اساتید و مترجمان با سابقه، آمادگی دارد آن را در اسرع وقت و با کیفیت مطلوب برای شما ترجمه نماید.
در صورتی که مقاله لاتین مورد نظر شما تا کنون به زبان فارسی ترجمه نشده باشد، واحد ترجمه پایگاه ISI Articles با همکاری تنی چند از اساتید و مترجمان با سابقه، آمادگی دارد آن را در اسرع وقت و با کیفیت مطلوب برای شما ترجمه نماید.
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