国内生产总值 是按市场价格计算的国内生产总值的简称。它是一个国家（地区）所有常住单位在一定时期内生产活动的最终成果。国内生产总值有三种表现形态，即价值形态、收入形态和产品形态。从价值形态看，它是所有常住单位在一定时期内所生产的全部货物和服务价值超过同期投入的全部非固定资产货物和服务价值的差额，即所有常住单位的增加值之和；从收入形态看，它是所有常住单位在一定时期内所创造并分配给常住单位和非常住单位的初次分配收入之和；从产品形态看，它是最终使用的货物和服务减去进口货物和服务。在实际核算中，国内生产总值的三种表现形态表现为三种计算方法，即生产法、收入法和支出法。三种方法分别从不同的方面反映国内生产总值及其构成。 
    国民生产总值 是按市场价格计算的国民生产总值的简称。它是一个国家所有常住单位在一定时期内收入初次分配的最终成果。一国常住单位从事生产活动所创造的增加值在初次分配过程中主要分配给该国的常住单位，但也有一部分以劳动者报酬和财产收入等形式分配给该国的非常住单位，同时，国外生产所创造的增加值也有一部分以劳动者报酬和财产收入等形式分配给该国的常住单位。从而产生了国民生产总值概念，它等于国内生产总值加上来自国外的劳动者报酬和财产收入减去付给国外的劳动者报酬和财产收入。与国内生产总值不同，国内生产总值是一个生产概念，而国民生产总值则是个收入概念。 
    国民生产总值同社会总产值、国民收入的区别，从核算范围看，社会总产值和国民收入都只计算物质生产部门的劳动成果，而国民生产总值除计算物质生产部门劳动成果外，还计算非物质生产部门的劳动成果。从这三个指标的价值构成看，社会总产值计算了社会产品的全部价值；国民生产总值计算在生产产品和提供劳务过程中增加的价值，即增加值，不计算中间产品和中间劳务投入的价值；而国民收入除了不计算中间产品价值外，还不包括固定资产折旧价值，即只计算净产值。 
    支出法国内生产总值 指一个国家（或地区）所有常住单位在一定时期内用于最终消费、资本形成总额，以及货物和服务的净出口总额，它反映本期生产的国内生产总值的使用构成。 
    最终消费 指常住单位在一定时期内对于货物和服务的全部最终消费支出，也就是常住单位为满足物质、文化和精神生活的需要，从本国经济领土和国外购买的货物和服务的支出。它不包括非常住单位在本国经济领土内的消费支出。最终消费分为居民消费和政府消费。 
    （一）居民消费：指常住住户在一定时期内对于货物和服务的全部最终消费支出，居民关于货物的最终消费支出在货物的所有权发生变化时记录，关于服务的最终消费支出在服务提供的时候记录。居民消费支出按市场价格计算，即按居民支付的购买者价格计算，货物的购买者价格是购买者取得交货所支付的价格，它包括购买者支付的运输和商业费用。居民消费支出除了直接以货币形式购买的货物和服务的消费支出外，还包括以其他方式获得的货物和服务的消费支出，即所谓的虚拟消费支出。居民虚拟消费支出包括如下几种类型：单位以实物报酬及实物转移的形式提供给劳动者的货物和服务，住户生产并由本住户消费了的货物和服务、其中的服务仅指住户的自有住房服务；金融机构提供的金融媒介服务；保险公司提供的保险服务。 
    （二）政府消费：指政府部门为全社会提供的公共服务的消费支出和免费或以较低的价格向居民住户提供的货物和服务的净支出，前者等于政府服务的产出价值减去政府单位所获得的经营收入的价值，政府服务的产出价值等于它的经常性业务支出加上固定资产折旧；后者等于政府部门向居民住户提供的货物和服务的市场价值减去向居民住户收取的价值。 
    资本形成总额 指常住单位在一定时期内获得减去处置的固定资产和存货的净额，包括固定资产形成总额和存货增加两项。 
    （一）固定资本形成总额：指常住单位在一定时期内购置、转入和自产自用的固定资产价值，扣除固定资产的销售和转出后的价值。可分为有形固定资产形成总额和无形固定资产形成总额。有形固定资产形成总额包括一定时期内完成的建筑工程、安装工程和设备工器具购置（减处置）价值，以及土地改良，新增役、种、奶、毛、娱乐用牲畜和新增经济林木价值。无形固定资产形成总额包括矿藏的勘探、计算机软件、娱乐和文学艺术品原件等获得减处置。 
    （二）存货增加：指常住单位在一定时期内存货实物量变动的市场价值即期末价值减期初价值的差额。存货增加可以是正值，也可以是负值，正值表示存货上升，负值表示存货下降。它包括生产单位购进的原材料、燃料和储备物资等存货，以及生产单位生产的产成品、在制品和半成品等存货等。 
    货物和服务净出口 指货物和服务出口减货物和服务进口的差额。出口包括常住单位向非常住单位出售或无偿转让的各种货物和服务的价值；进口包括常住单位从非常住单位购买或无偿得到的各种货物和服务的价值。由于服务活动的提供与使用同时发生，因此服务的进出口业务并不发生出入境现象，一般把常住单位从国外得到的服务作为进口，非常住单位从本国得到的服务作为出口。货物的出口和进口都按离岸价格计算。 
    劳动者报酬 是指劳动者因从事生产活动所获得的全部报酬。它包括劳动者获得的各种形式工资、奖金和津贴，既包括货币形式的，也包括实物形式的，它还包括劳动者所享受的公费医疗和医药卫生费、上下班交通补贴和单位支付的社会保险费等。单位支付的社会保险费，就是单位直接支付给负责社会保险的政府单位（一般指劳动部门）的社会保险金或为本单位职工离退休、发生死亡、伤残、医疗保险等而支付的保险费。对于个体经济来说，其所有者所获得的劳动报酬和经营利润不易区分，这两部分统一作为劳动者报酬处理。 
    生产税净额 指生产税减生产补贴后的差额。生产税指政府对生产单位生产、销售和从事经营活动以及因从事生产活动使用某些生产要素，如固定资产、土地、劳动力所征收的各种税、附加费和规费。具体包括销售税金及附加、增值税、管理费中开支的各种税、应交纳的养路费、排污费和水电费附加、烟酒专卖上缴政府的专项收入等。生产补贴与生产税相反，是政府对生产单位的单方面收入转移，因此视为负生产税处理，包括政策亏损补贴、粮食系统价格补贴、外贸企业出口退税收入等。 
    固定资产折旧 指一定时期内为弥补固定资产损耗按照核定的固定资产折旧率提取的固定资产折旧，或按国民经济核算统一规定的折旧率虚拟计算的固定资产折旧。它反映了固定资产在当期生产中的转移价值。各种类型企业和企业化管理的事业单位的固定资产折旧指实际计提并计入成本费用中的折旧费；不计提折旧的单位，如政府机关、非企业化管理的事业单位和居民住房的固定资产折旧则是按照统一规定的折旧率和固定资产原值计算的虚拟折旧原则上，固定资产折旧应按固定资产的重置价值来计算，但是我国目前尚不具备对全社会固定资产进行重估价的基础，所以暂时只能采用上述方法来计算。 
营业盈余 指常住单位创造的增加值扣除劳动者报酬、生产税净额和固定资产折旧后的余额。它相当于企业的营业利润加上生产补贴，但要扣除从利润中开支的工资和福利以及从税后利润中提取的公益金等。 

    Gross Domestic Product refers to gross domestic product calculated at market prices, which are the final products of all resident units in a country (or region) during a certain period of time. Gross domestic product is expressed in three different forms, i.e. value added, income, and products respectively. The form of value added refers to the total value of all products and services produced by all resident units during a certain period of time minus total value of input of materials and services of the nature of non-fixed assets or the summation of the value added of all resident units; the form of income includes all the income created by all resident units and distributed primarily to all resident and non-resident units; the form of products refers to all final goods and services minus imports of goods and services. In the practice of national accounting, gross domestic product is calculated with three approaches, i.e. product approach, income approach and expenditure approach respectively to reflect gross domestic product and its composition from different aspects. 
    Gross National Product refers to gross national product calculated at market price, which is the final result of the primary distribution of the income created by all the resident units of a country during a certain period of time. The value added created by the resident units of a country engaged in production activities is mainly distributed to the resident units of that country while a part of it is distributed to the non-resident units of the country in the form of remuneration for the laborers and property income.     Simultaneously a part of the value added created abroad is distributed to the resident units of the country in the form of remuneration for the laborers and property income. Simultaneously a part of the value added created abroad is distributed to the resident units of the country in the form of remuneration for the laborers and property income. Thus the concept of gross national product is formed which equals to gross domestic product plus overseas income as remuneration for the laborers and property income minus payment abroad as remuneration for the laborers and property income. Unlike gross domestic product, which is a concept of production, gross national product is a concept of income. 
The difference among gross national product and total value of society and national income is the total     value of society and national income only take into account products of material production sectors. While the gross national product, in addition to products of material production sectors, also takes into account of products of non-material production sectors. In term of the value composition of the three conceptions, the total value of society includes the total value of all products of the society; the gross national product includes only the newly created value in the process of producing goods and services, i.e. the value added and excludes the value of the input of intermediate goods and services; National in come excludes both the intermediate input and depreciation of fixed assets and includes only the net value of output. 
    GDP Calculated with Expenditure Approach refers to total expenditure on final consumption, total capital formation and net export of goods and services by resident units of a country in a certain period of time. It reflects the composition of GDP by its use. 
    Final Consumption refers to the total expenditure of resident units on final consumption of goods and services in a certain period, namely the expenditure of the resident units for purchases of goods and services from domestic economic territory and abroad to meet the requirements of material, cultural and spiritual life. It excludes the expenditure of non-resident units on consumption in the economic territory of the country. The final consumption is classified into resident consumption and government consumption. 
    (1) Resident consumption refers to the total expenditure of resident households on the final consumption of goods and services in a certain period of time. The expenditure of residents on final consumption of goods is recorded when the change of the ownership of goods happens. The expenditure of residents on the final consumption of services is recorded when the services are provided. The expenditure of the residents on consumption is calculated at market prices, namely the purchasers' prices that the residents pay; the purchasers' prices of goods are the prices the residents pay when they obtain the goods, including the transport and commercial expenses paid by the residents. In addition to the expenditure on consumption of goods and services bought by the residents directly with money, the expenditure on goods and services obtained by the residents in other ways, i.e. the so-called fictitious expenditure on consumption is also included in the expenditure of the residents on consumption. The fictitious expenditure of the residents on consumption includes the following types:(a) the goods and services provided to the residents by the units in the form of payment in kind and transfer in kind;(b) the goods and services produced and consumed by the households themselves, in which the services refer only to the services provided by the residential buildings owned by the households;(c) the services of financial intermediary provided by the financial institutions; (d) the insurance services provided by the insurance companies. 
    (2) Government consumption refers to the expenditure on the consumption of the public services provided by the government to the whole society and the net expenditure on the goods and services provided by the government to the households for free charge or at lower prices. The former equals to the output value of the government services minus the value of operating in come obtained by the government departments. (The output value of the government services equals to its current operating expenditure plus depreciation of fixed assets). The latter equals to the market value of the goods and services provided by the government to the households minus the value received by the government from the households. 
    Total Capital Formation refers to the net amount of the fixed assets and stock acquired minus those disposed, including the total fixed assets formation and the increase in stock. 
    (1) Total fixed capital formation refer to the value of fixed assets purchased, transferred in by the resident units and those produced and used by themselves in a certain period deducting the value of fixed assets sold and transferred out. 
It can by classified into total tangible assets formation and total intangible assets formation. The total tangible assets formation include the value of the construction projects, installation projects completed and the equipment, apparatus and instruments purchased as well as the value of land improved, the value of draught animals, breeding stock, milk, wool and recreational animals and the newly increased economic forest in a certain period. The total intangible assets formation includes the prospecting of minerals, the acquisition of computer software, the originals of recreational works and works of literature and arts minus the disposal of them. 
    (2) Increase in stock refers to the market value of the change in stock in a certain period, i.e., the difference of value between the beginning and the end of the period. The increase in stock can be positive or negative. A positive value indicates the increase in stock while a negative value indicates the decrease in stock, The stock includes the raw materials, fuels and reserve materials purchased by the production units as well as the stock of finished products, semi-finished products, work-in-progress, etc. 
Net Export of Goods and Services refers to the difference of the exports of goods and services minus the imports of goods and services. The imports include the value of various goods and services sold or gratuitously transferred by the resident units to the non-resident units. The imports include the value of various goods and services purchased or gratuitously acquired by the resident units from the non-resident units. Because the provision of services and the use of them happen simultaneously, the import and export of services by the resident units from abroad is usually treated as import while the acquisition of services by non-resident units in this country is usually treated as export. The export and import of goods are calculated at FOB. 
    Laborers' Remuneration refers to the whole payment earned by the laborers from the productive activities they are engaged in. It includes wages, bonuses and allowances the laborers earned in various forms, including monetary form and form in kind. It also includes the free medical services provided to the laborers and the medicine expenses, traffic subsidies and social insurance fee paid by the laborers' working units for them. The social insurance fee paid by the laborers' working units refer to the social insurance fee paid directly by the working units to the government department (usually the department of labor) or the insurance fee paid by the enterprises and institutions for the retirement, death, and medical injury treatment of the staff and workers. As the individual economy is concerned, since the laborers' remuneration is not easily distinguished from the operating profit, both are treated as laborers' remuneration. 
    Net Taxes on Production refers to the difference of the taxes on production minus the subsidies on production. The taxes on production refers to the various taxes, extra charges and fees levied on the production units on their production, sale and business activities as well as on some factors of production, such as fixed assets, land and labor force, used in the production activities they are engaged in. Specifically speaking, they include sales tax and extra charges, value added tax, various taxes paid in the administrative expenses, road toll payable, sewage charges, extra charges in water and electric power consumed, special revenue turned over to the government by the monopolized trade of tobacco and liquor, etc. In contrast to the taxes on production, the subsidies on production is the unilateral transfer of part of the government's revenue to the production units and is therefore treated as the negative taxes on production, They include subsidies on the loss due to implementation of government policies, price subsidies to the grain institutions, foreign trade corporations' receipts from drawback, etc. 
    Depreciation of Fixed Assets refers to the depreciation of fixed assets drawn in accordance with the stipulated depreciation rate for the purpose of compensating the wear loss of the fixed assets or the depreciation of fixed assets calculated in a fictitious way in accordance with the stipulated unified depreciation rate in the national economic accounting system. It reflects the value of transfer of the fixed assets in the production of the current period. The depreciation of fixed assets in various enterprises and institutions managed as enterprises refers to the depreciation expenses actually drawn and calculated as part of the cost. In the units, which do not draw the depreciation expenses, such as government agencies, institutions not managed as enterprises as well as the houses of residents, the depreciation of fixed assets is the fictitious depreciation, which is calculated in accordance with the stipulated unified depreciation rate. In principle, the depreciation of fixed assets should be calculated on the basis of the re-purchased value of the fixed assets. However, there is no actual condition to re-evaluate all the fixed assets in China. Therefore, the above-mentioned methods are temporarily adopted at present. 
    Operating Surplus refers to the balance of the value added created by the resident units deducting the laborers' remuneration, net taxes on production ant the depreciation of fixed assets. It is equivalent to the business profit of the enterprises plus subsidies on production, but the wages and welfare expenses paid from the profits and the public welfare fund drawn from the post-tax profits should be deducted.