【摘要】The essay tries to probe theoretically into the production characteristics of financial service and some concrete problems of financial service accounting in order that problems encountered in the financial service accounting can be gradually solved. Centring on the main features of financial and no一financial sector's interests revenue and cost.the essay makes further exploration into methods of calculating product value of financial sector and exploitation of financial service products by the non financial sector. In the end .the essay discusses effects of different accounting methods on GDP as well as on gross value of output and value added of profit earning and nonprofit earning production sectors and also on the distribution of domcstic gross of output.