In this paper, we classify the carbon emission inventories into three perspectives through a case study in Beijing: territory account (TA), production account (PA) and consumption account (CA). A single-regional input output (SRIO) method was used to calculate production account and consumption account with a traditional competitive input output (10) table. Results show that both TA and PA have the same final values, but disparity exists at the sectoral distribution level. Both PA and CA increased from 2000 to 2007, but CA was bigger than PA and increased faster than PA. This indicates that Beijing was a carbon importer with an increasing trend. Sectoral analysis shows that "melting and pressing of metals (14)", "Nonmetal mineral products (13)" and "Petroleum processing, coking, and nuclear fuel processing (11)" have higher direct carbon emissions from production perspective (TA), whilst "Construction" and "Service" sectors have higher emissions from consumption perspective (PA and TA). High embodied emission sectors in PA/TA, particularly the "Construction" sector, deserve more attentions for carbon emission mitigation. (C) 2014 Elsevier Ltd. All rights reserved.