NO.PZ2016010802000191
问题如下：
Patent fees and legal services are recorded in which of the following balance of payments components?
选项：
A.
Capital account.
B.
Current account.
C.
Financial account.
解释：
B is correct.
The current account measures the flows of goods and services (including income from foreign investments). Patent fees and legal services are both captured in the services sub-account of the current account.
考点：Balance of Payments
解析：原版书这里把Patent fees归入了CURRENT ACCDOUNT之下的SERVICES，而在CAPITAL ACCOUNT中的CAPITAL TRANSFERS下也列示了patent
那么这题给我们一个思路。那就是如果碰到PATNENT FEE，还是放入Current account下。一般考试不会出这么模棱两可的选项。
legal services属于Patent fees
买房子，买的钱计入资本账户，收到房租呢？
买股权，分红计入经常账户，买股权的钱呢？
