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Eric · 2023年07月20日

在国外买房子买股权?

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?


1 个答案

笛子_品职助教 · 2023年07月21日

嗨,努力学习的PZer你好:


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?


收到的房租,股息,记入current account。

买房子的钱,买股权的钱,记入capital account。

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努力的时光都是限量版,加油!