为什么不选A呢

问题如下：

During the most recent quarter, a steel company in South Korea had the following transactions:

• Bought iron ore from Australia for AUD50 million.

• Sold finished steel to the United States for USD65

• Borrowed AUD50 million from a bank in Sydney.

• Received a USD10 million dividend from U.S. subsidiary.

• Paid KRW550 million to a Korean shipping company.

Which of the following would be reflected in South Korea's current account balance for the quarter?

选项：

A.The loan. B.The shipping. C.The dividend.

解释：

The current account includes income received on foreign investments. The Korean company effectively "exported" the use of its capital during the quarter to its U.S. subsidiary, and the dividend represents payment for those services.

中文解析：

经常项目包括外国投资的收入。三星电子实际上是将本季度资金的使用“输出”给了美国子公司，股息是对这些服务的支付。