如题,老师讲课说capital account中是non-produced和non-financial的资产的买卖,例如版权,那专利权不也是吗?
源_品职助教 · 2019年12月02日
嗨,从没放弃的小努力你好:
这里是我们原版书写的比较乱的地方。
注意到原版书写到“ Fees from patents and copyrights on new technology, software, books, and movies are also recorded in the services category“注意到这里是属于服务费是属于经常账户。
同时,原版书还写到“ Sales and purchases of non-produced, non-financial assets, such as the rights to natural resources,
and the sale and purchase of intangible assets, such as patents”,这里就属于资本账户。
所以其实块有一点小矛盾。所以如果是专利费用后面跟着一个具体商品,比如本题中的书,那么我们认为还是属于经常账户。
-------------------------------加油吧,让我们一起遇见更好的自己!