问题如下:
Which account below is most likely included in capital account?
选项:
A. Unilateral transfers.
B. Purchases and sales of fixed assets.
C. Trade for goods and services.
解释:
B is correct. Capital account includes capital transfers and sales and purchases of non-financial assets.
考点:
解析:资本项目包括资本转移和非金融资产的买卖。所以B选项正确
AC选项属于经常性账户。
在capital account 中包涵的资产按照讲义来说不是无形资产吗?