NO.PZ2018062003000192
问题如下:
A coal company in China had the following transactions during the most recent month.
• Bought coal from Australia for AUD40 million.
• Borrowed AUD60 million from a bank in Melbourne.
• Received a KRW15 million dividend from South Korea subsidiary.
• Paid CNY850million to a China’s shipping company.
Which of the following would be reflected in China’s current account balance for the quarter?
选项:
A.Paid to the shipping company.
B.The product service.
C.The dividend.
解释:
C is correct
The Chinese company allows South Korea subsidiary to use the capital, and the dividend means the payment for those services.
考点:Balance of Payments
Bought coal from Australia for AUD40 million.这项属于Capital Account
Borrowed AUD60 million from a bank in Melbourne.这项属于Financial Account
Received a KRW15 million dividend from South Korea subsidiary.这项属于Current account.
Paid CNY850million to a China’s shipping company.这项属于国内交易
因此C选项正确。
何老师讲课时明明说mechandise&service属于current account,例题中也说过buy raw material属于current account,所以解析说"Bought coal from Australia for AUD40 million.这项属于Capital Account"?是否有误?
另外问一下,B选项product是指题干里哪一项?还是其实B选项哪一项题干都不是?
谢谢老师