NO.PZ202105270100000504
问题如下:
Based only on the emerging markets discussion, developments in which of the following areas most likely signal increasing risk for Country B’s equity market?
选项:
A.Politics
B.Competitiveness
C.Accounting standards
解释:
A is correct.
Per capita income for Country B has been falling, which is a potential source of political stress.
B is incorrect because the persistent current account deficit has been below 2% of GDP. Persistent current account deficits greater than 4% of GDP probably indicate a lack of competitiveness.
C is incorrect because Country B has been transitioning to International Financial Reporting Standards, with full convergence expected within two years, which is a positive development for better accounting standards.
B国的人均收入一直在下降,这是一个潜在的政治压力来源。
B是错误的,因为持续的经常账户赤字一直低于GDP的2%。持续的经常账户赤字超过GDP的4%,这可能意味着缺乏竞争力。
C是不正确的,因为B国一直在向国际财务报告准则过渡,预计在两年内完全趋同,这是更好的会计准则的积极发展。
B选项,怎么知道持续经常账户赤字4%才是不好的呢?