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粉红豹 · 2018年10月14日

问一道题：NO.PZ2018062003000192 [ CFA I ]

  1. CFA I
  2. Economics Analysis

问题如下图：

    

选项：

A.

B.

C.

解释：


Current account 经常账户有四个子账户：merchandise trade, services, income receipts, unilateral transfers.

本题目中的dividend 属于income receipts。这点我理解了。

但是A、B选项为什么不属于current account？如果不属于，那属于什么account分类？

谢谢老师。

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2 个答案

答疑助手丽丽 · 2018年10月15日

可能题目的意思是认为shipping在最后一个圆点只是该公司的名称，如果A是CNY850就可以选了

题目有些不严谨，可以不用在意~

答疑助手丽丽 · 2018年10月14日

A选项的运输本身是属于经常账户的，但无法对应题中的圆点

B选项是服务交易，但题中没有涉及服务的交易，只是货物的交易，金钱的往来

粉红豹 · 2018年10月14日

最后一个圆点说了shipping字样，为什么不是经常账户

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NO.PZ2018062003000192 问题如下 A cocompany in China hthe following transactions ring the most recent month.• Bought cofrom Australia for AU0 million.• BorroweAU0 million from a bank in Melbourne.• Receivea KRW15 million vinfrom South Korea subsiary.• PaiCNY850million to a China’s shipping company.Whiof the following woulreflectein China’s current account balanfor the quarter? A.Paito the shipping company. B.The proservice. C.The vin C is correctThe Chinese company allows South Korea subsiary to use the capital, anthe vin means the payment for those services.考点Balanof PaymentsBought cofrom Australia for AU0 million.这项属于CapitAccountBorroweAU0 million from a bank in Melbourne.这项属于FinanciAccountReceivea KRW15 million vinfrom South Korea subsiary.这项属于Current account.PaiCNY850million to a China’s shipping company.这项属于国内交易因此C正确。 这个知识点考察的是哪一章

2023-07-22 13:15 1 · 回答

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2022-12-04 14:58 2 · 回答

NO.PZ2018062003000192 The proservice. The vin C is correThe Chinese company allows South Korea subsiary to use the capital, anthe vinmeans the payment for those services. 考点Balanof Payments Bought cofrom Australia for AU0 million.这项属于CapitAccount BorroweAU0 million from a bank in Melbourne.这项属于FinanciAccount Receivea KRW15 million vinfrom South Korea subsiary.这项属于Current account. PaiCNY850million to a China’s shipping company.这项属于国内交易 因此C正确。 AB是servifee，应该记入current account啊

2022-03-05 23:00 2 · 回答

NO.PZ2018062003000192 这里的subsiary是什么意思呢

2022-02-26 09:28 2 · 回答

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2021-07-10 18:36 1 · 回答