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。
老师好，我对dividend这一项有疑惑 ，在current account里有dividend payment;在financial account里说foreign-owned asset 在reporting country are further dividend into official assets and other foreign assets. 怎么理解这两类账户里的dividend呢？而且题里只说了Received a KRW15 million dividend from South Korea subsidiary. 怎么判断属于哪类账户呢？
