问题如下：
During the most recent quarter, a steel company in South Korea had the following transactions
• Bought iron ore from Australia for AUD50 million.
• Sold finished steel to the United States for USD65 million.
• Borrowed AUD50 million from a bank in Sydney.
• Received a USD10 million dividend from US subsidiary.
• Paid KRW550 million to a Korean shipping company.
Which of the following would be reflected in South Korea’s current account balance for the quarter?
选项：
A.The loan.
B.Paid to the shipping.
C.The dividend.
解释：
C is correct.
The current account includes income received on foreign investments. The Korean company effectively "exported" the use of its capital during the quarter to its US subsidiary, and the dividend represents payment for those services.
考点：Balance of Payments
解析：A选项属于Financial account
B选项属于国内贸易
C选项属于current account
Sold finished steel to the United States for USD65 million.
请问，这一项属于current account还是capital account呢？
