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snow666_6 · 2021年05月27日

资本转移指?

NO.PZ2016010801000102

问题如下:

Which account below is most likely included in capital account?

选项:

A.

Unilateral transfers.

B.

Purchases and sales of fixed assets.

C.

Trade for goods and services.

解释:

B is correct. Capital account includes capital transfers and sales and purchases of non-financial assets.

考点:

解析:资本项目包括资本转移和非金融资产的买卖。所以B选项正确

AC选项属于经常性账户。

请问资本转移具体指那些什么?
1 个答案

丹丹_品职答疑助手 · 2021年05月28日

嗨,努力学习的PZer你好:


同学你好,原版书对于capital account是这样定义的

1 Capital transfers include debt forgiveness and migrants’ transfers (goods and fnancial assets belonging to migrants as they leave or enter the country).Capital transfers also include the transfer of title to fxed assets and the transfer of funds linked to the sale or acquisition of fxed assets, gift and inheritance taxes, death duties, uninsured damage to fxed assets, and legacies.

2 Sales and purchases of non-produced, non-fnancial assets, such as the rights to natural resources, and the sale and purchase of intangible assets, such as patents, copyrights, trademarks, franchises, and leases.

包括金融资产和一些货物的转移 也包括一些权力。

不过capital account 在一级和二级的教材定义不是很一致,同学可以按照资本的流入流出记忆,如果有比较特别的单独记忆。这样方便连贯学习

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