No.PZ2018062003000192 (选择题)
来源: 品职出题
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?
您的回答, 正确答案是: C
A
Paid to the shipping company.
B
不正确The product service.
C
The dividend.
A是从澳大利亚买了4千万澳元的煤炭，这不是购买原材料的普通贸易吗？为什么需要计入capitial account而不是current account？
