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nzh · 2018年03月09日

Patents 问一道题:NO.PZ2016010802000191 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


没太理解,讲义上在current account 上包括fees from patents。 capital account 里也包括sales and purchases of patents, 那到底是在经常账户还是资本账户呢?

1 个答案

源_品职助教 · 2018年03月09日

通常情况下,碰到专利费用,优选经常性账账户。

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NO.PZ2016010802000191问题如下Patent fees anlegservices are recorin whiof the following balanof payments components?A.Capitaccount.B.Current account.C.Financiaccount. is correct.The current account measures the flows of goo anservices (inclung income from foreign investments). Patent fees anlegservices are both capturein the services sub-account of the current account.考点Balanof Payments解析原版书这里把Patent fees归入了CURRENT ACCUNT之下的SERVICES,而在CAPITACCOUNT中的CAPITTRANSFERS下也列示了patent那么这题给我们一个思路。那就是如果碰到PATNENT FEE,还是放入Current account下。一般考试不会出这么模棱两可的。legservices属于Patent fees 买房子,买的钱计入资本账户,收到房租呢?买股权,分红计入经常账户,买股权的钱呢?

2023-07-20 15:29 1 · 回答

NO.PZ2016010802000191 问题如下 Patent fees anlegservices are recorin whiof the following balanof payments components? A.Capitaccount. B.Current account. C.Financiaccount. is correct.The current account measures the flows of goo anservices (inclung income from foreign investments). Patent fees anlegservices are both capturein the services sub-account of the current account.考点Balanof Payments解析原版书这里把Patent fees归入了CURRENT ACCUNT之下的SERVICES,而在CAPITACCOUNT中的CAPITTRANSFERS下也列示了patent那么这题给我们一个思路。那就是如果碰到PATNENT FEE,还是放入Current account下。一般考试不会出这么模棱两可的。legservices属于Patent fees capitaccount里面有债务豁免和migrants' transfer还有就是非金融资产的消费与处置,但感觉里不怎么经常选这个诶

2023-06-15 09:23 1 · 回答

请问为什么patent的归类在capitaccount, 但是patent fee算在current account?具体应该怎么区分呢?有什么规律吗?

2018-11-12 08:59 3 · 回答

    I think patent is a kinof intellectucapital

2017-10-27 09:37 1 · 回答