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摇一摇 · 2022年02月26日

Received a KRW15 million dividend from South Korea subsidiary

  1. CFA I
  2. Economics Analysis

NO.PZ2018062003000192

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。

这里的subsidiary是什么意思呢

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2 个答案

笛子_品职助教 · 2022年02月28日

嗨，努力学习的PZer你好：


是的，应该在current account。

注意下，直接买煤炭这个商品是current account，如果买煤矿的采矿权是capital account。


这道题会改一下。



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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

笛子_品职助教 · 2022年02月26日

嗨，爱思考的PZer你好：


subsidiary是子公司的意思。中国的公司，在韩国开设子公司，收到韩国子公司的股息，这属于current account

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

摇一摇 · 2022年02月27日

Bought coal from Australia for AUD40 million. 这里的coal是属于原材料，应该是在current account吧？

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NO.PZ2018062003000192 问题如下 A cocompany in China hthe following transactions ring the most recent month.• Bought cofrom Australia for AU0 million.• BorroweAU0 million from a bank in Melbourne.• Receivea KRW15 million vinfrom South Korea subsiary.• PaiCNY850million to a China’s shipping company.Whiof the following woulreflectein China’s current account balanfor the quarter? A.Paito the shipping company. B.The proservice. C.The vin C is correctThe Chinese company allows South Korea subsiary to use the capital, anthe vin means the payment for those services.考点Balanof PaymentsBought cofrom Australia for AU0 million.这项属于CapitAccountBorroweAU0 million from a bank in Melbourne.这项属于FinanciAccountReceivea KRW15 million vinfrom South Korea subsiary.这项属于Current account.PaiCNY850million to a China’s shipping company.这项属于国内交易因此C正确。 这个知识点考察的是哪一章

2023-07-22 13:15 1 · 回答

NO.PZ2018062003000192 问题如下 A cocompany in China hthe following transactions ring the most recent month.• Bought cofrom Australia for AU0 million.• BorroweAU0 million from a bank in Melbourne.• Receivea KRW15 million vinfrom South Korea subsiary.• PaiCNY850million to a China’s shipping company.Whiof the following woulreflectein China’s current account balanfor the quarter? A.Paito the shipping company. B.The proservice. C.The vin C is correctThe Chinese company allows South Korea subsiary to use the capital, anthe vin means the payment for those services.考点Balanof PaymentsBought cofrom Australia for AU0 million.这项属于CapitAccountBorroweAU0 million from a bank in Melbourne.这项属于FinanciAccountReceivea KRW15 million vinfrom South Korea subsiary.这项属于Current account.PaiCNY850million to a China’s shipping company.这项属于国内交易因此C正确。 C里面说的vin不属于投资收益，算在financiaccount里面吗？B中的service不是经常账户的内容吗

2022-12-04 14:58 2 · 回答

NO.PZ2018062003000192 The proservice. The vin C is correThe Chinese company allows South Korea subsiary to use the capital, anthe vinmeans the payment for those services. 考点Balanof Payments Bought cofrom Australia for AU0 million.这项属于CapitAccount BorroweAU0 million from a bank in Melbourne.这项属于FinanciAccount Receivea KRW15 million vinfrom South Korea subsiary.这项属于Current account. PaiCNY850million to a China’s shipping company.这项属于国内交易 因此C正确。 AB是servifee，应该记入current account啊

2022-03-05 23:00 2 · 回答

NO.PZ2018062003000192 The proservice. The vin C is correThe Chinese company allows South Korea subsiary to use the capital, anthe vinmeans the payment for those services. 考点Balanof Payments Bought cofrom Australia for AU0 million.这项属于CapitAccount BorroweAU0 million from a bank in Melbourne.这项属于FinanciAccount Receivea KRW15 million vinfrom South Korea subsiary.这项属于Current account. PaiCNY850million to a China’s shipping company.这项属于国内交易 因此C正确。比如在国外买了个铁矿，这种经常性的铁矿或煤矿购买不应该算在经常性栏目中吗？

2021-07-10 18:36 1 · 回答