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。
我看到原版书的话了,但是current account也说了是商品和服务的买卖,难道sales of fixed asset不算商品吗?
固定资产的买卖不是商品?那固定资产举个例子请问是什么呢?谢谢