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  3. Which of the following would not result in a credit entry in the China’s balance

Which of the following would not result in a credit entry in the China’s balance

游客2025-06-20  27
问题 Which of the following would not result in a credit entry in the China’s balance of payments?
选项 A、The sale of a piece of furniture to a business firm in Japan
B、Interest and dividends paid on foreign investment in China
C、Interests on a Chinese bank deposit in the United Kingdom
D、An increase in foreign investment in China
答案 B
解析 答案为B项。根据国际收支平衡表所遵循的复式记账原理，本题材中A项、C项、D项都应被列为贷方，只有B项所指的“支付在中国的投资收益”应列为借方，故选B项。
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