2. 外语
  3. Suppose that a Brazilian firm imports Japanese microchips. The transaction will appear

Suppose that a Brazilian firm imports Japanese microchips. The transaction will appear

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问题 Suppose that a Brazilian firm imports Japanese microchips. The transaction will appear
选项 A、on neither country’s balance of payment accounts
B、as a debit on the Brazilian balance of payments
C、as a debit on the Japanese balance of payments
D、as a credit on the Brazilian balance of payments
答案B
解析 答案为B项。balance of payments，BOP“国际收支”。balance of payments statement“国际收支平衡表”。一国实现国际收入时，在国际收支平衡表中记入贷方，而发生对外支付时，在国际收支平衡表中记入借方。本句之意：巴西进口付汇，故应记入借方，而日本出口收汇，应记入贷方。故本题选B项。
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