PROBLEM SET #2: LIST OF TRANSACTIONS
1. Purchase of $35 million in Japanese bonds by Vangaurd (USA).
2. A $25 million US aid to Bosnia
3. $45 million sales by All State Insurance in France
4. Purchase by HP of components valued at $65 million from Huyndai, in Korea.
5. A $120 million stock issue in Frankfurt by GE
6. Payment of $10 million in dividends by GE to its investors in Frankfurt
7. Purchase of $50 million Euros by the US Federal Reserve
8. Purchase of $60 million in Japanese Govn’t Bonds by the US Federal Reserve
9. Foreign tourists spending $15 million in New Orleans
10.Sale of Star Wars DVD, valued at $55 million, in China
BOP PRACTICE PROBLEM
Credit Debit
Goods/Merchandise 10(55) 4(65)
Service 3(45), 9(15)
Primary Income (Investment income) 6(10)
Secondary Income (unilateral transfer) 2(25)
Capital & Financial Account 5(120) 1(35),
Official Reserve 7(50), 8(60)
Có hạch toán nào SAI?
PROBLEM #1 –P.83
PROBLEM #1
–P.83
BOP PRACTICE PROBLEM
Credit Debit
Goods/Merchandise 10(55) 4(65)
Service 3(45), 9(15)
Primary Income (Investment income) 6(10)
Secondary Income (unilateral transfer) 2(25)
Capital & Financial Account 5(120) 1(35), 8(60)
Official Reserve 7(50)
BOP PRACTICE PROBLEM #2
Trade of Balance (55 + 45 + 15) – 65 = +50
Current Account Balance (55 + 45 + 15) – (65 + 10 + 25) = +15
(35 + 60 + 50) - (120) = 25
Financial Account Balance (BPM6)
(Tài sản> Nợ: thặng dư vốn)
Điểm SAI ở kết luận là gì?
(Tài sản> Nợ: thâm hụt vốn)
PROBLEM SET #3: LIST OF TRANSACTIONS
A. Payment of $20 million in Social Security to US citizens living in Costa Rica
B. Sale overseas of Elvis Presley CDs valued at $15 million.
C. Tuition receipts of $30 million received by US universities from foreign students.
D. Payment of $8 million consulting fees to Arthur Andersen by a Mexican firm
E. Purchase of $ 32 million of British Pounds by the US Federal Reserve
F. Purchase of $ 6 million of British government bonds by the US Federal Reserve
G. Sale of a $100 million Eurobond issue in London by IBM.
H. Payment of $10 million in interest by IBM to its Eurobond investors in London
I. Sale of $8 million in gold by the US Federal Reserve
J. Purchase by TI of memory chips valued at $60 million from Toshiba, in Japan.
K. Purchase of $25 million in East European stocks by Fidelity Investments (USA).
BOP PRACTICE PROBLEM #3
Credit Debit
Goods/Merchandise B (15) J (60)
Service C (30), D (8)
Primary Income H (10)
Secondary Income A (20)
Capital & Financial Account G (100) F (6), K (25)
Official Reserve I (8) E (32)
BOP PRACTICE PROBLEM #3
Trade of Balance (15 + 30 + 8) – 60 = -7
Current Account Balance (15 + 30 + 8) – (60 + 10 + 20) = -37
(6 + 25 + 32) - (100 + 8) = -45
Financial Account Balance (BPM6)
(Tài sản< Nợ: thặng dư vốn)
PROBLEM SET #1: LIST OF TRANSACTIONS
a. Payment of $20 million in Social Security to US citizens living in Costa Rica
b. Sales overseas of Elvis Presley CDs valued at $15 million.
c. Tuition receipts of $30 million by American universities from foreign students.
d. Payment of $8 million consulting fees to Arthur Andersen by a Mexican firm
e. Sales of a $100 million Eurobond issue in London by IBM.
f. Payment of $10 million in interest by IBM to its Eurobond investors in London
g. Purchase by TI of memory chips valued at $60 million from Toshiba, in Japan.
h. Purchase of $25 million in East European stocks by Fidelity Investments (USA).
i. Fidelity receives $5 million in dividends from its East European stock investment
j. US Federal Reserve sells $20 million of Japanese bonds
k. US Federal Reserve buys $30 million of Japanese yen
10
BOP PRACTICE PROBLEM #1
Credit Debit
Goods/Merchandise 15(b)
Service
Primary Income (Net investment in come)
Secondary Income (Unilateral Transfer) 20(a)
Capital & Financial Account
Official Reserve
BOP PRACTICE PROBLEM #1
Credit Debit
Goods/Merchandise 15 (b) 60 (g)
Service 30 (c); 8 (d)
Primary Income 5 (i) 10 (f)
Secondary Income 20 (a)
Capital & Financial Account 100 (e); 20 (j) 25 (h)
Official Reserve 30 (k)
BOP PRACTICE PROBLEM #1
BPM5
Trade of Balance (15 – 60) + 30+8= -7
Current Account Balance (15+30+8+5) – (60+10+20) = -32
Financial Account Balance (100+20) - (25) = + 95
BOP PRACTICE PROBLEM #1
Trade of Balance (15 – 60) + 30+8= -7
Current Account Balance (15+30+8+5) – (60+10+20) = -32
(25 +30) - (100+20) = - 65
Financial Account Balance (BPM6)
(Tài sản< Nợ: thặng dư vốn)
