一国出口商品100亿美元，应该在国际收支平衡表中记录的科目为( )。
A．资本项目的借方
B．资本项目的贷方
C．经常项目的借方
D．经常项目的贷方
参考答案：D
解析： 根据国际收支平衡表的记录原则，商品进出口应记入经常项目；根据借贷法则，借方表示资产的增加或负债的减少(资金的运用)，贷方表示负债的增加或资产的减少(资金的来源)，出口商品对应外汇收入(资金的来源)应“贷”记。
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| Jim is the son of a farm owner. One New Year's Day, when he was 15 years old, his father 1 him to work on the farm for one year at his free time. Jim was 2 with his father's idea. "That isn't my job. I have 3 school work to do." At hearing this, his father said, "I promise (答应) to give you the best present if you 4 finish one year's work." Jim thought for a while and 5 . Starting one Saturday, the boy got up early and worked 6 until evening, just like any other farmer. Time passed 7 . Jim's crops grew very well. On the last day of the year, the father called his son to him. "I'm happy to see that you have worked very hard the whole year," said the father. "Now, tell me 8 you want." The boy smiled and showed his father a big piece of bread made from his wheat. "I've already got the 9 present. No pains, no gains. I think this is what you wanted me to 10 ." His father was very pleased to hear that. | ||||
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