高階ECON-GDPA-010
Hong Kong's GDP compilation uses the 'ownership transfer' principle for recording imports/exports of goods. This means goods are recorded when:
A. They physically cross the customs frontier
B. Ownership changes between resident and non-resident✓ 答案
C. Payment is received by the exporter
D. The shipping bill of lading is issued
解說
HK follows UN SNA 2008: trade in goods is recorded at change of ownership, not physical crossing. This affects timing for goods sent abroad for processing, merchanting, and goods under financial lease.