Examlex
Which one of the following is not an external user of financial statements?
Foreign Investment
Capital investment made by individuals or entities based in one country into businesses or assets in another country.
Current Account Balance
A measure of a country’s international trade in goods, services, and direct transfers, representing the difference between its exports and imports.
Current Account Deficit
A measure that shows when a country's total imports of goods, services, and transfers are greater than its total exports. It indicates the country is spending more on foreign trade than it is earning.
Budget Deficit
When federal tax receipts are less than federal government spending.
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