All transactions that require a payment to a foreign citizen or government, i.e., imports of goods and services, are entered in the balance of payments accounts as a debit item with a negative (-) sign. All transactions that result in a payment from foreign countries, i.e., exports of goods and services, are entered as a credit item with a positive (+) sign.
　　需要支付外國居民或政府貨款的一切交易，即商品和勞務(wù)的進(jìn)口，登記在國際收支項(xiàng)目的借方，用負(fù)號（－）；引起國外付款的一切交易，即商品和勞務(wù)的出口，登記在貸方，用正號（+）。
　　Essentially, the balance of payments is based on a double entry bookkeeping system. Every transaction enters the balance of payments accounts twice, once as a credit and once as a debit. For example, suppose that the British auto manufacturer Jaguar, although owned by Ford, an American company, ships a car to an American dealer, for $60,000. This import represents a payment by an American citizen to a foreign citizen and is entered as a debit in the balance of payments accounts. However, Jaguar Car Company may open a bank account and deposit the $60,000. This transaction will be entered as a credit of $60,000 in the balance of payments accounts since it is the purchase of a service by a foreign citizen from a domestic citizen. This deposit may further be loaned by the U.S. bank to another bank overseas in the Eurocurrency interbank market. Such a transaction, a payment by a U.S. citizen to a foreign citizen, is entered in the balance of payments accounts as a debit of $60,000. The Eurobank may then lend the funds to an electric utility company in the United States so that this company can pay its social security liability to the U.S. government (or any other bill), and this transaction will be entered in the balance of payments accounts as a credit of $60,000 since it is a payment by a foreign citizen to a domestic citizen.
　　國際收支基本上采用的是復(fù)式記賬法。每筆交易在國際收支賬目上記載兩次，一次作為貸方登記，一次作為借方登記。例如，假設(shè)英國汽車制造商Jaguar，雖然歸一家美國的公司，福特公司所擁有，將一輛小嬌車運(yùn)給一位美國的經(jīng)銷商，價(jià)款60，000美元。這種進(jìn)口表示由美國居民支付外國居民，登記在國際收支科目的借方。而Jaguar汽車公司可能開一個(gè)銀行賬戶，存進(jìn)60,000美元。這筆交易會登記在國際收支科目的貸方，金額60,000美元，因?yàn)檫@是由外國居民從本國居民購買勞務(wù)。這筆存款可能由美國銀行在歐洲同業(yè)市場上進(jìn)一步貸款給海外的另一家銀行。這一類型的交易，一筆由美國居民向外國居民的付款，登記在國際收支科目的借方，金額60,000美元。歐洲銀行可能會再貸給美國的一家電器公司，以便這家公司可以向美國政府支付社會保險(xiǎn)債務(wù)（或其他任何賬單），這筆交易將登記在國際收支科目的貸方，金額60,000美元，因?yàn)檫@是由外國居民向本國居民的付款。