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.
　　需要支付外国居民或政府货款的一切交易，即商品和劳务的进口，登记在国际收支项目的借方，用负号（－）；引起国外付款的一切交易，即商品和劳务的出口，登记在贷方，用正号（+）。
　　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.
　　国际收支基本上采用的是复式记账法。每笔交易在国际收支账目上记载两次，一次作为贷方登记，一次作为借方登记。例如，假设英国汽车制造商Jaguar，虽然归一家美国的公司，福特公司所拥有，将一辆小娇车运给一位美国的经销商，价款60，000美元。这种进口表示由美国居民支付外国居民，登记在国际收支科目的借方。而Jaguar汽车公司可能开一个银行账户，存进60,000美元。这笔交易会登记在国际收支科目的贷方，金额60,000美元，因为这是由外国居民从本国居民购买劳务。这笔存款可能由美国银行在欧洲同业市场上进一步贷款给海外的另一家银行。这一类型的交易，一笔由美国居民向外国居民的付款，登记在国际收支科目的借方，金额60,000美元。欧洲银行可能会再贷给美国的一家电器公司，以便这家公司可以向美国政府支付社会保险债务（或其他任何账单），这笔交易将登记在国际收支科目的贷方，金额60,000美元，因为这是由外国居民向本国居民的付款。