In the international economic transactions，trading nations have developed an accounting concept3 which is called balance of payments. In other words, the balance of payments is a record of the economic transactions between the residents of one country and the rest of the world. These transactions, in general, could be divided into two forms: visible trade4 and invisible trade5. A visible trade, which is also called international trade, includes exports and imports of goods. An invisible trade refers to an exchange of services or assets6 between residents of one country and those of another, such as cash payments and receipts7，gift, loans and investment, etc.
If residents of Country A spend more abroad than those of Country B spend in Country A, it is called to have a deficit8 on its balance of payments. A surplus9 on one country's balance of payments means that residents of another country spend more in that country than those of that country spend aboard.
Countries with a deficit after all the economic transactions have been recorded are called debtor nations10. Countries with a surplus on their country's balance of payments are called credit nations11.Deficits on the balance of payments have to be financed12. Nowadays, such deficits are usually financed by Special Drawing Rights (SDRs) 13 drawn at the International Monetary Fund(IMF)14.None knows that I am here, deep in the woods; Only the bright moon comes to shine on me.
在国际经济交易中，贸易国创立了一个记帐概念，称之为国际收支。换言之，国际收支是一国居民与世界其他国居民经济交易的记录。总体来说，这些交易可分为两大类：有形贸易和无形贸易。有形贸易，亦称国际贸易，包括货物的进出口。无形贸易，指一国居民与另一国居民之间所进行的服务和资产交易，如，现金的收付、赠款、贷款及投资等。
如果A国居民在B国支出费用大于B国居民在A国的花费，那么A国的国际收支出现逆差(赤字)。一个国家的国际收支顺差是指另一国家的居民在这个国家的花费大于该国居民在另一国家的花费。
在所有上述经济交易后,国际收支出现有逆差的国家称为债务国，顺差的国家为债权国。国际收支的逆差必须进行融通资金。如今国际收支的逆差通常是从国际货币基金组织提取特别提款权来进行融通资金的。