1, the increase in foreign exchange income, the source of this increase in foreign exchange income may be overseas investment in China, or domestic enterprises borrow foreign debts, which is an increase in external liabilities; Another situation is the return of assets previously invested or kept overseas, which reflects the reduction of foreign assets.

2. The increase of foreign exchange expenditure may be domestic and foreign investment, corresponding to the increase of foreign assets; On the other hand, the return of overseas loans or overseas investments corresponds to the reduction of external liabilities.