Foreign exchange receipts and payments under personal current account are divided into operating foreign exchange receipts and payments and non-operating foreign exchange receipts and payments. Foreign exchange receipts and payments refer to all kinds of due payments that a country can immediately settle with other countries in a currency acceptable to the other party within a certain period of time. It is the sum of income and expenditure expressed in foreign currency between residents of one country and residents of another country due to the import and export of goods, services and capital, the unilateral transfer of assets, and the change of special drawing rights of one country.

Foreign exchange receipts and payments mainly include trade foreign exchange receipts and payments, and foreign income or expenditure expressed in foreign currency caused by the entry and exit of commodities is the most important content of foreign exchange receipts and payments; Foreign exchange receipts and payments of labor services and foreign exchange receipts and payments caused by the export of labor services into and out of China; Transfer of foreign exchange receipts and payments, unilateral transfer of international assets in the form of foreign currency assets, excluding unilateral transfer of physical assets; Foreign exchange receipts and payments caused by capital input and output in the form of foreign currency assets.