1. International economic transactions are often recorded, and capital flows between countries are recorded in capital accounts;

2. The current account mainly includes the international trade situation between goods and services, while the capital account mainly refers to the transfer of assets between national non-productive entities, such as international loans or investments.

The above is the difference between current account and capital account, both of which are accounts that record the income and expenditure of international projects.

Why does China often have an account surplus?

1, the overall macroeconomic policy of the country is to encourage exports, restrict imports and other policies, and give corresponding tax incentives, so that the country's foreign exchange scale gradually increases, resulting in a current account surplus;

2. China's RMB exchange rate is relatively low, and it has strong foreign exchange control, which is conducive to export and import;

3. China's national conditions are still higher than the total consumption level, and residents are more inclined to save. Insufficient domestic demand can only be exported, resulting in a current account surplus.