05.01 Balance of Payments Accounts . Define and distinguish between the current account {CA}, the capital and financial account (CFA), and the balance of payments [BOP]. . Define balance oftrade, net exports, accounting credit, and accounting debit. . Recognize that the CA, CFA, and BOP are accounting measures that help inform macroeconomic concepts of foreign investment and trade. . Explain how changes in the components ofthe CA and CFA lead to either a surplus or deficit in each and how this affects the country's BOP