以下为句子列表：
英文: “capital account transactions” refer to the increase and decrease of assets and liabilities in the balance of payments as a result of the inflow and outflow of capital， including direct investment， loans and portfolio investment etc.
中文: 七)“资本项目”是指国际收支中因资本输出和输入而产生的资产与负债的增减项目，包括直接投资、各类贷款、证券投资等。
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