Visible items e.g real tangible goods that can be seen through the custom department.
Invisible items like payments and earnings from shipping, civil aviation, tourism banking, insurance profits from foreign investment, interest known as invisible but because the ultimate value is not known, they do not pay to custom warehouses.

The current account shows, therefore, foreign exchange spent on imported goods an services and foreign currency earned by exporting goods and invisibles. It can be deficit or surplus current account.

Capital Account. This deals with the movement of Capital in and out of the country.

The movement of capital out. Short-term and long-run leading:

Investment (buying assets abroad)

Buying home-based foreign industries (in foreign currency)

Repayment of loans.

Buying better values of goods that are to be consequently sold.