You must describe 4 items to gain full marks.
1 mark for each valid description.
A model answer could look something like this:
The current account includes trade in goods, which is the value of exports minus the value of imports of physical items like cars or food (1).
The current account includes the trade in services, which is the value of exported services minus imported services of intangible transactions such as tourism or business services (1).
The current account also includes investment income or net primary income, which consists of money earned from investments abroad such as profits received by a UK company from its foreign operations (1).
The financial account records international investment activities, which could involve a foreign company purchasing land or capital in the UK and foreign direct investment (1).