In this paper, the interface of a non-equilibrium two-phase system is viewed as a three-dimensional zone. A surface balance equation is obtained which is formally identical with that found in the usual approach wherein surface fields are postulated instead of being derived. Complete physical correspondence with the usual approach is achieved in a suitable zeroth order approximation. A hierarchy of balance equations pertaining to normal moments of order ≥ 1 is obtained. In the zeroth order approximation, the first of these reproduces the transversality condition derived in the theory of Bedeaux, Albano and Mazur. The expression for the surface stress tensor is obtained in the zeroth order approximation.