capital account

American  

noun

1. a business account stating the owner's or shareholder's interest in the assets.

2. Accounting. capital accounts, accounts showing the net worth in a business enterprise.

---

capital account British  

noun

1. economics that part of a balance of payments composed of movements of capital and international loans and grants Compare current account

2. accounting a financial statement showing the net value of a company at a specified date. It is defined as total assets minus total liabilities and represents ownership interests

3. an account of fixed assets

---

Etymology

Origin of capital account

First recorded in 1890–95

Compare meaning

How does capital-account compare to similar and commonly confused words? Explore the most common comparisons:

• current account vs. capital account

Example Sentences

India’s capital account balance is negative for 30 years, and the rupee approaches 100 to the dollar despite interventions.

From Barron's • May 21, 2026

While the U.S. current account is in deficit, the capital account runs a large surplus, effectively balancing it out.

From The Wall Street Journal • Feb. 24, 2026

The council is one of six granted what the government calls "exceptional" permission to break the golden rule of not meeting revenue shortfalls with cash from the capital account.

From BBC • Apr. 23, 2024

The 2015 reform led to a wave of capital flight and currency depreciation and China has focused on sealing, rather than opening, its capital account since.

From Reuters • Mar. 12, 2023

Of course necessary costs must be met, proper functions of the Government performed, and constant investments for capital account and reproductive effort must be carried on by our various departments.

From State of the Union Address by Coolidge, Calvin