capital account

noun
  1. a business account stating the owner's or shareholder's interest in the assets.
  2. capital accounts, Accounting. accounts showing the net worth in a business enterprise.

Origin of capital account

First recorded in 1890–95
Dictionary.com Unabridged Based on the Random House Unabridged Dictionary, © Random House, Inc. 2018

British Dictionary definitions for capital account

capital account

noun
  1. economics that part of a balance of payments composed of movements of capital and international loans and grantsCompare current account (def. 2)
  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. US an account of fixed assets
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