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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

"Collins English Dictionary — Complete & Unabridged" 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012

Etymology

Origin of capital account

First recorded in 1890–95

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Example Sentences

Examples are provided to illustrate real-world usage of words in context. Any opinions expressed do not reflect the views of Dictionary.com.

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

Plans included a Hong Kong-like independent antigraft body, a pilot to pioneer the gradual opening of the country's capital account and internationalising the yuan; and full internet freedom throughout the area.

From Reuters

But given state control of many developers and banks and a tight capital account that limits outflows into assets abroad, that is a low risk scenario, many economists say.

From Reuters

He said there was no other country that combined features such as rule of law, price stability, strong democratic institutions, and open capital accounts.

From Reuters

The onshore yuan is only partially convertible as China's capital account remains largely closed.

From Reuters