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.

capital account

noun

1. See current account
   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

Word History and Origins

Origin of capital account¹

First recorded in 1890–95

Example Sentences

And our capital account is certainly swelling around that time, as the US runs a persistent, ever-larger trade deficit.

From The Daily Beast

Macdowell wrote you a capital account of our expedition to Meerun-ke-Serai, which you will get before this reaches you.

From Project Gutenberg

In railway bookkeeping only an arbitrary line can ever be drawn between capital account and operating expenses.

From Project Gutenberg

But if this were so, the money would not be wanted to balance a Budget, but on railway capital account.

From Project Gutenberg

The Countess D'Aulnois gives a capital account of the state of things in this respect in her time (circ 1679).

From Project Gutenberg

The heavy amounts required to provide terminals must also be charged to capital account.

From Project Gutenberg