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 own companies have invested $30 billion abroad, leading to the country’s first capital account deficit in decades, BCA research finds.

From Barron's • Mar. 5, 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 first quarter repurchases came as Citi's capital account was hurt by unrealized losses on securities as a result of the recent rise in interest rates.

From Reuters • Apr. 14, 2022

Deficits can be transferred to the capital account, and the country’s resources employed most usefully by repaying liabilities contracted in times of extreme need.

From Encyclopaedia Britannica, 11th Edition, Volume 10, Slice 3 "Fenton, Edward" to "Finistere" by Various