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:
1890–95

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Based on the Random House Dictionary, © Random House, Inc. 2014.
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World English Dictionary
capital account
 
n
1.  economics Compare current account that part of a balance of payments composed of movements of capital and international loans and grants
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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Example sentences
In a bank, there is a capital account and a suspense account.
The net outcome for the dollar depends on the combination of the trade effects
  and the capital account effects.
What a reserve-currency country must do is to have an open capital account, so
  that foreigners can have access to its currency.
Over time, regulation of the capital account might become as respectable as
  banking regulation.
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