capital-account

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

Dictionary.com Unabridged
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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