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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
1890-1895
1890-95
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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British Dictionary definitions for capital-account

capital account

noun
1.
(economics) that part of a balance of payments composed of movements of capital and international loans and grants Compare current account (sense 2)
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
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
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