noun
1. (economics) that part of the balance of payments recording a nation's outflow and inflow of financial securities
• Topics: ↑economics, ↑economic science, ↑political economy
• Hypernyms: ↑account, ↑accounting, ↑account statement
• Part Holonyms: ↑balance of payments, ↑balance of international payments
2. (finance) an account of the net value of a business at a specified date
• Topics: ↑finance
• Hypernyms: ↑account, ↑accounting, ↑account statement
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noun1.
a. : an account representing ownership in a business: as
(1) : a proprietor's account
(2) : a partner's account
b. : any corporation account classified as part of net worth: as
(1) : a capital stock account
(2) : a surplus account
c. : capital II 1 a
2. : a capital assets account
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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.
[1890-95]
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capital account noun
1. A financial statement showing the value of a company, calculated by deducting total liabilities from total assets to give a net value
2. An account of fixed assets (US)
• • •
Main Entry: ↑capital
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capital account,
1. an account of an owner's or shareholder's investments in a business.
2. an account of assets less liabilities, showing the net worth of a business, individual, or foundation on a given date.
Useful english dictionary. 2012.