() a record of the money coming into and going out of a country in the form of investments and loans 资本项目，资本账户（资金以投资和贷款形式进出一个国家的记录）◆The capital account surplus is due to the increase in foreign investment over the last year. 资本账户盈余是由於去年的外国投资增加了。➡balance of payments , current account (2)
() a record of how much owners, shareholders or partners have invested in a company 股本账户（业主、股东或合夥人投资於一家公司的金额记录）
() a record of how much a company is worth at a particular time, minus its debts 资本账目（某一时期公司资产扣除其债务的数额记录）
() a record of the money that a company spends on land, buildings, machinery, shares in other companies, etc. 资产账目（用於购置土地、建筑物、机器、其他公司股票等的开支记录）◆The capital account shows that the company invested heavily in new machine tools. 资产账目显示这公司大量投资於新机牀。➡revenue account