capital account noun [C]

1 (Economics )

a record of the money coming into and going out of a country in the form of investments and loans:

The capital account surplus is due to the increase in foreign investment over the last year.

⇨ BALANCE OF PAYMENTS, CURRENT ACCOUNT (2)

2 (Accounting )

a record of how much owners, shareholders or partners have invested in a company

3 (Accounting )

a record of how much a company is worth at a particular time, minus its debts

4 (Accounting )

a record of the money that a company spends on land, buildings, machinery, shares in other companies, etc:

The capital account shows that the company invested heavily in new machine tools.

⇨ REVENUE ACCOUNT

• tax declaration
• tax-deductible
• tax deduction
• tax-deferred
• tax depreciation
• tax-efficient
• tax evasion
• tax exemption
• tax exile
• tax-favored
• tax form
• tax-free
• tax haven
• tax holiday
• tax incentive
• tax invoice
• tax liability
• tax lien
• tax loss
• taxman
• tax obligation
• taxpayer
• tax provision
• tax rate
• tax relief