| 单词 | capital account |
| 释义 | capital account 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 |
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