| 单词 | capital account |
| 释义 | capital account 1) An account recording capital expenditure on such items as land and buildings, plant and machinery, etc. 2) A budgeted amount that can only be spent on major items, especially in public-sector budgeting. Compare: 3) An account showing the interest of a sole trader in the net assets of a business. 4) A series of accounts recording the interests of the partners in the net assets of a partnership. Capital accounts can embrace both the amounts originally contributed and the current accounts; it may also refer, more narrowly, to the amounts originally contributed, adjusted where necessary by agreement between the partners. 5) Part of a set of balance-of-payments accounts recording flows of money between currencies for investment purposes. |
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