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单词 capital account
释义 capital account

Transactions which do not involve income or expenditure, but change the form in which assets are held. Receipt of a loan, for example, is not income, but an exchange of cash now for a promise to repay, usually with interest, in the future. In a country's balance of payments, the capital account is a record of international exchanges of assets and liabilities.

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更新时间:2025/3/13 20:15:47