capital account


noun

a business account stating the owner's or shareholder's interest in the assets.
capital accounts, Accounting. accounts showing the net worth in a business enterprise.

Origin of capital account

First recorded in 1890–95

British Dictionary definitions for capital account

capital account

noun

economics that part of a balance of payments composed of movements of capital and international loans and grants Compare current account (def. 2)
accounting a financial statement showing the net value of a company at a specified date. It is defined as total assets minus total liabilities and represents ownership interests
US an account of fixed assets