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capital account

   Also found in: Legal, Financial, Wikipedia, Hutchinson 0.01 sec.
capital account
n.
1. An account stating the amount of funds and assets invested in a business by the owners or stockholders, including retained earnings.
2. A statement of the net worth of a business at a given time.
capital account
n
1. (Economics) Economics that part of a balance of payments composed of movements of capital and international loans and grants Compare current account [2]
2. (Economics, Accounting & Finance / Accounting & Book-keeping) 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
3. (Economics, Accounting & Finance / Accounting & Book-keeping) US an account of fixed assets
ThesaurusLegend:  Synonyms Related Words Antonyms
Noun1.capital account - (economics) that part of the balance of payments recording a nation's outflow and inflow of financial securities
economic science, economics, political economy - the branch of social science that deals with the production and distribution and consumption of goods and services and their management
account statement, accounting, account - a statement of recent transactions and the resulting balance; "they send me an accounting every month"
balance of international payments, balance of payments - a system of recording all of a country's economic transactions with the rest of the world over a period of one year; "a favorable balance of payments exists when more payments are coming in than going out"
2.capital account - (finance) an account of the net value of a business at a specified date
finance - the branch of economics that studies the management of money and other assets
account statement, accounting, account - a statement of recent transactions and the resulting balance; "they send me an accounting every month"
Translations
capital account n → conto capitale
capital account n → conto capitale


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? Mentioned in ? References in periodicals archive
 
In Chapter 6, entitled "The Capital Account Surplus," President Bush's advisers sought to paint the current account deficit as a consequence of foreign investors voting enthusiastically on investment opportunities in the United States.
Why deficits matter: and why the coming soft dollar policy is no ... by Steil, Benn / The International Economy
Further, to properly document the establishment of a FLP and the transfers of interests, same time should elapse between the contribution to the partnership and the girl of the limited interests--at least until the contribution is recorded on the partnership's books and the contributing partner's capital account has been properly credited.
Stock transfers to FLP and FLP interest transfers to donor's children ... by Satchit, Vinu / The Tax Adviser
As a result, even payments that are clearly capital in nature and generally treated as on capital account under current law would default to income account treatment.
Legislative proposals relating to the treatment of restrictive ... by Tax Executive
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