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capital account

   Also found in: Legal, Financial, Wikipedia, Hutchinson 0.07 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.
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 ncuenta de capital
capital account nbalance f des capitaux [of country]; compte capital
capital account capital nKapitalverkehrsbilanz f;
(of country) → Kapitalkonto nt
capital account nconto 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.
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.
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.
 
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