Definition of Capital account

1. Noun. (economics) that part of the balance of payments recording a nation's outflow and inflow of financial securities.


2. Noun. (finance) an account of the net value of a business at a specified date.
Category relationships: Finance
Generic synonyms: Account, Account Statement, Accounting

Definition of Capital account

1. Noun. (accounting) An account in the net worth section of the balance sheet of an entity such as sole proprietorships and partnerships. In this context, the "capital account" (or, in cases of more than one owner, the "sum of all individual capital accounts") is the residual difference between total assets minus total liabilities, or the "net worth" of the entity. The term should not be confused with similar terms such as "working capital," "capital asset," "capital expenditure," and "capital lease." ¹

2. Noun. In corporations "capital '''stock''' accounts" are roughly equivalent to capital accounts except corporations may include other capital accounts such as "retained earnings" which are not individually owned by the shareholders. ¹

3. Noun. (economics) An account that records all transactions between domestic and foreign residents that involve a change of ownership of an asset. It is the net result of public and private international investment flowing in and out of a country. ¹

¹ Source: wiktionary.com

Lexicographical Neighbors of Capital Account

capillary wave
capillary zone electrophoresis
capillation
capillations
capillature
capilliform
capillose
capillus
caping
capisce
capistrate
capistration
capita
capital
capital-intensive
capital account (current term)
capital accounts
capital budgeting
capital cities
capital city
capital cost
capital crime
capital crimes
capital equipment
capital expenditure
capital expenditures
capital financing
capital gain
capital gains

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