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capital account

noun

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

capital account

noun

  1. economics that part of a balance of payments composed of movements of capital and international loans and grants Compare current account
  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
  3. an account of fixed assets
“Collins English Dictionary — Complete & Unabridged” 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012
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Word History and Origins

Origin of capital account1

First recorded in 1890–95
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