capital account
noun[C]
ukusECONOMICS
theamountofmoneyininvestmentsandloansthat comes into andleavesacountry:
capital account surplus/deficitThecapitalaccountsurplusmeantthatforeigninvestorspurchasedmore in USassetsthan USinvestorspurchasedinforeignassets.
See also
balance of payments
ACCOUNTING(abbreviationC/A)
theamountofmoneyinvestedin acompanybyitsowners:
A company'scapitalaccountsare neverreducedunlesstheshareholdersselltheirsharesback to thecompany.
ACCOUNTING(abbreviationC/A)
thevalueof theassetsof acompanyat aparticulartime, when theamountofmoneyitowesis taken away