capital account

American  

noun

1. a business account stating the owner's or shareholder's interest in the assets.

2. Accounting. capital accounts, accounts showing the net worth in a business enterprise.

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capital account British  

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

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Etymology

Origin of capital account

First recorded in 1890–95

Compare meaning

How does capital-account compare to similar and commonly confused words? Explore the most common comparisons:

• current account vs. capital account