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English definition of “capital account”

capital account

noun [C]
 
 
ECONOMICS the amount of money in investments and loans that comes into and leaves a country: capital account surplus/deficit The capital account surplus meant that foreign investors purchased more in US assets than US investors purchased in foreign assets. →  See also balance of payments
( abbreviation C/A) ACCOUNTING the amount of money invested in a company by its owners: A company's capital accounts are never reduced unless the shareholders sell their shares back to the company.
( abbreviation C/A) ACCOUNTING the value of the assets of a company at a particular time, when the amount of money it owes is taken away
(Definition of capital account from the Cambridge Business English Dictionary © Cambridge University Press)
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