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单词 capital account
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capital account
capital account n. an account recording capital expenditure, or the amount of capital held by a business, country, etc.; (also) part of a nation's balance-of-payments recording the outflow and inflow of financial securities.
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society > trade and finance > management of money > keeping accounts > account or statement of > [noun] > other types of accounts
calends of exchangec1374
scorea1400
pipe1455
mensalc1475
profit and loss1553
stock1588
bank account1671
lump-account1699
revenue account1703
profit and loss account1721
sundry1736
drawing account1737
stock account?1768
private account1772
trading account1780
Flemish account1785
capital account1813
embankment1813
cost account1817
cash-credit1832
current account1846
savings account1850
deposit account1851
suspense account1869
control account1908
checking account1923
ghost account1933
numbered account1963
budget account1969
ISA1975
MSA1993
1813 Farmer's Mag. May 143 It will be transferred to the Dr side of the next year's Capital Account.
1882 R. Bithell Counting-house Dict. 244 If the Profit and Loss Account shews a nett gain the balance is placed on the Cr. side of Capital Account.
1928 Times 8 Mar. 22/3 On balance we are overspent on capital account by £1,411,811.
1932 Financial Times 28 July 4/2 Capital account has undergone considerable modification... Fewer foreign securities were offered in the American market than in any other year of the post-war period.
1991 J. Kingdom Local Govt. & Politics in Brit. xi. 175 Local authorities keep two accounts: a current account (from which they pay salaries and other running costs) and a capital account (for the purchase of capital assets such as schools, roads and buses).
2004 BusinessWeek 3 May 42/2 China's closed capital account means huge inflows from exports.
extracted from capitaladj.n.2
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