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单词 capital account
释义

WordReference Random House Unabridged Dictionary of American English © 2024
capital account, 
    1. Businessa business account stating the owner's or shareholder's interest in the assets.
    2. Business capital accounts, [Accountableing.]accounts showing the net worth in a business enterprise.
    • 1890–95

Collins Concise English Dictionary © HarperCollins Publishers::
capital account n
  1. that part of a balance of payments composed of movements of capital and international loans and grants
  2. 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. US an account of fixed assets
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