capital accountnoun [ C ]
ukusECONOMICS 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