单词 | capitalaccount |
释义 | capital acˌcount noun [countable] (economics 经济学) a record of the money coming into and going out of a country in the form of investments and loans 资本项目,资本账户(资金以投资和贷款形式进出一个国家的记录)◆the capital account surplus is due to the increase in foreign investment over the last year. 资本账户盈余是由于去年的外国投资增加了。 ➡ balance of payments , current account (2) (accounting 会计) a record of how much owners, shareholders or partners have invested in a company 股本账户(业主、股东或合伙人投资于一家公司的金额记录) (accounting 会计) a record of how much a company is worth at a particular time, minus its debts 资本账目(某一时期公司资产扣除其债务的数额记录) (accounting 会计) a record of the money that a company spends on land, buildings, machinery, shares in other companies, etc. 资产账目(用于购置土地、建筑物、机器、其他公司股票等的开支记录)◆the capital account shows that the company invested heavily in new machine tools. 资产账目显示这公司大量投资于新机床。 ➡ revenue account |
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