1. (economics) that part of the balance of payments recording a nation's outflow and inflow of financial securities;
2. (finance) an account of the net value of a business at a specified date;
WordNet (r) 3.0 (2006):
capital account
n 1: (economics) that part of the balance of payments recording
a nation's outflow and inflow of financial securities
2: (finance) an account of the net value of a business at a
specified date