capital account

An account on a partnership’s balance sheet representing a partner’s share of the partnership capital. [Cases: Partnership 81. C.J.S. Partnership §§ 91, 336, 340.]

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词条贡献者

双语律师容远，毕业于法国一流的高级翻译学院，擅长翻译各类与公司治理相关的法律文件。