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.]
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.]
capital account 资本账户;股本账户;资本项目 用于表示资本或股本的会计术语,记载资本所有人与投资的企业或项目之间的全部商业关系。在合伙中,它指各合伙人的出资额;在公司中,它指股东的投资额,包括股票价款及溢价款;在独资企业中,它指投入的启动资金额。