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单词
capital account
释义
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。
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更新时间:2025/9/5 16:36:54