capital account

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capital account

n. the record which lists all basic assets of a business, not including inventory or the alleged value of good will.

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References in periodicals archive ?
The background for the Japanese experience differed from those of most other countries, since Japan had a large, but declining, capital account deficit in the second half of the 1980s.
China posted a capital account deficit of $117 billion for 2012, the first deficit since 1998.
While the country is facing a yawning capital account deficit making FDI critical for the economy's revival, there is also the problem of high fiscal deficit.