Англо-русский словарь промышленной и научной лексики. 2014.
capital account — noun 1. (economics) that part of the balance of payments recording a nation s outflow and inflow of financial securities • Topics: ↑economics, ↑economic science, ↑political economy • Hypernyms: ↑account, ↑accounting, ↑ … Useful english dictionary
Capital formation — Gross capital formation in % of gross domestic product in world economy Capital formation is a concept used in macroeconomics, national accounts and financial economics. Occasionally it is also used in corporate accounts. It can be defined… … Wikipedia
Capital Reserve — A part of shareholders funds that comes from a revaluation of capital assets and not from the normal operations that are recorded in the profit and loss account. * * * capital reserve UK US noun [C, usually plural] ACCOUNTING, FINANCE ► an… … Financial and business terms
Capital Reserve — A type of account on a municipality s or company s balance sheet that is reserved for long term capital investment projects or any other large and anticipated expense(s) that will be incurred in the future. This type of reserve fund is set aside… … Investment dictionary
capital expenditure — noun the cost of long term improvements • Hypernyms: ↑cost * * * noun : an expenditure for long term additions or betterments properly chargeable to a capital assets account * * * Accounting, Finance. an addition to the value of fixed assets, as… … Useful english dictionary
capital — cap·i·tal 1 adj [Latin capitalis, from caput head, a person s life (as forfeit)] 1 a: punishable by death capital murder b: involving execution a capital case 2 [Medieval Latin capitalis chief, principal, from Latin … Law dictionary
capital account — n. An account that records a business’s capital assets, expenses, and liabilities. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. capital account The … Law dictionary
capital expenditure — n: an amount paid out that creates a long term benefit (as one lasting beyond the taxable year); esp: costs that are incurred in the acquisition or improvement of property (as capital assets) or that are otherwise chargeable to a capital account… … Law dictionary
Capital budgeting — (or investment appraisal) is the planning process used to determine whether a firm s long term investments such as new machinery, replacement machinery, new plants, new products, and research and development projects are worth pursuing.Many… … Wikipedia
capital value — ➔ value1 * * * capital value UK US noun [C or U] ► ACCOUNTING, FINANCE the value of an asset or investment, or of a company s total assets: »A bond s capital value will fall if inflation rises. »Owning a home is relatively cheap, when you take… … Financial and business terms
account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you … Financial and business terms
