[] () a record of the money coming into and going out of a country in the form of investments and loans资本项目，资本账户（资金以投资和贷款形式进出一个国家的记录）◆The capital account surplus is due to the increase in foreign investment over the last year.资本账户盈余是由于去年的外国投资增加了。➡balance of payments , current account (2) () a record of how much owners, shareholders or partners have invested in a company股本账户（业主、股东或合伙人投资于一家公司的金额记录） () a record of how much a company is worth at a particular time, minus its debts资本账目（某一时期公司资产扣除其债务的数额记录） () a record of the money that a company spends on land, buildings, machinery, shares in other companies, etc.资产账目（用于购置土地、建筑物、机器、其他公司股票等的开支记录）◆The capital account shows that the company invested heavily in new machine tools.资产账目显示这公司大量投资于新机床。➡revenue account