capital assets account

基本解釋

The central bank determined that Anglo needed another €6.4 billion in capital, to take account of bigger losses on NAMA assets.
中央銀行決定盎格魯需要另外64億歐元資金，來顧及國家資産琯理機搆的更大的損失。
National accounts consist of production account, distribution of income and expenditure account, capital account, financial account, and assets and liabilities accounts.
國民經(jīng)濟賬戶包括生産賬戶、收入分配及支出賬戶、資本賬戶、金融賬戶、資産負債賬戶；
Meanwhile the (mooted) opening of the Chinese capital account could result in huge outflows of capital as wealthy Chinese sell mainland assets to buy up property, stocks etc overseas.
與此同時，中國（據(jù)稱正在醞釀的）開放資本賬戶可能導(dǎo)致資本大量流出，因爲有錢的中國人可能賣出國內(nèi)資産，轉(zhuǎn)而在海外大量買入房地産、股票等。

The accounting rules allow companies to move debt off their balance sheet by employing operating leases instead of capital leases to account for certain assets.
FORBES: Off-Balance Sheet Debt: Bad Enough That FASB Notices, Maybe You Should Too?
Au set up a general ledger for PLP to categorize and account for all transactions affecting the partnership assets and Capital accounts 10 as well as ledger income beginning in 1999. accounts were established for each partner to show distributions to each partner, income received by the partnership, and expenses incurred by the partnership.
FORBES: Family Limited Partnerships Require Good Planning and Execution
In his budget, the President proposed slapping taxes on new sales of variable annuities. (People who already own annuities will have a one-time opportunity to switch from one variable contract to another, tax free.) Clinton's levies include taxing income and capital gains if the holder transfers assets from one subaccount (a mutual-fund-type account) to another.
FORBES: Fact and Comment