capital assets account

基本解释

The central bank determined that Anglo needed another €6.4 billion in capital, to take account of bigger losses on NAMA assets.
中央银行决定盎格鲁需要另外64亿欧元资金，来顾及国家资产管理机构的更大的损失。
National accounts consist of production account, distribution of income and expenditure account, capital account, financial account, and assets and liabilities accounts.
国民经济账户包括生产账户、收入分配及支出账户、资本账户、金融账户、资产负债账户；
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.
与此同时，中国（据称正在酝酿的）开放资本账户可能导致资本大量流出，因为有钱的中国人可能卖出国内资产，转而在海外大量买入房地产、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.
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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.
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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.
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