There are two owner ' s equity accounts in a proprietorship : a capital and a drawings account 在独资企业中设立了两种业主权益帐户：资本帐户和提款帐户。
The capital account is in creased by owner contributions and profits and decreased by owner withdrawals and losses 资本帐户因业主投资和盈利而增加，因业主提款和亏损而减少。
To regulate capital account must follow the objective laws of economic growth to guide the bidirectional capital flows 调节资本帐户要遵循经济发展的客观规律，使资本的双向流动更加顺畅。
The second possibility is for members of the capital - account zone to join the asian mercantilists in supporting the us currency 第二种可能性是资本帐户区一些成员加入亚洲重商主义阵营，支持美国货币。
And there is the option of opening up relief valves in the capital account . there is no need to take risks on the exchange rate front 除此之外，开放资本帐户某些环节也是一个方法，因此实在不必在汇率层面上犯险。
Briefly , closing entries transfer the revenue , expense , and owner withdrawal balances from their respective accounts to the capital account 简单地说，结帐收入就是将收入、费用和所有者撤资帐户的余额结转至资本帐户。
Based on the current situation of china ' s capital account , this paper makes an empirical analysis of the dynamic rule of capital account movement , and presents some suggestions 文章在解析中国资本帐户理论与现状的基础上，实证分析了资本帐户运行的动态规律，并提出了相关的政策建议。
In this paper , focusing on three representative countries , we examine the comprehensive experiences of their capital account liberalization , especially their order of liberalization , so as to provide some reference for chinese capital account liberalization 本文选取三个典型国家作为研究对象，对其资本账户开放的实践过程进行综合比较，重点考察了开放顺序，以期为我国资本帐户的开放提供些许借鉴。
