In the accounting sense, capital typically relates to cash flow. As such, we can view it as a measurement of a company’s wealth, in addition to a vehicle used to increase that wealth. Companies create capital structures to help them protect their capital and generate more. Why Is Capital ...
Under a capital lease, the leased asset is treated for accounting purposes as if it were actually owned by the lessee and is recorded on the balance sheet as such. An operating lease doesn't grant any ownership-like rights to the leased asset, and is treated differently in accounting terms....
Accounting. assets remaining after deduction of liabilities; the net worth of a business. the ownership interest in a business. any source of profit, advantage, power, etc.; an asset or assets (usually used in combination): He has the political capital to push through the legislation. ...
The capital account in a company means the financial account that measures the contributions of each owner in the form of money or an asset, and a current account measures a company’s net income. In accounting, the capital account represents the company's net worth at a particular point in...
capital - wealth in the form of money or property owned by a person or business and human resources of economic value endowment fund, endowment - the capital that provides income for an institution assets - anything of material value or usefulness that is owned by a person or company means,...
Accounting for the employee in the intellectual capital statement - Thorbjornsen, MouritsenS.Thorbj?rnsen,J.Mouritsen. Accounting for the employee in the intellectual capital statement[J].Journal of Intellectual Capital,2003,(04):559-575.
A capital account in accounting refers to the financial assets that a company is able to spend in a given period. An equity account is the portion that shareholders would receive in a liquidation event—when a company's assets are sold and its debts are paid off. ...
Does financial leverage include equity in accounting? Do incurred expenses have an effect on assets in accounting? Does gross sales include supplies in accounting? To capitalize a cost means? a. to debit an expense account. b. to depreciate an asset. c. to debit an asset account. d. ...
The technical accounting definition of share capital is the par value of all equity securities, including common and preferred stock, sold to shareholders.在会计领域，股本是指向股东出售的所有股票（包括普通股和优先股）的票面价值。However, people who are not accountants often include the price of the...
control was also minor at the time, even though leftwing ideologues saw in the ever growing expansion of cosmopolitan capital a threat to “that goal which once was the highest for the European nations: the construction of a national united state as a means to economic and cultural freedom....