capital expenditure account

基本解释

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；
The prior-establishment expenditure incurred by the foreign investors for establishing the enterprise with foreign investment shall still be paid from the temporary capital account.
外国投资者为设立外商投资企业而发生的前期费用支出仍由临时资本金帐户支出。
In expenditure, as the Chinese peasants are concerned, there are four categories: necessary daily account, periodical ceremonial expenses, capital for production, and interest, rent, and tax.
中国农民的开支有四类：日常需要的支出，定期礼仪费用，生产资金，以及利息、地租、捐税等。