An account stating the amount of funds and assets invested in a business by the owners or stockholders, including retained earnings.资本帐户，股本帐户：记录企业所有者或股东投资于这个企业的资金和资产数量的帐户，包括净利润的记录
A statement of the net worth of a business at a given time.资本净值：关于一企业在一定时间上所有净值的一份记录