noun
capital personal account; investor account; stockholders' equity
Accounting term for the owner's equity account in a sole proprietorship or partnership, representing the net investment of the owner(s).
資本主勘定は、個人事業主の純資産を示す勘定科目です。
The capital personal account is an account title that shows the net assets of a sole proprietor.
期末に利益を資本主勘定に振り替えます。
At the end of the period, we transfer the profit to the capital personal account.
Compound of 資本主 (shihonnushi, 'owner of capital') and 勘定 (kanjō, 'account'). A technical accounting term.