資し本ほん主ぬし勘かん定じょう

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).

• 資し本ほん主ぬし勘かん定じょうは、個こ人じん事じ業ぎょう主ぬしの純じゅん資し産さんを示しめす勘かん定じょう科か目もくです。

  The capital personal account is an account title that shows the net assets of a sole proprietor.

• 期き末まつに利り益えきを資し本ほん主ぬし勘かん定じょうに振ふり替かえます。

  At the end of the period, we transfer the profit to the capital personal account.