The following are the differences between fixed capital account and fluctuating capital account:
1. A fixed capital account is a form of capital account in which a company holds two different accounts related to different types of transactions made in the capital of the partner.S fluctuating capital accounts, on the other hand, are a form of capital account in which the capital of a partner is constantly fluctuating.
2. Fixed capital account has two accounts which are capital account and current account. Fluctuating capital accounts, on the other hand, have only one account, which is a capital account.