指各股东在公司里的注册资本金作为公司盈亏收益的筹码，收益可以按注册资本股本大小分红，如果亏损，按注册资本股本大小弥补亏损。
企业税方面的变动极大地影响到了资本拥有者，但在某种程度上也由工人承担了。
Corporate tax changes largely affect owners of capital, but are also borne to some extent by workers.
即使可以获得资本，承担债务会损害一个公司的信用评级。
Even when capital is available, taking on debt can jeopardise a firm's credit rating.
这也是很好权衡银行的资本净值并反映银行能承担损失而不致破产的能力。
It is also a good measure of a bank's net worth and reflects a bank's ability to bear losses without becoming insolvent.
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