债务转为资本 Conversion of debt into capital ; capital transferred from debt
租金收入转化为资本 capitalization of rental income
货币转化为资本 conversion of money into capital
第四项为资本转移效应 capital shift effect ; CSE
将债务转为资本；
女性拥有的财产更少，因此不大可能将其转为资本。
Women also have fewer assets that can be turned into capital.
法定公积金转为资本时，所留存的该项公积金不得少于转增前公司注册资本的百分之二十五。
When the statutory common reserve is changed to capital, the remainder of the common reserve shall not be less than25% of the registered capital prior to the increase.
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