还有净负债余额。它不得超过企业的净资产，而且企业在过去两年内没有出现经营亏损。

There is the Balance of net Liabilities. This must not exceed its net assets and no business loss can be shown during the past two years.

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其中传统资本结构理论又分为净资产理论，净经营收益理论和传统理论。

Traditional theory is made up of net asset theory, net earning of operation theory and traditional theory.

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其中的信息包括：净收益，营业收入，资产负债表数据，审计报告，对公司经营记录和未来方向的管理讨论。

Information includes earnings, revenues, balance sheet data, an auditor statement, and management discussion of the company track record and future direction.

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