It does not matter whether we perceive an increased buffer as part of a nation's capital stock, or as part of the net equity of the country.
至于我们应该把增加的“缓冲”资源看作一国资本存量的一部分，还是一国净资产的一部分，那是无关紧要的。
Therefore, limited conditions of financial lever should be researched carefully, such as common stock net capital, loan interest operating risk and condition of cash flow.
所以，利用财务杠杆筹资就要研究财务杠杆作用的限制条件，如普通股资本净值、借款利率的高低、经营风险的大小、现金收支的状况等。
Capital Surplus Added net worth gained not through operations but usually through the sale of stock above par value or acquisition of another company.
资本盈余不是通过营运而通常通过出售超过面值的股票或并购其他公司而获得的净利润。
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