字神帝國英語天地

創業第一步就要有 Capital（資本）：
When people want to set up or start a company, they need money, called capital.
Companies can borrow this money, called a loan, from banks. The loan must be paid back with interest: the amount paid to borrow the money.

Capital can also come from issuing shares or equities（股票）—certificates representing units of ownership of a company. (BrE: shares; AmE: stocks)

The people who invest money in shares are called shareholders and they own part of the company. The money they provide is known as share capital（股本）.
BrE: shareholder; AmE: stockholder

Individuals and financial institutions, called investors, can also lend money to companies by buying bonds—loans that pay interest and are repaid at a fixed future date.

Money that is owed—that will have to be paid—to other people or businesses is a debt. In accounting, companies’ debts are usually called liabilities.

Long-term liabilities include bonds; short-term liabilities include debts to suppliers who provide goods or services on credit—that will be paid for later.

The money that a business uses for everyday expenses or has available for spending is called working capital（營運資金） or funds.