同学你好
capital在这里的定义是：capital = total debt + shareholder equity
如果是total assets，total assets = total liability + shareholder equity
total liability = total debt + 经营性负债
total liability不是total debt，debt是指有息负债，而经营性负债一般是无息负债，例如应付账款，应付职工薪酬等，所以 total asset 不是 capital
