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資本投資是指所有投資者投入企業經營的全部資金的賬面價值,包括債務資本和股本資本。其中,債務資本是指債權人提供的短期和長期貸款,不包括應付賬款、應付單據、其他應付款等商業信用負債。投資資本也是企業全部資產減去其商業信用債務后的凈值。

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