點解capital唔計creditor?

Capital means funds injection for the business by the shareholders or owners. If the funds are borrowed from creditors (bank or trade), the assets such as bank balances or assets purchased by way of these loan or creditors should not be treated as capital.

The basic accounting concept is Assets - Liabilities = Capital. In other words, Assets = Capital + Liabilities. Therefore, capital = assets - liabilites. If liabilities (creditors) are formed part of capital and shown in balance sheet, it is misleading as amount due to creditors is not capital and therefore needed to be deducted from capital.

You can refer to the book business accounting by Frankwood for more detials.