英语翻译股本（普通股）--股本的优点是(1)公司没有偿还股本的义务,使企业可获得长期稳定的资本来源.(2)公司没有支付普

股本（普通股）--股本的优点是(1)公司没有偿还股本的义务,使企业可获得长期稳定的资本来源。(2)公司没有支付普通股息的法定义务,使得企业可依据具体情况行事,当盈利较多时,就多支付利息；当盈利下降或公司急需资金时,就可以少付或停付股息。(3)公司可利用普通股的买进或卖出来临时改变资本结构。(4)通过普通股筹资,可以使公司免受债务人及优先股东对经营者施加某些压力拟限制。(5)发行普通股能有效地增加企业的贷款信用和借款能力。缺点是(1)普通股筹资花费的费用较多。(2)向普通股东支付的股息等报酬较高。(3)由于股东的数量过多会使公司的权利分散。Share capital (ordinary share) — advantages of the share captial are:(1) The company has no obligation for repaying the share capital, which would let the company to have a long-term stable source of capital。(2) The company has no law binding duty to pay the ordinary share's dividends, letting the company to act according to the specific circumstances。 When the company is more profitable, then the dividends payment would be more。 When the company is not quite so profitable then it would pay less。 (3) The company can use the share buy back or selling new shares to adjust its capital structure。(4) Through the ordinary share fund raising, can ease the company's pressure and restriction from its creditors and preference share holders (5) Issuing ordinary share can effectively increase the company's borrowing power。 Disadvantages:(1) The fees for ordinary share issues are very expensive。(2) Dividends pay to the ordinary share holders are rather high。(3) Due to the large number of ordinary share holders, which would lead to the company's power being dispersed。