中文：

资本公积金是公司净资产的重要组成部分，它主要来源于公司的资本投入、股本溢价、资产评估增值等。然而，资本公积金不能用于弥补公司的亏损。这是为什么呢？

首先，资本公积金和亏损的性质不同。资本公积金是公司资本投入和资产增值的体现，是公司资金储备的重要组成部分。而亏损是公司经营不善或市场环境变化等导致的财务损失，它会影响公司的利润和现金流。

其次，资本公积金用于弥补亏损不符合法律规定。根据《公司法》等法律法规的规定，资本公积金不得用于弥补公司的亏损，只能用于公司扩大生产经营规模、重组和并购等特定用途。这是为了保障公司的资金安全和稳定发展。

此外，资本公积金不能用于弥补亏损也与公司的长期发展有关。如果允许资本公积金用于弥补亏损，可能会导致公司管理层过度使用资本公积金，而忽略了公司的长期发展和战略目标。因此，为了保证公司的可持续发展，法律规定资本公积金只能用于特定的用途。

英文：

Capital surplus is an important component of a company's net assets, mainly formed by capital injection, share premium, asset evaluation appreciation, etc. However, capital surplus cannot be used to make up for the company's losses. Why is this?

Firstly, the nature of capital surplus and loss is different. Capital surplus is the reflection of the company's capital investment and asset appreciation, and an important part of the company's financial reserves. Losses are financial losses caused by poor business decisions or changes in market conditions, which affect the company's profits and cash flow.

Secondly, using capital surplus to make up for losses is not in accordance with the law. According to laws and regulations such as the Company Law, capital surplus cannot be used to make up for losses in the company, and can only be used for specific purposes such as expanding production and business scale and restructuring and mergers and acquisitions. This is to ensure the company's financial security and stable development.

In addition, the inability of capital surplus to make up for losses is also related to the company's long-term development. If capital surplus is allowed to be used to make up for losses, it may lead to the company's management过度using capital surplus while ignoring the company's long-term development and strategic goals. Therefore, in order to ensure the company's sustainable development, the law stipulates that capital surplus can only be used for specific purposes.