中文：

资本公积金是公司净资产的重要组成部分，它主要是由公司的资本投入、股本溢价、资产评估增值等形成的。那么，资本公积金能干什么呢？

首先，资本公积金可以用于公司扩大生产经营规模。当公司需要增加投资、购买设备、扩大生产线时，可以使用资本公积金进行资金支持。这样不仅可以提高公司的生产能力，还可以提高公司的竞争力。

其次，资本公积金还可以用于公司重组和并购。当公司需要重组或者并购其他企业时，可以利用资本公积金来提供资金支持。这样可以帮助公司实现战略转型和升级，提高公司的整体实力。

此外，资本公积金还可以用于公司的其他用途，例如弥补亏损、支付股息等。总之，资本公积金是公司运营和发展中不可或缺的一部分，它可以为公司提供资金支持，帮助公司实现战略目标。

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. So, what can capital surplus be used for?

Firstly, capital surplus can be used for expanding the company's production and business scale. When the company needs to increase investment, purchase equipment, expand production lines, etc., capital surplus can provide financial support. This can not only increase the company's production capacity, but also improve the company's competitiveness.

Secondly, capital surplus can also be used for company restructuring and mergers and acquisitions. When the company needs to restructure or merge with other companies, it can use capital surplus to provide financial support. This can help the company achieve strategic transformation and upgrading and improve the company's overall strength.

In addition, capital surplus can also be used for other purposes such as making up losses and paying dividends. In general, capital surplus is an indispensable part of the company's operation and development, which can provide financial support for the company to help the company achieve its strategic goals.