说明：  在债务到期日，如果公司资产的市场价值高于公司债务值（违约点），则公司股权价值为公司资产市场价值与债务值之间的差额；如果此时公司资产价值低于公司债务值，则公司变卖所有资产用以偿还债务，股权价值变为零。
(On the maturity date of debt, if the market value of corporate assets is higher than the value of corporate debt (default point), the equity value of the company is the difference between the market value of corporate assets and the value of debt; if the value of corporate assets is lower than the value of corporate debt at this time, the company will sell all assets to repay the debt, and the equity value will become zero.)