With the development of the capitalist credit system, industrial capitalists and commercial capitalists not only use their own capital, but also use a lot of borrowed capital. The role of borrowing capital in the function capital is increasing. Since the use of borrowed capital must pay interest, industrial profits or commercial profits can then be divided into two parts: interest and business owners' income. According to their source, both are the transformation form of surplus value. However, this pure quantity segmentation can be transformed into qualitative segmentation, namely the separation of capital ownership and capital usage rights, or the separation of ownership capital and functional capital. As a result, interest is distorted as a result of pure capital ownership, which seems to be a natural attribute of capital or currency. On the other hand, the income of business owners is distorted as if it has nothing to do with capital, and is purely a reward for the production and operation of functional capitalists and the supervision of labor. Even the capitalist who does not borrow the capital at all will divide his own capital in the same way, which ACTS as a second hand. As the capital of ownership, he gains interest. And as a functional capital, he earned the income of business owners. Thus capital's exploitation of employment is completely covered up.