减资是股份公司减少注册资本额的行为。其主要目的在于： 一次性偿付债务;调整过多的资本; 分派股利; 公司合并;分离部门。分为实质性减资和名义性减资两类。实质性减资，是在减少公司账面资本的同时，减少与此等额的公司资产，并将这些资产返还股东或划转他人。名义性减资，只是减少账面资本数额，而公司财产并不相应减少，故不能向股东作任何返还，也无法向他人划转资产。减资的操作方法有两种： 减少股份数量和减少股票面额。
...率；减资 [gap=9946] words： The company capital system；Legal capital system；Security and efficiency；Capital reduction ...
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... decrease in the interest rate 降低货币利息 decrease of capital 减资 decreased overhead 削减管理费 ...
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... Recognition principle 确认原则 Reduction of capital 减资 Reducing-balance method 余额递减折旧法 ...
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削减资产 assets stripping
减资盈余 reduction surplus
缩减资本损失 [金融] loss from capital reduction
缩减资本 reduction of capital
减资企业 company with reduced capital
减资登记 registration for decrease of capital
资产减值 Impairment of Assets ; Assets Impairment ; Write-downs ; Property depreciation
固定资产减值准备 Fixed assets depreciation reserves ; Impairment of fixed assets ; provision for fixed asset impairment ; Reserve for Fixed Assets Impairment
无形资产减值准备 Intangible Assets depreciation reserves ; Impairment of intangible assets ; intangible assets reduction reserve ; allowance for intangibel assets
Chapter one is the reduction of capital and the conflict of interest it caused.
第一章是减资及其利益冲突。
参考来源 - 公司减资制度研究·2,447,543篇论文数据，部分数据来源于NoteExpress
注：客方协议投资额指标负数时为企业减资。
Note: a negative balance of total amount of agreements and contracts indicates enterprises capital reduction.
多资回路资 并 减 资，适资不同 行工 ，降低水阻力，提高资资效率。
Multiple circuit designs are available for different working conditions to reduce water resistance and improve heat-exchange efficiency.
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