资产减值准备探析

An Analysis of Asset Write-down Reserve

本文介绍了《企业会计制度》中关于资产减值准备规定的内容、特点和实施意义,重点对计提资产减值准备操作的复杂性和存在的问题进行剖析,并结合实际工作情况,提出解决问题的对策和建议。

This article introduces the asset write-down reserve in 'TheAccounting System of Enterprises', its content, feature and the significance of implementing it. It focuses on the comlexity of conducting asset write-down reserve , meanwhile, combining the present situation, it points out the solutions.