2000年末,国家财政部颁布了新的企业会计制度,要求所有股份有限公司均按照规定和公司实际情况计提各项减值准备,即计提坏账准备、存货跌价准备、短期投资跌价准备、长期投资跌价准备、委托贷款减值准备、固定资产减值准备、在建工程减值准备、无形资产减值准备(即八项准备)。此 At the end of 2000, the Ministry of Finance promulgated a new accounting system for enterprises, requiring all the limited liability companies to make all the provisions for impairment in accordance with the regulations and the actual conditions of the company, that is, provision for bad and doubtful debts, inventories and depreciation reserves, provision for depreciation of short-term investments and long- Provision for impairment of investment, provision for impairment of entrusted loans, provision for impairment of fixed assets, provision for impairment of construction in progress and provision for impairment of intangible assets (ie, eight items of preparation). this