《企业会计制度》规定企业应当根据谨慎原则的要求,计提8项减值准备。由此产生了编制合并会计报表时,对计提的各项资产减值准备应如何抵销的问题。而《合并会计报表暂行规定》只对内部应收账款计提坏账准备的抵销方法做出了规定,对其他7种减值准备未做规定,不便于广大实务工作者操作。本文拟就固定资产减值准备和长期投资减值准备的抵销问题进行探讨。一、存货跌价准备的抵销处理存货跌价准备是按存货的可变现净值低于存货成本的部分计提的。编制合并报表时,集团内公司间买卖的存货所计提的跌价准备,其成本应当从合并主体的角度来确定。第一年,当存货的原始成本小于或等于可变现净值时,不存在存货的跌价问题,原购入方已提的 The “Accounting System for Business Enterprises” stipulates that enterprises should make 8 impairment provisions according to the requirements of the prudence principle. This led to the preparation of consolidated financial statements, the provision for the impairment of various assets should be how to offset the issue. However, the Interim Provisions on Consolidated Accounting Statements set out only the method of offsetting the provision for bad debts on the internal accounts receivable. There are no provisions for the other seven kinds of impairment provisions, which are not convenient for the majority of substantive workers to operate. This article intends to explore the issue of offsetting the provision for impairment of fixed assets and the impairment of long-term investments. I. Settlement of inventory impairment provision Provision for impairment of inventory is calculated based on the part of the inventory whose net realizable value is lower than the cost of inventories. When preparing the consolidated statements, the cost of provision for depreciation of the inventories traded among the companies in the group should be determined from the perspective of the merging entity. In the first year, when the original cost of inventories is less than or equal to the net realizable value, there is no issue of falling price of inventories. The original purchaser has mentioned