《企业会计制度》(以下简称《制度》),将计提减值准备的资产范围从应收账款进一步扩大到短期投资、存货、长期投资等八项资产上。相应地,新修订的《企业会计准则———现金流量表》(以下简称《现金流量表准则》)将净利润调节为经营活动的现金流量时,规定在净利润基础上加上“计 The “Accounting System for Business Enterprises” (hereinafter referred to as the “System”) further expands the range of assets for which impairment has been provided from accounts receivable to eight assets such as short-term investments, inventories and long-term investments. Accordingly, when the newly revised “Accounting Standards for Business Enterprises - Cash Flow Statement” (hereinafter referred to as “Statement of Cash Flow Statement”) reconciles the net profit to the cash flow from operating activities, it is required to add "