为降低企业运作的潜在风险，《企业会计制度》规定了八项减值准备，包括存货、短期投资跌价准备，固定资产、在建工程、无形资产、长期投资、委托贷款减值准备，坏账准备。每期期末根据市价或对资产的可收回金额进行估计，并将该资产的账面价值超过市价或可收回金额的部分确认 In order to reduce the potential risks of the operation of the enterprise, the Accounting System for Business Enterprise provides eight provisions for impairment, including inventories, provision for impairment of short-term investments, fixed assets, projects under construction, intangible assets, long-term investments, provision for impairment of entrusted loans, provision for bad debts . At the end of each period, the market price or the recoverable amount of the asset is estimated and the carrying amount of the asset exceeds the market price or the part of the recoverable amount is recognized