资产是企业过去交易或事项形成的、由企业拥有或控制的、预期会给企业带来经济利益的资源,很可能为企业带来经济利益是其主要特征之一。但如果资产带来的经济利益低于其账面价值,则该资产就不能再以原账面价值予以确认,否则就无法反映资产的实际价值,从而导致企业虚增资产和利润。因此,我们引入了资产减值的概念,当企业资产的可 Assets are one of the main features of a company’s past transactions or events, which are owned or controlled by an enterprise and are expected to bring economic benefits to the enterprise, which may well bring economic benefits to the enterprise. However, if the economic benefits brought by the asset are lower than its book value, the asset can no longer be recognized at the original carrying amount, otherwise the actual value of the asset will not be able to be reflected, resulting in the inflated assets and profits of the enterprise. Therefore, we introduce the concept of asset impairment, when corporate assets are available