一、资产减值的处理国际会计准则要求,企业应定期对其全部资产的减值进行测定,当一项资产的可收回金额低于其账面价值时,应对减值损失加以确认,并计入当期损益。《企业会计制度》(以下简称《制度》)规定,除保留应收账款坏账准备、短期投资跌价准备、存货跌价准备、长期投资减值 I. Impairment of Assets The IAS requires that an enterprise determine the impairment of all its assets on a regular basis. When the recoverable amount of an asset is less than its carrying amount, the impairment loss should be recognized and included Current profit and loss. The Accounting System for Business Enterprises (hereinafter referred to as the “System”) stipulates that in addition to retaining the bad debt provisions for accounts receivable, provision for impairment of short-term investments, provision for decline in value of inventories and impairment of long-term investments