《财会月刊》２００１年第８期刊登了李庆德同志的《对长期股权投资减值时冲抵资本公积准备的异议》一文（以下简称“李文”）。笔者认为，产生纳税额或抵税额与资产的真实收益或损失不符是由于“李文”作者对《企业会计准则———投资》（以下简称“投资准则”）的理解不正确 “Accounting Monthly” 2001 No. 8 published Comrade Li Qingde “on the long-term equity investment write-offs to offset the preparation of capital reserve,” a text (hereinafter referred to as “Li Wen”). The author believes that the tax liability or tax credit and the real income or loss of assets does not match is due to “Li Wen” author of “Accounting Standards for Business --- Investment” (hereinafter referred to as “Investment Code”) is not understood correctly