本文探讨了水运企业单项资产的减值核算以及对水运企业资产组的减值准备核算,重点对我国水运企业有关资产减值准备有关转回问题进行思考,认为水运企业固定资产减值准备允许转回是合理而且必要的。 This paper discusses the impairment of individual assets of the water transport enterprises and the accounting of the impairment of the assets of the water transport enterprises, and puts emphasis on the issues concerning the reversal of the impairment of assets of the water transport enterprises in China. It considers that the allowances for impairment of fixed assets of the water transport enterprises Back is reasonable and necessary.