在《高级会计实务》考试中,会计核算的内容是重点考核内容之一。下面对资产减值、或有事项和行政事业单位财务与会计中的主要内容和考核思路进行剖析。一、资产减值(一)资产减值的主要内容按照新准则的规定,企业应当在资产负债表日对各项资产的账面价值进行检查,合理预计各项资产可能发生的损失,对可能发生的各项资产损失 In the “senior accounting practice” exam, accounting content is one of the key assessment. The following asset impairment, contingencies and administrative and financial institutions and accounting of the main contents and assessment of the train of thought analysis. I. Impairment of Assets (I) Main Content of Impairment of Assets According to the new standard, enterprises should check the book value of each asset on the balance sheet date to reasonably estimate the possible loss of each asset, The loss of various assets