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新颁布的会计准则中,关于资产减值准备的变动比较大,本文通过与旧会计准则对比,对资产减值准备变化带来的影响与作用做了探讨。
The newly promulgated accounting standards, changes in assets impairment provisions relatively large, the paper compared with the old accounting standards, asset impairment provisions of the changes have made the impact and role are discussed.