资产部分减值和资产报废毁损是性质不同的两种资产价值损失状态,对其核算应采取不同的会计处理方法。但由于全额计提资产减值准备业务与资产报废毁损业务基本相同,使得部分资产减值准备类科目、“待处理财产损溢”以及“固定资产清理”科目在使用时容易产生混乱,加之《企业会计 Part of the asset impairment and asset scrapping is the nature of the loss of two different asset values, accounting for its accounting should take different ways. However, due to the fact that the provision for impairment of assets in full amount is basically the same as that for scrapping and scrapping assets, some subjects such as impairment of assets pending preparation, damage to pending assets and clearing of fixed assets are prone to confusion during use, "Business Accounting