固定资产折旧和计提减值准备分是固定资产进行后续计量和期末计价的两大会计处理程序,两者在整个固定资产核算体系中占有重要的位置。正确理解两者的性质并加以区分显得尤为重要,本文拟从折旧与减值所反映的经济实质来进行分析。 Depreciation of fixed assets and provision for impairment losses are two major accounting procedures for the subsequent measurement and final accounting of fixed assets, both of which occupy an important position in the entire fixed assets accounting system. Correct understanding of the nature of the two is very important and distinguishing, this article intends to analyze the economic substance reflected by depreciation and impairment.