财政部颁布的《企业会计制度》要求企业按规定计提八项减值准备(坏账准备、短期投资跌价准备、存货跌价准备、长期投资减值准备、固定资产减值准备、无形资产减值准备、在建工程减值准备和委托贷款减值准备),同时,为了反映各项减值准备的计提及其增减变动情况,制度还要求企 The “Accounting System for Business Enterprises” promulgated by the Ministry of Finance requires enterprises to make eight impairment provisions as required (provision for bad debts, provision for impairment of short-term investments, provision for decline in value of inventories, provision for impairment of long-term investments, provision for impairment of fixed assets and provision for impairment of intangible assets , Impairment of construction in progress and provision for impairment of entrusted loans). In addition, in order to reflect the accrual of various impairment provisions and their changes, the system also requires enterprises