按照企业会计制度规定,若某项资产由于某些因素或原因导致其可收回金额低于其账面价值时,应对它计提减值准备,并计入当期损益;相反,当以前据以计提减值准备的因素发生了变化,又导致其价值恢复而转回已计提的减值准备,同样也计入当期损益。而按照税法规定,企业所得税前允许扣除 According to the provisions of the enterprise accounting system, if an asset causes its recoverable amount to be lower than its book value due to certain factors or reasons, it should make provision for impairment and calculate it into the current profit and loss. On the contrary, The factors of depreciation reserve have changed, which in turn led to the recovery of the value of the depreciation reserve, which is also included in the current profit and loss. In accordance with the provisions of tax law, corporate income tax deduction allowed