新《企业会计制度》(下文简称“制度”)和相关具体会计准则及其补充规定,要求上市公司除计提短期投资、长期投资、存货、应收账款四项减值准备外,还必须对固定资产、无形资产、在建工程、委托贷款四个项目提取减值准备(下文简称“新四项准备”),意在从防范资产不实的角度遏制会计信息失真。本文试分析进行资产减值会计核算时可能遇到的若干疑点、难点问题,并就如何完善“新四项准备”的计提规范提一些建议。一、如何判断某项资产可能已经减值判断一项资产是否可能已经减值是进行资产减值会计核算关键性的第一步。换言之,“制度”或“准则”给出的判断条款必须负担起“筛子”的作用,成为过滤企业资产的第一道工序。从理论上讲,“制度”的规定和“准则”的列举,较圆 The new “Enterprise Accounting System” (hereinafter referred to as the “System”) and the relevant specific accounting standards and its supplementary provisions require listed companies to make provision for impairment losses on short-term investments, long-term investments, inventories and accounts receivable, Impairment provision (hereinafter referred to as “new four preparations ”) must also be taken for the four items of fixed assets, intangible assets, construction in progress and entrusted loans. The intention is to curb the distortion of accounting information from the perspective of preventing assets from being false. This article tries to analyze some doubtful and difficult problems that may be encountered in the process of asset impairment accounting and also gives some suggestions on how to improve the accounting standards of “new four preparations.” I. How to judge whether an asset may be impaired Judgment whether an asset is likely to be impaired is a crucial first step towards making an asset impairment accounting. In other words, the judgment clause given by “system” or “criterion” must bear the role of “sieve” and become the first process of filtering the assets of the enterprise. In theory, the rules of “system ” and “guidelines ” enumeration, more round