一般认为，会计模式问题是国际会计研究所关注的范畴。
It is generally thought that the accounting mode problem is the category that draws the attention of an international accounting research institute.
因此，应借鉴国际会计准则，统一计量模式，规范资产计提减值准备后的使用及处置的会计处理方法。
So we should draw lessons from international Assets criterion, unify the mode, Standardize the use and treatment method.
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