对比新会计准则下企业各项资产减值核算 关键词：新会计准则；企业；资产减值；减值核算 [gap=389]key word: New accounting standards; Enterprise; Property depreciation; Depreciation calculation
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对企业资产减值核算涉及的问题进行了深入探讨。
Asset impairment of enterprise accounting of the issues involved was expounded.
资产减值会计准则的出台，规范了企业会计核算行为，提高了会计信息质量。
Asset impairment of accounting standards issued, which standardizes the enterprise accounting behavior, improve the quality of accounting information.
介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。
Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing, fixed asset depreciation, business of bad debt loss and asset decrement.
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