减值准备是指资产的账面余额超过其可收回金额，判断资产是否减值，应依据资产可能已经发生减损的某些迹象，如果存在任何一种迹象，企业应对其可收回金额进行正式估计。
... National reserves 国家保护区 Depreciation reserves 减值准备金 ; 减值准备 ; 减值预备 ; 减值预备金 actual reserves 实在储藏量 ; 实际储量 ; 实际准备金 ; 实际准备 ...
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论文:从资产减值准备与折旧看上市公司的盈余管理-中大网校论文网 关键字：盈余管理，减值准备，固定资产折旧 [gap=1480]Key words: earning management, Impairment of assets, depreciation
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... provision拨款；预留款项；备付款项；准备金 provision for diminution in value减值准备 provision for taxation备付税项 ...
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... depreciable amount 应计折旧额 provision for impairment 减值准备 non-physical deterioration 无形损耗 ...
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固定资产减值准备 Fixed assets depreciation reserves ; Impairment of fixed assets ; provision for fixed asset impairment ; Reserve for Fixed Assets Impairment
无形资产减值准备 Intangible Assets depreciation reserves ; Impairment of intangible assets ; intangible assets reduction reserve ; allowance for intangibel assets
在建工程减值准备 Construction-in-process depreciation reserves ; Impairment of construction in progress ; Provision for construction work in process impairment
减值准备金 Depreciation reserves ; impairment provision ; Depreciation reserves
专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves ; brand appropriates depreciation reserves ; brand rights depreciation reserves
委托贷款-减值准备 Consignment loan - provision
资产减值准备 Property depreciation preparation ; Related Party Transactions ; preparations of assets depreciation ; Assets For Impairment
Under normal circumstances,some enterprises in order to avoid the risk and improve the reliability of their accounting information,they can be reasonable provision for asset impairment.
正常来讲,企业为了合理规避风险,提高自身会计信息的可靠性,可以合理的计提资产减值准备。
参考来源 - 关于资产减值会计理论与实务的研究Speaking of the railway transport business,, he change of the provision for impairment of assets will be able to have the huge challenge for the railway assets management.
对铁路运输企业而言,资产减值准备的变化将会为铁路资产管理带来新的挑战。
参考来源 - 铁路车辆系统执行资产减值准则存在的问题及对策研究 （研究生论文）In accordance with the theoretical analysis, the paper made an empirical research on earnings management conducted by listed companies from the perspective of losses and impairment allowance of assets.
在规范研究基础上，对上市公司以资产减值准备为手段进行盈余管理的行为进行实证研究。
参考来源 - 我国上市公司盈余管理理论分析与实证研究Listed companies which accrued profit is positive from January to May of 2008 adopt earning management via using provision for loss in 2007.
2008年1月至5月可操控性应计利润正向的大小非解禁上市公司在2007年利用减值准备进行了盈余管理。
参考来源 - 新准则实施后上市公司盈余管理研究·2,447,543篇论文数据，部分数据来源于NoteExpress
计提资产减值准备的理论基础是谨慎性原则。
The theoretic basis of provisional capital depreciation is the principle of caution.
通过计提和转回资产减值准备是上市公司操纵盈余的重要手段之一。
One of the most important means of listed companies manipulate surplus is to back through the asset impairment.
正确计提资产减值准备，对于真实反映企业资产实际价值有重要意义。
The correct allowance for assets depreciation reserves is significant to reflect the real value of enterprise assets.
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