The assets impairment preparation standardizes the criteria, measurement, and loss treatment of the assets impairment in enterprise and provides handling of policy basis for a true reflection of corporate assets. Through analysis of the assets impairment preparation under different circumstances, this paper makes the case analysis of the related accounting treatment by combining with practical work.%资产减值准备规范了企业对资产减值的判断标准、计量及损失的处理,为真实反映企业资产提供了政策依据.文章通过对不同情况下的资产减值准备分析,结合实际工作,对如何进行相关会计处理进行了实例分析.
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