The correct allowance for assets depreciation reserves is significant to reflect the real value of enterprise assets.
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。
Problem and cause of the allowance for assets depreciation reserves in China enterprises are analyzed. And some countermeasures are put forward.
全面分析了我国企业在计提资产减值准备中存在的问题及其成因，并有针对性地提出了解决这些问题的对策建议。
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