固定资产减值准备与折旧是固定资产核算的重要组成部分。从资产负债表内容上看，“累计折旧”与“固定资产减值准备”都是“固定资产”的备抵项目，两者互为补充，共同反映固定资产账面价值的减少。无论是计提减值准备，还是提取折旧，都不同程度地体现了正确计算损益、减少风 Depreciation of fixed assets and depreciation is an important part of fixed assets accounting. From the perspective of the balance sheet, both “accumulated depreciation” and “depreciation reserve for fixed assets” are allowances for “fixed assets,” which complement each other and together reflect the decrease in the carrying value of fixed assets. Whether making provision for depreciation or withdrawing depreciation, all reflect the correct calculation of profit and loss and wind reduction to varying degrees