根据按企业会计制度编制的个别会计报表进行合并时,对资产计提的减值准备应该如何抵销,是一个重点和难点问题。因为,第一,它不是简单的冲回减值准备的问题,需要根据计提的减值准备的实质分别进行处理,因而各项资产计提减值准备的抵销方法不相同;第二,资产计提减值准 When consolidating according to the individual accounting statements prepared according to the enterprise accounting system, how to offset the provision for impairment of assets should be a key and difficult issue. Because, firstly, it is not a simple matter of reversing the provision for impairment and needs to be dealt with separately according to the substantive differences between the provision for impairment and the method for offsetting the provision for impairment of assets. Second, Impairment of assets accrued