企业会计制度规定,存货跌价准备的计提应计入管理费用,固定资产减值准备、在建工程减值准备、无形资产减值准备的计提,计入营业外支出。笔者认为,这种不分减值损失原因,而全部笼统地计入管理费用或营业外支出的做法,显然不妥。因为,无论存货、固定资产、在建工程,还是无形资产,在发生减值损失时,既有正常原因引起的,也有非正常损失,如果片面地将这几项资产减值准备计入管理费用或营业外支出,既不符合收益与费用 According to the provisions of the enterprise accounting system, provision for impairment of inventories should be included in management expenses, provision for impairment of fixed assets, provision for impairment of construction in progress, provision for impairment of intangible assets, and included in non-operating expenses. The author believes that this regardless of the reasons for the impairment loss, and all included in the general management fees or non-operating expenses is obviously inappropriate. Because, regardless of inventory, fixed assets, construction in progress, or intangible assets, in the event of impairment losses, both due to normal causes, there are abnormal losses, if one of these items of asset impairment provisions included in the management fee Or non-operating expenses, neither in line with the proceeds and costs