Analysis of the Accounting Affairs of Provision for Impairment of Fixed Assets

According to the Accounting System of Enterprises Business, enterprises should make provision for the recoverable amount of fixed asset is lower than its carrying amount and reverse the loss of the impairment of fixes assets in time. The accountant should master the accounting principles scientifically in practice and handle well the business related to provisions for impairment of fixed assets, and reflect the amount of fixed assets in the end of period in order to reduce the financial risks of enterprises.