This paper expounds the important significance of the system of assets depreciation preparation, analyzes on the influence of the assets depreciation preparation on enterprise s accounting data, and probes into the problem of how to put an end to drawing up false accounts by using the assets depreciation preparation in enterprises.

This paper compares the current Enterprise Accounting System and new Enterprise Accounting System in terms of predrawing of assets depreciation preparation,reversion and its effect,etc.

The Empirical Research on Making Use of Allowances for Assets Impairment to Operate Profit;

In light of the universal phenomenon of information distortion in current securities business, this paper expounds the impetus for "big bath" caused by the allowances for assets impairment.

On Impairment of Assets from the Perspective of New Accounting Standards;

Firstly, the article talks about the changes of the enterprise accounting system and the back of the allowance for assets impairment.

Research on Assets Impairment and Earnings Management in Listed Companies;

This article emphasizes particularly on introducing the influence and disposal of the Assets Devaluing Reserve on income tax, expatiates simultaneously the sorts of assets devaluing reserve, the methods of calculation and the disposal of account and report.