6.在建工程按照《企业会计制度》规定,企业在建工程预计发生减值时,如长期停建并且预计在3年内不会重新形式的在建工程,也应当根据资产减值的要求计提资产减值准备。值得注意的是,《企业会计制度》要求企业根据资产的定义确认和计量各项资产,使资产负债表上反映的各项资产价值 6. Construction in progress According to the “Accounting System for Business Enterprises”, if the construction in progress is expected to be impaired, the construction in progress which is suspended for a long time and is not expected to be reformatted within three years should also be calculated on the basis of the devaluation of assets Asset impairment provision. It is noteworthy that the “Accounting System for Business” requires companies to confirm and measure the assets according to the definition of assets, so that the assets reflected in the balance sheet value