求翻译：固定资产减值准备与累计折旧是固定资产核算的重要组成部分，它们都是固定资产的备抵项目，两者之间的关系是互为补充，共同反映固定资产账面价值的减少。无论是计提减值，还是计提折旧，都充分体现会计核算中的谨慎性原则。为了在实务中能正确核算和反映固定资产项目，有必要对固定资产减值准备与累计折旧的关系进行分析研究，以求协调好这两个科目的会计核算。是什么意思？

Impairment of fixed assets and accumulated depreciation of fixed assets is an important part of accounting, they are allowance for fixed assets projects, the relationship between the two are complementary, co-book value of fixed assets to reflect the reduction. Whether impairment or depreciation, ar

Fixed assets and accumulated depreciation diminution in value is an important part of the fixed asset accounting, they are all fixed assets of the expected project, the relationship between the two are complementary, and jointly reflect a decrease in the value fixed assets. whether it is made, or di

The fixed asset depreciation preparation and the accumulation depreciation are the fixed asset calculation important constituents, they all are the fixed asset allowance project, between both relations are mutually the supplement, reflects the fixed asset book value together the reduction.Regardless

Fixed assets depreciation reserves and accumulated depreciation are major components of fixed assets, they are a deduction item of a fixed asset, the relationship between the two are mutually complementary, together reflect reduced book value of fixed assets. Both the provision for impairment, or a

The fixed asset depreciation preparation and the accumulation depreciation are the fixed asset calculation important constituents, they all are the fixed asset allowance project, between both relations are mutually the supplement, reflects the fixed asset book value together the reduction.Regardless