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根据《企业会计制度》(以下简称制度)的规定，企业应当遵循谨慎性原则。谨慎性原则最直接的体现，就是规定企业计提应包括：应收账款坏账准备、短期投资跌价准备、存货跌价准备、长期投资减值准备、固定资产减值准备、在建工程减值准备、无形资产减值准备和委托贷款减值准备在
According to “Enterprise Accounting System” (hereinafter referred to as the system) requirements, enterprises should follow the principle of prudence. The most direct manifestation of the principle of cautiousness is that enterprises should make provisions for provision of bad debts, provision for impairment of short-term investments, provision for decline in value of inventories, impairment of long-term investments, provision for impairment of fixed assets and provision for impairment of construction in progress , Impairment of intangible assets and entrusted loan impairment provisions