Then draws the conclusion that ratio of every impairment allowance item decreased as the decreasing of asset's liquidity by the analysis of the execution of asset depreciation accounting policy in the listed companies. 在八项减值准备中,上市公司对坏账准备、存货跌价准备和固定资产减值准备的运用较为普遍,各项减值准备的提取率随着对应资产流动性的降低而降低。