Reserves against loan loss and reserves against mortgaged assets value decrease are specific reserves.

From aspects of the decrement provision of the fixed assets and the modification of the confirmation of the income and cost,this paper discusses on the influence of the new <Enterprise Accounting System> on the income tax of the construction enterprises.

Through the concrete analysis and calculation,this paper discusses on t he influence of drawing bad debts provision,long -term investment decrement provision,inventory falli ng price provision,short -term inve stment falling price provision,trust lending,fix ed assets decrement provision,invisible assets decrement provision an d uncompleted construction decrement provision.

Based on Feltham-Ohlson Model,this paper has set up a model that enterprise net assets change with time and brings the accrual of impairment provision into it.

The Accounting Standard for Business Enterprises stipulates that the enterprise should make eight impairment provisions in order to reduce potential risks.

Regarding the disadvantages of standards,measurements and accounting treatments in current accounting system for fixed asset depreciation reserves,Accelerated depreciation method and non-reversible depreciation reserve method were discussed in order to push the implementation of new accounting standards.

It should be consolidated intra-company transaction of inventory and its depreciation reserves related when we compile a consolidated statement of account.