中文

资产冲销是指通过某些方式减少或消除资产账户上的某些金额，以达到调整资产负债表的目的。资产冲销是财务管理中常用的手段之一，主要用于处理资产减值、坏账、存货跌价等问题。

资产冲销的原因主要有两个方面。一方面，由于市场环境的变化、技术进步等原因，某些资产的价值可能会下降，这时候就需要进行资产冲销，以反映资产的真实价值。另一方面，企业可能会遇到一些无法收回的坏账或者存货跌价等问题，这时候也需要进行资产冲销，以避免虚增资产和利润。

资产冲销的方式有多种，包括直接冲销、备抵法、转回法等。其中，直接冲销是最简单直接的方式，即将资产账户上的金额直接减少；备抵法则是通过计提减值准备来逐步冲销资产价值；转回法则是在资产价值回升时，将之前冲销的金额转回，以反映资产的真实价值。

资产冲销对企业的财务状况和经营成果有着重要的影响。通过资产冲销，企业可以更加真实地反映自身的资产和负债状况，为企业的决策提供更为准确的财务数据支持。同时，合理的资产冲销也可以避免企业的虚增资产和利润，保护投资者的利益。

英文

Asset write-off refers to the reduction or elimination of certain amounts on asset accounts through certain means, aiming to adjust the balance sheet. Asset write-off is one of the commonly used methods in financial management, mainly used to handle asset impairment, bad debts, inventory depreciation, and other issues.

There are mainly two reasons for asset write-off. On one hand, due to changes in the market environment, technological advancements, and other reasons, the value of certain assets may decline. At this time, asset write-off is needed to reflect the true value of the assets. On the other hand, enterprises may encounter some uncollectible bad debts or inventory depreciation issues, and asset write-off is also required to avoid overstating assets and profits.

There are various methods of asset write-off, including direct write-off, provision method, and reversal method. Among them, direct write-off is the simplest and most direct method, which directly reduces the amount on the asset account. The provision method gradually writes off the asset value by accruing impairment provisions. The reversal method transfers back the previously written-off amount when the asset value recovers, reflecting the true value of the asset.

Asset write-off has a significant impact on a company's financial situation and operating results. Through asset write-off, companies can more accurately reflect their asset and liability situation, providing more accurate financial data support for decision-making. At the same time, reasonable asset write-off can also avoid overstating assets and profits, protecting the interests of investors.