厦门钨业：公司严格按照《企业会计准则》及公司会计政策的相关规定，计提了存货跌价准备

Core Viewpoint - Xiamen Tungsten Co., Ltd. (600549) has confirmed that it strictly follows the relevant provisions of the Accounting Standards for Business Enterprises and its accounting policies to recognize inventory impairment losses [1] Group 1: Inventory Impairment Preparation - The company applies the prudence principle of the Accounting Standards for Business Enterprises, measuring inventory at the lower of cost and net realizable value [1] - When the cost of inventory exceeds its net realizable value, the company recognizes an impairment loss based on the difference, which is included in the current period's profit and loss [1] - The company typically recognizes inventory impairment losses on an individual inventory item basis, while for numerous low-priced inventory items, it recognizes impairment losses by inventory category [1]