资产减值损【sǔn】失怎么算?资产减值损【sǔn】失【shī】的计算公式:资产【chǎn】减值损失=资产账【zhàng】面价值-资【zī】产可收【shōu】回金额资产账面价值=资产【chǎn】账面余额-已【yǐ】提坏账准备。资【zī】产【chǎn】减值