是的(de)(de)(de)(de)，您的(de)(de)(de)(de)理(li)解是正確的(de)(de)(de)(de)。在會(hui)計準(zhun)(zhun)(zhun)則中，無論是固定資(zi)產(chan)、無形資(zi)產(chan)還是其(qi)他需要攤銷的(de)(de)(de)(de)資(zi)產(chan)，在計提(ti)(ti)減(jian)(jian)(jian)(jian)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)準(zhun)(zhun)(zhun)備(bei)(bei)之前(qian)，都需要先計提(ti)(ti)當月的(de)(de)(de)(de)折(zhe)舊(jiu)或(huo)攤銷。這(zhe)是因為減(jian)(jian)(jian)(jian)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)準(zhun)(zhun)(zhun)備(bei)(bei)的(de)(de)(de)(de)計提(ti)(ti)是基于資(zi)產(chan)的(de)(de)(de)(de)賬(zhang)面(mian)價(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，而賬(zhang)面(mian)價(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)是原值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)減(jian)(jian)(jian)(jian)去已(yi)經計提(ti)(ti)的(de)(de)(de)(de)折(zhe)舊(jiu)或(huo)攤銷以(yi)及減(jian)(jian)(jian)(jian)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)準(zhun)(zhun)(zhun)備(bei)(bei)后的(de)(de)(de)(de)余額。因此，在計提(ti)(ti)減(jian)(jian)(jian)(jian)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)準(zhun)(zhun)(zhun)備(bei)(bei)之前(qian)，必須先更新資(zi)產(chan)的(de)(de)(de)(de)賬(zhang)面(mian)價(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，以(yi)確保減(jian)(jian)(jian)(jian)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)準(zhun)(zhun)(zhun)備(bei)(bei)的(de)(de)(de)(de)準(zhun)(zhun)(zhun)確性。