《企业会计准则》规定：企业应当于期末对固定资产进行检查，如果固定资产的可收回金额低于其账面价值，企业应当按可收回金额低于账面价值的差额计提固定资产减值准备，并计入当期损益。已计提减值准备的固定资产，应当按照该固定资产的账面价值以及尚可使用寿命重新计算确定? According to the Accounting Standard for Business Enterprises, an enterprise shall examine the fixed assets at the end of the period. If the recoverable amount of the fixed assets is less than its book value, the enterprise shall make provision for the impairment of fixed assets according to the difference between the recoverable amount and the book value. And included in the current profits and losses. Fixed assets that have been provided for impairment should be recalculated according to the book value of the fixed assets and the useful life of the fixed assets.