If the recoverable amount of fixed asset is lower than its carrying amount due to continuing decline of market prices, technique obsolescence, fixed asset damage, or long-term redundancy of fixed asset in the end of the period, the difference between thos
If the recoverable amount of fixed asset is lower than its carrying amount due to continuing decline of market prices, technique obsolescence, fixed asset damage, or long-term redundancy of fixed asset in the end of the period, the difference between thos
文：期末由于市价持续下跌、技术陈旧、损坏或长期闲置等原因，导致固定资产可收回金额低于账面价值，按单项资产可收回金额低于固定资产账面价值的差额，提取固定资产减值准备。