为进一步夯实企业资产质量，提高会计信息真实性，企业应当对可收回金额低于其账面价值的固定资产计提减值准备，但如有迹象表明已计提减值准备的固定资产可收回金额大于其账面价值（扣除累计折旧和累计减值准备后的资产数额），则以前期间已计提的减值损失应当予以转回。然而 In order to further consolidate the quality of assets of the enterprise and enhance the authenticity of the accounting information, an enterprise shall make provisions for impairment of fixed assets with a recoverable amount lower than its carrying value. However, if there is any indication of the recoverable amount of fixed assets that have been provided for impairment Is greater than its book value (after deducting the accumulated depreciation and accumulated impairment losses), the impairment loss previously accrued should be reversed. however