《企业会计准则———固定资产》(以下简称《固定资产准则》)中规定:“已计提减值准备的固定资产,应当按照固定资产的账面价值,以及尚可使用年限重新计算确定折旧率和折旧额;如果已计提减值准备的固定资产价值又得以恢复,应当按照固定资产恢复后的账面价值,以及尚可使用年限重 According to the “Accounting Standards for Business Enterprises --- Fixed Assets” (hereinafter referred to as “Fixed Assets Standards”), "Fixed assets that have been provided for impairment should be recalculated in accordance with the book value of fixed assets and the remaining useful lives to determine the depreciation Rate and depreciation; if the value of fixed assets that have been provided for impairment has been restored, the book value shall be calculated on the basis of the book value after the recovery of fixed assets and the remaining useful life