资产的可收回金额低于其账面价值的,应当将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。资产减值损失一经确认,在以后会计期间不得转回。 If the recoverable amount of an asset is less than its carrying amount, the carrying amount of the asset shall be reduced to the recoverable amount, and the amount of the write-down shall be recognized as an impairment loss on the asset and recorded in the profits and losses of the current period, together with a corresponding asset impairment allowance . Once the asset impairment loss is confirmed, it can not be reversed in subsequent accounting periods.