简析固定资产发生减值后的会计处理

On Accounting Treatment after the Depreciation of Fixed Assets

固定资产计提减值准备后,其折旧应当按照该项固定资产的账面价值以及尚可使用年限重新计算。当可收回金额大于固定资产账面价值时,则减值准备应适当转回。

Fixed assets＇ depreciation should be recalculated according to its book value and useful life after the impairment loss is determined. When its recallable amount is bigger than its book value, the amount of the impairment＇s reservation should be lowered.