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【多选题】
企业应当在期末或至少在每年年度终了,对固定资产逐项进行检查,如发现存在下列(  )情形,应当计算固定资产的可收回金额,以确定固定资产是否应该计提固定资产减值准备。 
A.
固定资产市价大幅度下跌,大大高于因时间推移或正常使用而预计的下跌,且预计在近期内不可能恢复
B.
企业所处的经营环境,在当期发生或在近期发生重大变化,并对企业产生负面影响
C.
同期市场利率大幅度提高,进而影响计算可收回金额的折现率,导致可收回金额大幅度降低
D.
固定资产陈旧过时或发生实体损坏
E.
固定资产预计使用方式发生重大不利变化,从而对企业产生负面影响
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