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【多选题】
下列关于固定资产减值会计处理的描述,说法正确的有( )。A.
固定资产资产减值是指固定资产的可收回金额低于其账面价值。这里的账面价值即原值。
B.
固定资产的可收回金额应当根据固定资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者间较高者确定。
C.
固定资产减值损失一经确认,在以后会计期间不得转回。
D.
计提固定资产减值准备的会计分录为:借:资产减值损失 贷:固定资产减值准备。
E.
固定资产减值准备计提后,应重新计算以后年度的折旧金额。
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