以下为句子列表：
英文: If the recoverable amount of fixed asset is lower than its carrying amount due to continuing decline of market prices, technique obsolescence, fixed asset damage, or long-term redundancy of fixed asset in the end of the period, the difference between thos
中文: 文：期末由于市价持续下跌、技术陈旧、损坏或长期闲置等原因，导致固定资产可收回金额低于账面价值，按单项资产可收回金额低于固定资产账面价值的差额，提取固定资产减值准备。
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