求翻译：固定资产按实际成本入账。每年末报告期终了，对固定资产逐项进行检查，将可收回金额低于其账面价值的差额作为固定资产减值准备，计入当期损益。固定资产减值准备按单项资产计提。是什么意思？

Fixed assets at their actual cost. End of each year, the end of the reporting period, check the fixed assets itemized, the recoverable amount of the difference is less than its book value as the impairment of fixed assets, profit or loss. Impairment of fixed assets accrued by individual asset.

Fixed assets on actual costs into account. Each year, report the end of the period-by-item check fixed assets, will be recoverable amount is lower than its face value as the difference between fixed assets and the income statement. Fixed assets are counted as a single asset.

The fixed asset deposits according to the actual cost.Each year's end current period end, has carried on the inspection item by item to the fixed asset, might take back the amount to be lower than its book value the difference to take the fixed asset depreciation preparation, will include works as t

Fixed assets according to the actual cost on acquisition. At the end of each reporting period ending, to check the itemized fixed assets, the recoverable amount is lower than their book value, the difference as an impairment loss of fixed assets, included in the current profits and losses. Impairmen

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