摘要
统一的会计制度不能够反映石油天然气会计的特殊性,海外上市的石油公司虽然采用国际通用的成果法,但在某些具体处理上仍然存在缺陷。为提高会计信息的决策相关性。
The united accounting system could not demonstrate the of oil and gas accounting,the overseas listed companies of oil and gas industry use successful effort method which is popular in the world,but some defects are still existing in the concreted method.In order to improve the relevance of accounting information,some measures in many aspects in cluding the report of oil and gas reserve should be taken.
出处
《北方经贸》
2005年第4期57-59,共3页
Northern Economy and Trade
