摘要
2007年1月1日实施的石油天然气开采准则,对现行石油天然气企业的会计处理与信息披露做出了重大的修订。围绕油气资产折耗的计算方法、减值准备、预计废弃费用、矿区权益等方面的新规定及其实施问题进行探讨。
Extracting Principle of Oil and Natural Gas implemented since January 1, 2007, corrected a lot about present accounting treatment and information revealing. Probed new regulations and practice of calculation of asset depreciation, devalue preparation, prediction of abandonment charge and rights and interests of the mineral district.
出处
《石油化工管理干部学院学报》
2006年第4期36-38,共3页
Journal of Sinopec Management Institute
关键词
会计准则
折耗
减值准备
废弃费用
矿区权益
accounting principle, depreciation, devalue preparation, abandonment charge, rights and interests of mineral district
