油气上游联合经营中的销售收入确认及相关问题研究

Revenue verification in upstream oil and gas joint ventures and associated problems

油气上游多主体联合经营中的收入确认问题复杂而特殊。合同者所提取的原油天然气数量可能与其应分得的权益份额不一致,对于由此造成的提油或提气不平衡情况,实务中有分享权益法和销售实现法两种基本的收入确认方法。分享权益法符合权责发生制的会计原则,销售实现法简单便捷。在石油生产合作中,一般采用分享权益法进行收入确认;在天然气合作中两种方法都可采用,但销售实现法在处理复杂的联合经营收入分配过程中更加常用。另外,在收入确认过程中,应保持收入与产量、储量及成本核算口径的一致,收入单元与成本单元应尽量一致。

Revenue verification in upstream oil and gas joint ventures is a special and complicated problem. The actual amount of crude oil or natural gas extracted by a contractor may be different from the share that he is entitled to, which causes an imbalance. In practice, the entitlement method and the sales method are the two basic revenue verification methods. The entitlement method accords with the principles of accrual accounting, but the sales method is simple and convenient. In oil production, the entitlement method is more commonly used in revenue verification. In natural gas production, both methods can be used, but the sales method is more frequently used where the distribution is complex. In addition, in the process of revenue verification, valuation of revenue, production, reserves, and costs should be consistent. At the same time, income and costs should be in the same units wherever possible.