石油天然气开采企业特殊成本会计研究

Oil and Gas Exploration Company Special Cost Accounting Research

石油天然气开采包括矿区权益的取得、油气勘探、油气开发和油气生产四个阶段。本文通过设置四类成本项目分别确认与计量各个开采环节的总成本与单位成本,对石油天然气开采企业特殊成本会计进行研究。

Oil and gas exploration has 4 phases including field acquirement,exploration,exploitation and production.So it is necessary to set 4 kinds of Cost Projects respectively to confirm the accounting total cost and unit cost.