铺底原油会计计量问题探讨

Discussions on the Problem of Accounting Measurement about the Bottoming Crude Oil

通过问卷调查方式,针对铺底原油基本情况、铺底原油资产属性、铺底原油会计计量方法等方面展开了系统分析,提出引进公允价值修正铺底原油会计计量的改进思路。

By means of questionnaire survey, the systematic analysis is carried out in the following aspects like the basic situation of bottoming crude oil, its capital property and its accounting measurement methods. Then the improving idea to correct the accounting measurement of bottoming crude oil by the use of fair value is presented in the end, together with the discussion of its advantages.