摘要
叙述了目前加油站在实行按任意温度下的体积交接,由于未考虑油品体积随温度、压力、密度的变化,出现了零售损耗很大的问题。建议加油站在现阶段采用“准标准体积”交接;在由体积转换为质量计算加油站损溢时,使用油库当月发出的平均密度;当财会核销损溢时,不使用盘存的体积和固定密度进行计算的方法,而使用实际盘点的质量数,以真实反映加油站的当期损溢。
Great volume loss appears when handing over and taking over at any temperature. Actually, oil volume changes with temperature, pressure and density. Loss can be decreased greatly by handing over and taking over with standard volume. The standard volume is not real standard volume unless oil fillers can compensate the temperature. With the development of fillers, gas stations should hand over and take over oils with standard volume.
出处
《石油库与加油站》
2003年第5期25-26,共2页
Oil Depot And Gas Station
关键词
加油站
油品
标准体积
经营管理
gas stations, handing over and taking over, standard volume, discussion and suggestion.