摘要
阐述了我国目前石油天然气企业会计处理中存在的问题,分析了《企业会计准则第27号———石油天然气开采》的相关规定,并在此基础上探讨了该准则对我国石油天然气企业经营业绩和会计核算的影响。
The existing problems in accounting of oil and natural gas enterprises in China are stated.Relative stipulations of 'Enterprise's accounting criterion No.27—exploitation of oil and natural gas' are analyzed.On such a basis,effect of the above criterion on performance and accounting of oil and gas enterprises is discussed.
出处
《水利经济》
2007年第3期36-38,共3页
Journal of Economics of Water Resources
关键词
石油天然气企业
油气资产计量
折旧
矿区权益
oil and natural gas
calculation of oil and gas assets
depreciation
rights and benefits of mine field
