1) oil-gas assets
石油天然气资产
1.
This paper,based on a foreign study achievement and a domestic practice,analyzes the present status of oil-gas assets depreciation and minus calculation methods,and presents some suggestions to improve the calculation methods regarding assets depreciation and minus referred by in the newly-issued "Enterprise Accountant Act 27—Oil-gas Extraction".
石油天然气资产计量问题是石油天然气会计中的三大难题之一,本文在借鉴国外相关研究成果、结合国内实际的基础上,分析了我国石油天然气资产折旧与减值计量的现状,并针对新发布的《企业会计准则第27号—石油天然气开采》中涉及石油天然气资产折旧与减值计量方面的规定提出了一些粗浅的改进建议,以期对石油天然气资产计量问题的研究起到抛砖引玉的作用。
4) oil and gas producing companies
石油天然气生产企业
1.
143 "Accounting for Asset Retirement Obligations" in June,2001,which dramatically alters accounting for future DR & A costs of oil and gas producing companies that are associated with the retirement of oil and gas production equipment and facilities.
该准则的发布与实施将对石油天然气生产企业油气资产报废所涉及的拆卸、恢复和废弃成本(DR&A成本)的会计处理实务产生重大影响,将导致其会计核算方法的重大变革。
5) oil and gas
石油天然气
1.
With the construction of oil and gas pipelines,despite of a variety of anti-corrosion and preventive measures,the pipeline leakage still occurs.
随着石油天然气管道建设的大力发展,尽管人们采取了多种防腐和防范措施,但管道泄漏仍时有发生。
2.
It is difficult for China to recognize, measure, record and report the production activity of oil and gas industry.
石油天然气会计与报告长期以来是困扰我国会计理论界与实务界的难题。
3.
The study of oil and gas accounting in China started in the 1980's, which is, on the whole, divided into blankness period before the 1980's, the translation period of the 1980's to the middle 1990's, and deeply systematic research period after the middle 1990's.
我国对石油天然气会计的研究起步于20世纪80年代,大致可分为80年代以前的空白时期、80至90年代中期的翻译介绍时期和90年代中期以后的深入系统研究时期。
6) oil and natural gas
石油天然气
1.
Oil and natural gas are the national important energy resources.
石油和天然气是国家重要的能源资源,省级国土资源管理部门肩负着本行政区域内石油天然气矿产勘查开采监督管理的重要职责。
补充资料:石油天然气国际贸易(见石油市场与天然气市场)
石油天然气国际贸易(见石油市场与天然气市场)
石油天然气国际贸易(internotional tradeof011 and只as)见石油市场与天然气市场。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
参考词条