2) 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 accounting standard
石油天然气会计准则
1.
This paper studied the harmonization of CAS27:Production of Oil and Gas with IFRS6:Exploration for and Evaluation of Mineral Resources,compared the scope frame and contents of them,and discussed the strat- egies of international harmonization of Chinese oil and gas accounting standard based on the international har- monization situation of CAS27.
以我国石油天然气会计准则《石油天然气开采》和国际财务报告准则《矿产资源的勘探与评价》为研究对象,从范围框架和内容方面对两个准则进行对比分析,并结合我国石油天然气会计准则国际协调情况,对我国石油天然气会计准则国际协调策略进行探讨。
6) 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。
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