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在历史成本会计计量模式下,油气资产是指在勘探、开发过程中所发生的、已经资本化的支出,体现为油气通道及相关处理设施。在价格变动的情况下,历史成本计量就会暴露出问题和缺点:一方面当价格明显变动(上涨或下跌)时,基于各个交易时点的历史成本代表不同的价值量,严格地说,它们是没有可比性的;另一方面由于费用是以历史成本
Under the historical cost accounting measurement model, oil and gas assets refer to the capitalized expenditures incurred in the process of exploration and development as embodied in oil and gas channels and related treatment facilities. In the case of price changes, historic cost measurement reveals problems and shortcomings: on the one hand, when the price changes significantly (up or down), historical costs based on the points in time of each transaction represent different amounts of value, strictly speaking, they are Not comparable; on the other hand because the cost is based on historical costs