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随着我国对天然气的需求量不断增加,社会各界对储气库的关注度也不断增加,这就要求相关油气企业做好储气库的会计核算工作。而地下储气库中的垫底气的会计核算是储气库会计工作的一项重要内容。本文对垫底气不同的会计处理方法做了比较,提出了无形资产与存货资产相结合的新方法。做好地下储气库垫底气会计核算有助于提高油气企业会计信息质量,从而促进油气企业的健康快速发展。
As China’s demand for natural gas continues to increase, the community’s attention to the gas storage also continue to increase, which requires the relevant oil and gas companies do a good job accounting for gas storage. The accounting of the bottom gas in the underground gas storage is an important part of the accounting work of the gas storage. This paper compares the different accounting methods of undercover gas and proposes a new method combining intangible assets and inventory assets. Doing a good job of accounting for the bottom gas of underground gas storage reservoirs will help to improve the quality of accounting information of oil and gas enterprises so as to promote the healthy and rapid development of oil and gas enterprises.