石油合同中常见的类型有租让制合同、产量分成合同和石油服务合同。我国企业会计准则对租让制合同和产量分成合同的核算方法有较为详细的规定,但对于石油服务合同,特别是其中较为特殊的回购合同核算方法,没有明确的规定。笔者结合工作心得,仅就国际石油经营中签订回购合同的会计核算提点看法。 Common types of oil contracts are rental contracts, production sharing contracts and oil service contracts. China’s Accounting Standards for Enterprises have more detailed provisions on the method of accounting for rent-to-contract and production-sharing contracts, but there are no specific provisions on the calculation of oil service contracts, especially the relatively special repo contract. The author with the work experience, only the international oil business signed a repurchase contract accounting point of view.