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同国际上公认的石油行业会计核算方法相比,国际石油产品分成合同“联合帐簿”会计核算方法更倾向于“实用性”,它既不追求合同会计核算方法在理论上的臻善臻美,也不追求在会计核算方法上完全符合公认的会计核算准则。明确石油产品分成合同“联合帐簿”及投资者单独进行会计核算的方法,可以准确确定外国投资者每年成本回收及收入情况,计算出外国投资者年“现金流入”及“现金流出”,从而为投资决策提供重要参考。
Compared with internationally recognized accounting methods in the petroleum industry, the “joint book” accounting method of international petroleum product sharing contracts is more inclined to “practicality”. It neither pursues the theory of the contractual accounting method. Nor does it seek to fully comply with accepted accounting standards in accounting methods. By clarifying the method of “joint book” of petroleum products divided into contracts and independent accounting by investors, it is possible to accurately determine the annual cost recovery and income of foreign investors, and calculate the annual “cash inflows” and “cash outflows” for foreign investors. Provide important references for investment decisions.