中英美油气会计准则比较研究  

Comparative Study of Oil&Gas Accounting Standards in China,America and the UK

作　　者：孙梅[1] 于韬[1] 

机构地区：[1]中国石油大学(北京)工商管理学院

出　　处：《亚太经济》2012年第6期99-104,共6页Asia-Pacific Economic Review

摘　　要：在比较分析中英美油气会计准则中涉及的油气资产计量、涉外会计及油气会计信息披露等多个方面的会计处理基础上,根据中国的实际情况,改进了期末完井后的会计处理,优化了折耗率的计算,对油气资产现金流量现值的计算提出了可行性建议,并引入了基于产量计提预计负债的弃置义务处理方法;对产量分成合同与联合经营合同中的会计处理进行了说明;同时建议增加储量价值及油气生产活动经营成果的披露。This thesis compares the oil and gas accounting standards in China with the standards in America and the UK, draws on their advanced ideas, and then puts forward constructive proposals for the improvement of CAS 27, involving measurement of oil and gas asset, international accounting, and disclosure of reserves. The measurement includes accounting methods, initial measurement, and subsequent measurement. This thesis im- proves the accounting treatment at the end of period and after well finished, the calculation of NPV, and the treatment of abandon obligations. Then this thesis analyses the disadvantage of CAS 27 when confirm the profit and loss in transfer the possession of oil and gas interest, and introduce the accounting treatment in PSC and joint operation contract. Finally, this thesis standardizes the disclosure of oil ＆ gas reserves.

关 键 词：石油天然气会计 SFAS NO 19 SORP CAS27 

分 类 号：F235.5[经济管理—会计学]