油气会计完全成本法下的折旧折耗及摊销  

A Study of Depreciation,Depletion and Amortization Under Full Cost Method of Oil and Gas Accounting

作　　者：黄峥[1] 郝洪[1] 

机构地区：[1]中国石油大学工商管理学院,北京102249

出　　处：《中国石油大学学报（社会科学版）》2013年第2期10-13,共4页Journal of China University of Petroleum (Edition of Social Sciences)

摘　　要：随着中小型独立石油公司在中国油气勘探开采领域的作用日益增强,深入研究油气会计核算的完全成本法则很有必要。完全成本法下计算折旧折耗及摊销费用时涉及到成本中心、摊销方法以及资本化成本等问题,摊销时应根据成本中心内探明储量基础对待摊销的资本化成本进行调整。With the development of small-and medium-sized private oil and gas companies and their increasingly important role in the exploration and development field of oil and gas in our country, it is necessary to do a further study about the petroleum accounting method-full cost method. This article mainly talks about some key issues related to the depreciation, depletion and amortization （DDA）. To make the DDA more reasonable, the capitalized costs need to be adjusted based on the proved reserves in the cost center.

关 键 词：完全成本法 折旧折耗及摊销 单位产量法 总收入法 

分 类 号：F275[经济管理—企业管理]