| 浅谈油气田企业固定资产折旧方法 |
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| 引用本文： | 武苏亚,王秀芝,杨湘龙,白兴盈,宋秋银.浅谈油气田企业固定资产折旧方法[J].石油化工技术经济,2004,20(3):52-54. |
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| 作者姓名： | 武苏亚 王秀芝 杨湘龙 白兴盈 宋秋银 |
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| 作者单位： | 中国石化中原油田分公司，中国石化中原油田分公司，中国石化中原油田分公司，中国石化中原油田分公司，中国石化中原油田分公司 濮阳，457001，濮阳，457001，濮阳，457001，濮阳，457001，濮阳，457001 |
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| 摘 要： | 以油田开发过程中油气井固定资产的特点及产量变化规律为依据，与财务会计制度和经济效益变化规律相结合，论述了含水上升和产量递减对折旧成本的影响，指出了油气田企业折旧方法的选择，使折旧的计提方法更符合油气田开发的经济运行规律。
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| 关 键 词： | 油气田企业 固定资产折旧方法 计提方法 财务会计制度 经济运行规律 成本 经济效益 产量递减 油气井 油气田开发 |
On the Depreciation Method of Capital Asserts in Oil and Gas Field Enterprises |
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| Wu Suya,Wang Xiuzhi,Yang Xianglong,Bai Xingying,Song Qiuyin.On the Depreciation Method of Capital Asserts in Oil and Gas Field Enterprises[J].Techno-Economics in Petrochemicals,2004,20(3):52-54. |
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| Authors: | Wu Suya Wang Xiuzhi Yang Xianglong Bai Xingying Song Qiuyin |
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| Abstract: | Based on the characteristics of capital asserts as oil and gas well and the output changing rules in the course of development of oil and gas field,combining with financial accounting system and changing rules of economic benefits,this paper demonstrated the effect of ascending of water content and descending of output on depreciation cost,and proposed the choice of depreciation method for oil and gas field enterprises so as to make the reserve accounting method accorded with the economic rules of oil and gas field development. |
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| Keywords: | oil and gas field capital assert depreciation |
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