商业性勘查投入在会计期末的确认与计量

得探矿权,勘查相关区域,取得勘查成果后卖出探矿权获利,是勘查企业矿权经营的主要盈利模式之一。在会计期末,按照会计制度关于资产确认标准的规定,确认勘查支出形成的资产,按项目逐项以有效勘查投入与相关探矿权的可变现净值孰低计量相关资产价值,体现了行业业务特点与会计制度的协调,能够解决勘查企业勘查成果的会计计量问题,能够真实、客观地反映会计主体的财务状况,避免累积勘查风险,从而提高勘查企业的持续经营能力,促进商业性地质勘查业务的可持续发展。

The Confirmation and Measure of Commercial Prospecting Investment in Accounting Last Phase

Obtain exploration rights, explore related area, get positive results, sell exploration right and get profit--- this is one of the profit patterns of geological and prospecting enterprises. According to standards of asset confirmation in accounting system, the confirmation of assets formed from prospecting expense in the accounting last phase is realized in accordance with effective prospecting investment of every project and measure of related asset value is completed on the basis of discount net value. This has embodied the coordination between accounting system and characteristic of professional business and solutes the measure problem of prospecting positive results of geological and prospecting enterprises in accounting. It can really and objectively respond the financial situation of accounting subject and avoid prospecting risk accumulation, thus raising the sustainable operation ability of geological and prospecting enterprises and promoting the sustainable development of commercial geological and prospecting industry.