| 油气资产弃置费用的计量研究 |
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| 引用本文： | 吕雅峥,曾珍,汪恕才. 油气资产弃置费用的计量研究[J]. 企业技术开发, 2012, 0(Z1): 173-175 |
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| 作者姓名： | 吕雅峥 曾珍 汪恕才 |
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| 作者单位： | 中国地质大学(武汉)财务处 |
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| 摘 要： | 文章综合国内外油气资产弃置费用计量的研究现状,结合油气资产分类以及弃置费用相关特征,提出弃置费用的计提原则。
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| 关 键 词： | 油气资产 弃置费用 测算 |
On the measurement of oil and gas assets disposal costs |
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| LU Ya-zheng,ZENG Zhen,WANG Shu-cai. On the measurement of oil and gas assets disposal costs[J]. Technological Development of Enterprise, 2012, 0(Z1): 173-175 |
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| Authors: | LU Ya-zheng ZENG Zhen WANG Shu-cai |
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| Affiliation: | (Financial Service Department,China University of Geosciences(Wuhan),Wuhan,Hubei 430074,China) |
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| Abstract: | Integrating the research status of the measurement of oil and gas assets disposal costs at home and abroad,combined with the classification of oil and gas assets and related characteristics of disposal costs,this paper proposes the principle of disposal costs provision. |
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| Keywords: | oil and gas assets disposal costs calculation |
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