| 石化项目投资与会计处理 |
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| 引用本文： | 阎玉山.石化项目投资与会计处理[J].石油化工技术经济,2001,17(2):15-16,37. |
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| 作者姓名： | 阎玉山 |
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| 作者单位： | 中国石化北京设计院!100011 |
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| 摘 要： | 从会计处理的角度，反观现行石化项目投资估算（可行性研究报告的重要组成部分）中存在的问题，意在更好地了解会计处理原则，正确编制项目的可行性研究报告。
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| 关 键 词： | 中国 石化企业 石化项目 投资估算 会计处理 可行性研究报告 |
Investment and Accounting Treatment of Petrochemical Projects |
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| Yan Yushan.Investment and Accounting Treatment of Petrochemical Projects[J].Techno-Economics in Petrochemicals,2001,17(2):15-16,37. |
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| Authors: | Yan Yushan |
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| Abstract: | From the angle of accounting treatment,the paper looks back on problems existed in present investment estimation of petrochemical projects The investment estimation plays an important role in feasibility study The meaning of doing this is for the better understanding of the principles of accounting treatment,so as to work out the report of feasibility study correctly |
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| Keywords: | petrochemical project accounting treatment problem |
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