试论矿业权会计处理

文章认为 ,在深化地勘产业改革 ,推动地勘行业企业化进程中 ,需要敢于理论创新和勇于实践运作。本文以云矿股份公司为例 ,介绍了在矿业权会计处理方面进行的一系列探索 ,如探矿权归属于存货 ,采矿权归属于无形资产 ;探矿权人申请开采时以探矿权账面价值转入采矿权 ;在矿产品生产过程中 ,采矿权按照产量法摊销等。对规范矿业权会计核算具有重要的借鉴意义。

Accounting Treatment of Mining Rights

The paper considers that theoretical innovation and practical operation should be encouraged in the course of deepening reform of geological prospecting industry and promoting the development of business management. Taking Yunnan Geological and Minerals Ltd. as example, the paper introduces its experience in accountant disposal of mining rights, such as exploration rights belongs to inventory, mining rights belongs to intangible assets, book value of exploration rights is transferred into exploitation rights as applying for exploitation, and amortizing exploitation rights as output method in the production process of mineral products. The experience can be used for reference in regularizing accountant calculation of mining rights.