 |
|
|||||||||||||||
| | 网站首页 | 英语新闻 | 英语学习中心 | 英语图片 | 下载 | 购书 | 培训 | 留言 | Study Chinese | | ||
|
|
||
 |
||
|
||
|
|
|||||||||||||||
| | 网站首页 | 英语新闻 | 英语学习中心 | 英语图片 | 下载 | 购书 | 培训 | 留言 | Study Chinese | | ||
|
|
||
|
||
|
||
中英对照法律资源--企业会计准则第27号--石油天然气开采 |
||
|
作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
||
企业会计准则第27号--石油天然气开采 <westbank> Accounting Standards for Enterprises No. 27 - Exploitation of Petroleum and Natural Gas 财会[2006]第3号 <westbank> Cai Kuai [2006] No. 3 第一章 总则 <westbank> Chapter I General Provisions 第一条为了规范石油天然气（以下简称油气）开采活动的会计处理和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。 <westbank> Article 1In order to regulate the accounting treatments for the exploitation activity of petroleum and natural gas (hereinafter referred to as oil and gas) and the disclosure of relevant information, these Standards are formulated in accordance with Accounting Standards for Enterprises - Basic Standards. 第二条油气开采活动包括矿区权益的取得以及油气的勘探、开发和生产等阶段。 <westbank> Article 2The exploitation activity of oil and gas includes the stages of obtainment of rights and interests of mining areas, as well as exploration, development and production of oil and gas. 第三条油气开采活动以外的油气储存、集输、加工和销售等业务的会计处理，适用其他相关会计准则。 <westbank> Article 3Except for the exploitation activity of oil and gas, the accounting treatments for the storage, centralized transport, processing, distribution of oil and gas shall be governed by other relevant accounting standards. 第二章 矿区权益的会计处理 <westbank> Chapter II Accounting Treatments of Rights and Interests of Mining Areas 第四条矿区权益，是指企业取得的在矿区内勘探、开发和生产油气的权利。 <westbank> Article 4The rights and interests of mining areas refers to the rights obtained by enterprises to explore, develop and produce oil and gas in mining areas. 矿区权益分为探明矿区权益和未探明矿区权益。探明矿区，是指已发现探明经济可采储量的矿区；未探明矿区，是指未发现探明经济可采储量的矿区。 <westbank> The rights and interests of mining areas shall be classified into the rights and interests of proved and unproved mining areas. A proved mining area refers to a mining area in which an economically exploitable reserve has been discovered and proved after exploration. An unproved mining area refers to a mining area in which no economically exploitable reserve has been discovered and proved yet. 探明经济可采储量，是指在现有技术和经济条件下，根据地质和工程分析，可合理确定的能够从已知油气藏中开采的油气数量。 <westbank> The term "economically exploitable reserve is proved" refers to the amount of oil and gas that can be reasonably determined and be exploited from a known oil and gas reserve under the current technological and economic conditions in the light of the geological and engineering analyses. 第五条为取得矿区权益而发生的成本应当在发生时予以资本化。企业取得的矿区权益，应当按照取得时的成本进行初始计量： <westbank> Article 5The costs for obtaining the rights and interests of a mining area shall be capitalized when they are incurred. The rights and interests of a mining area obtained by an enterprise shall be measured initially according to the costs of obtainment: （一）申请取得矿区权益的成本包括探矿权使用费、采矿权使用费、土地或海域使用权支出、中介费以及可直接归属于矿区权益的其他申请取得支出。 <westbank> (1)The costs for the obtainment of the rights and interests of a mining area shall include the use fee of the exploration right, the use fee of the mining right, the disbursements for the use right of land or sea area, commissions, and other disbursements directly attributable to applying for obtainment of the rights and interests of the mining area. （二）购买取得矿区权益的成本包括购买价款、中介费以及可直接归属于矿区权益的其他购买取得支出。 <westbank> (2)The costs for the obtainment of the rights and interests of a mining area by way of purchase shall include the purchase price, commissions, and other purchasing disbursements directly attributable to the obtainment of the rights and interests of the mining area. 矿区权益取得后发生的探矿权使用费、采矿权使用费和租金等维持矿区权益的支出，应当计入当期损益。 <westbank> After the obtainment of the rights and interests of a mining area, the use fee of the exploration right, the use fee of mining right, rent and other disbursements for maintaining the rights and interests of the mining area shall be recorded into the profits and losses of the current period. 第六条企业应当采用产量法或年限平均法对探明矿区权益计提折耗。 <westbank> Article 6An enterprise shall adopt the output method or the average method of year limit to calculate the depletion of the rights and interest of the proved mining areas. 采用产量法计提折耗的，折耗额可按照单个矿区计算，也可按照若干具有相同或类似地质构造特征或储层条件的相邻矿区所组成的矿区组计算。计算公式如下： <westbank> If it adopts the output method to calculate the depletion, the depletion amount shall be calculated in the light of each single mining area, or in the light of a group of adjacent mining areas with identical or similar geological structure features or deposit layer conditions. The calculation formula shall be as follows: 探明矿区权益折耗额＝探明矿区权益账面价值×探明矿区权益折耗率 <westbank> The depletion amount of the rights and interests of the proved mining areas = the book value of the proved mining areas × the depletion rate of the rights and interests of the proved mining areas 探明矿区权益折耗率＝探明矿区当期产量／（探明矿区期末探明经济可采储量＋探明矿区当期产量） <westbank> The depletion rate of the rights and interests of the proved mining areas = the output of the proved mining areas in the current period / (the proved economically exploitable reserve at the end of the period of the proved mining areas + the output of the proved mining areas of the current period) 第七条企业对于矿区权益的减值，应当分别不同情况确认减值损失： <westbank> Article 7For the impairment of the rights and interests of a mining area, an enterprise shall recognize the impairment losses in accordance with the following different circumstances, respectively: （一）探明矿区权益的减值，按照《企业会计准则第8号--资产减值》处理。 <westbank> (1)It shall treat the impairment of rights and interests of the proved mining areas in the light of the Accounting Standard for Enterprises No. 8 - Asset Impairment. （二）对于未探明矿区权益，应当至少每年进行一次减值测试。 <westbank> (2)The rights and interests of the unproved mining areas shall be tested on impairment at least once a year. 单个矿区取得成本较大的，应当以单个矿区为基础进行减值测试，并确定未探明矿区权益减值金额。 <westbank> If the amount of costs incurred by the obtainment of a single mining area is relatively huge, the tests on impairment shall be performed on the basis of a single mining area and the amount of impairment of the rights and interests of the unproved mining area shall be confirmed. 单个矿区取得成本较小且与其他相邻矿区具有相同或类似地质构造特征或储层条件的，可按照若干具有相同或类似地质构造特征或储层条件的相邻矿区所组成的矿区组进行减值测试。 <westbank> If the amount of costs incurred by the obtainment of a single mining area is relatively small and if its geological structure features or deposit layer conditions are the same as or similar to those of other adjacent mining areas, a test on impairment may be performed on the basis of a group of mining areas consisting of several adjacent mining areas with identical or similar geological structure features or deposit layer conditions. 未探明矿区权益公允价值低于账面价值的差额，应当确认为减值损失，计入当期损益。未探明矿区权益减值损失一经确认，不得转回。 <westbank> If the fair value of the rights and interests of the unproved mining areas is lower than the book value thereof, the difference between them shall be considered as an impairment loss and shall be recorded in the profits and losses of the current period. Once an impairment loss on the rights and interests of the unproved mining areas has been recognized, it shall not be reversed. 第八条企业转让矿区权益的，应当按照下列规定进行处理： <westbank> Article 8Where an enterprise transfers the rights and interests of a mining area, it shall be subject to the provisions as follows: （一）转让全部探明矿区权益的，将转让所得与矿区权益账面价值的差额计入当期损益。 <westbank> (1)If it transfers all the rights and interests of a mining area, the difference between the transfer income and the book value of the rights and interests of the mining area shall be recorded in the profits and losses of the current period. 转让部分探明矿区权益的，按照转让权益和保留权益的公允价值比例，计算确定已转让部分矿区权益账面价值，转让所得与已转让矿区权益账面价值的差额计入当期损益。 <westbank> If it transfers parts of the rights and interests of the mining area, in the light of the proportion between the fair value of the transferred rights and interests and the fair value of the retained rights and interests, it shall calculate and determine the book value of the transferred portion of rights and interests of the mining area, and the difference between the transfer income and the book value of the transferred rights and interests of the mining area shall be recorded in the profits and losses of the current period. （二）转让单独计提减值准备的全部未探明矿区权益的，转让所得与未探明矿区权益账面价值的差额，计入当期损益。 <westbank> (2)If it transfers all the rights and interests of an unproved mining area, for which it calculates the impairment separately, the difference between the transfer income and the book value of the rights and interests of the unproved mining area shall be recorded in the profits and losses of the current period. 转让单独计提减值准备的部分未探明矿区权益的，如果转让所得大于矿区权益账面价值，将其差额计入当期损益； <westbank> If it transfers parts of the rights and interests of an unproved mining area, for which it calculates the impairment separately and if the transfer income is more than the book value of the rights and interests of the mining area, the difference between them shall be recorded in the profits and losses of the current period. 如果转让所得小于矿区权益账面价值，以转让所得冲减矿区权益账面价值，不确认损益。 <westbank> If the transfer income is less than the book value of the rights and interests of the mining area, the transfer income shall offset against the book value of the rights and interests of the mining area and any profits and losses shall not be recognized. （三）转让以矿区组为基础计提减值准备的未探明矿区权益的，如果转让所得大于矿区权益账面原值，将其差额计入当期损益； <westbank> (3)If it transfers the rights and interests of any unproved mining areas, for which it calculates the impairment on the basis of a group of mining areas, and if the transfer income is more than the original book value of the rights and interests of the mining areas, the difference between them shall be recorded in the profits and losses of the current period; 如果转让所得小于矿区权益账面原值，以转让实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
||
| 文章录入：soosun 责任编辑：soosun |
||
|
|
||
| 【发表评论】【加入收藏】【告诉好友】【打印此文】【关闭窗口】 | ||
| 最新热点 | 最新推荐 | 相关文章 | ||
| 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… |
| 网友评论：（只显示最新10条。评论内容只代表网友观点，与本站立场无关！） |
| |Sitemap地图 | 设为首页 | 加入收藏 | 联系站长 | 友情链接 | 版权申明 | 网站公告 | 管理登录 | | |||
|
