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来源:百度知道 编辑:UC知道 时间:2024/05/15 02:01:22
本文以石油天然气企业会计核算为研究对象,以新会计准则为依据,结合石油天然气企业的特点,对我国石油天然气企业的会计核算特点进行了分析,探讨了石油天然气企业部分会计科目的设置,并总结了新会计准则对该类企业的影响。
The petroleum natural gas profession is provides the strategic resources for the national economy the fluid ore excavation profession, its production object and the production operation process has the remarkable particularity, but these particularities had decided reflects and supervises this production and operating activities process the oil gas accounting content and the general Business is different, i.e. the petroleum natural gas Production enterprise accounting's confirmation, the measurement, record and reported that the entire process has its characteristic, thus requests to study and to establish the adaptation oil gas production and operating activities objectively the petroleum natural gas accounting theory and the method, by standard petroleum natural gas Production enterprise's accounting process. this article calculates take petroleum natural gas business accounting as the object of study, take the new accounting standards as the basis, the union petroleum nat