| 铺底原油会计计量问题探讨 |
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| 引用本文： | 赵选民,樊理君.铺底原油会计计量问题探讨[J].西安石油大学学报(社会科学版),2014(3):37-41. |
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| 作者姓名： | 赵选民 樊理君 |
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| 作者单位： | 西安石油大学油气资源经济与管理研究中心,陕西西安710065 |
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| 基金项目： | 管道、储罐铺底原油会计问题研究（H12266）. |
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| 摘 要： | 通过问卷调查方式,针对铺底原油基本情况、铺底原油资产属性、铺底原油会计计量方法等方面展开了系统分析,提出引进公允价值修正铺底原油会计计量的改进思路.
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| 关 键 词： | 铺底原油 会计计量 历史成本 公允价值 |
Discussions on the Problem of Accounting Measurement about the Bottoming Crude Oil |
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| ZHAO Xuanmin,FAN Lijun.Discussions on the Problem of Accounting Measurement about the Bottoming Crude Oil[J].Journal of Xi‘an Shiyou University:Social Science Edition,2014(3):37-41. |
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| Authors: | ZHAO Xuanmin FAN Lijun |
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| Institution: | ( The Research Center of Business Management of Oil - Gas Resources, Xian Shiyou University, Xian, Shaanxi, 710065, China ) |
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| Abstract: | By means of questionnaire survey, the systematic analysis is carried out in the following aspects like the basic situation of bottoming crude oil, its capital property and its accounting measurement methods. Then the improving idea to correct the accounting measurement of bottoming crude oil by the use of fair value is presented in the end, together with the discussion of its advantages. |
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| Keywords: | bottoming crude oil accounting measurement historical cost fair value |
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