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高油价时虽然会给石油公司带来较高的收益,但低油价时,石油公司往往收入锐减、亏损严重,通常需要依赖于高油价时的积累来抵御低油价时的风险。允许石油公司计提油价风险准备是规避油价风险的有效办法之一,即当油价畸高时,石油公司计提油价风险准备并计入当期费用,减少当期利润及股利分配,进而减少当期的现金流出;当油价畸低时,石油公司转回计提的油价风险准备,增加当期利润和股利分配。
Although high oil prices will bring higher profits to oil companies, but low oil prices, oil companies often have sharp drop in revenue and serious losses, which usually depend on the accumulation of high oil prices to resist the risks of low oil prices. Permitting oil companies to make provision for oil price risk is one effective way to avoid the risk of oil price. When oil price is abnormally high, oil companies make provision for the risk of oil price and include current expenses, reduce current profit and dividend distribution, and then reduce current cash Out; when the oil price is extremely low, the oil company back to the provisions of oil risk provisions, increase the current profit and dividend distribution.