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由于非油气矿产资源的特殊性,要作为会计上的资产,除应具备资产的一般确认条件外,还应具备可交易性。非油气矿产资源资产的计量应划分勘探阶段和开发利用阶段。在勘探阶段,根据与探明储量的关联程度应按地质勘查不同阶段采用成果法计量。由于勘探阶段的勘探信息可靠性较差,因此应以货币计量(历史成本)为主,同时披露各阶段工作程度、储量级别及储量。在开发利用阶段,应视取得方式,采用货币计量(历史成本)与实物计量并重,视不同情况披露价值。
Due to the special nature of non-oil and gas resources, accounting assets, in addition to the assets should have the general conditions of recognition, but also should be tradable. The measurement of assets of non-oil and gas mineral resources should be divided into exploration phase and development and utilization phase. In the exploration stage, according to the degree of correlation with proven reserves should be measured by the outcome method at different stages of geological prospecting. Due to the poor reliability of the exploration information during the exploration phase, monetary measurement (historical cost) should be the main factor, as well as the level of work, reserve level and reserve at each stage. In the stage of development and utilization, it should be regarded as the way of obtaining, taking both monetary measurement (historical cost) and physical measurement as equal and disclosing value according to different situations.