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1982年1月30日《中华人民共和国对外合作开采海洋石油资源条例》在国家国务院颁布,此条例颁布后,开启了国家石油对外合作。在发展过程中,会因时间的迁移,影响部分合同签订到期或相关权益等问题产生。这必然涉及到石油合同到期及石油合同权益转让的会计处理问题。本文对此会计问题进行了相应的研究和探讨。
The “Regulations of the People’s Republic of China on Cooperation in Exploiting Offshore Petroleum Resources with Foreign Countries” promulgated by the State Department of the PRC on January 30, 1982 promulgated the national oil foreign cooperation after the promulgation of this regulation. In the development process, due to the relocation of time, the impact of some contracts expired or related rights and other issues arise. This inevitably involves the accounting treatment of the expiration of oil contracts and the transfer of rights and interests in petroleum contracts. This article has carried on the corresponding research and the discussion to this accounting question.