Four basic methods exist for computing depreciation straight - line , units - of - production , declining - balance , and sum - of - years ' - digits 计算折旧有四种基本方法:直线法,产量法,双倍余额递减法和年数总和法。
Unit - of - output method . the unit - of - output method is particularly appropriate when wear is the major cause of depreciation and the unit - of - output capacity varies from period to period 产量法。产量法特别适用于磨损是折旧主要原因,而各个时期的资产使用程度又不一样的情况。
The merit and defect of the natural yield separation method and quality embody point method were analyzed and the method of potential comparable yield was put forward . the feasibility of associated land types was tested by this method 同时探讨了自然产量剥离法和质量体现点法的优缺点,在其理论基础上提出了潜力可比产量法,并用此方法验证了用组合类型来进行分等的可行性。
And the recommendations and comments are made on how to reform our current system , such as importing unit - volume method , reforming cost center , abolishing exploration fund accounting method , practicing property acquisition right , and other imagination to push circulation of property 借鉴美国的投资核算方法,提出了引进单位产量法,改革我国的成本核算中心,取消勘探开发基金核销办法,实行矿区勘探权的有偿获得,推动矿区资产的正常流通等一系列改革设想。
The paper analyzes general accounting principle of oil & gas industry in the united states and evaluates two kinds of accounting methods . successful efforts & full costs . research is made to the investment accounting method of the united state relating to various phases of oil and gas operation , including property acquisition , retention and surrender , exploration , development and production 本文从介绍美国油气工业基本会计核算原则出发,在研究美国矿区购置成本、折旧的单位产量法以及勘探、开发、生产不同阶段的核算方法的基础上,分析了现阶段我国石油投资核算现状,指出了其存在的油气成本反映不实、折旧方法不合理、国家对于矿区产权无法体现等问题。