Oil & Gas Accounting: Second Edition
暫譯: 石油與天然氣會計：第二版
Bragg, Steven M.
- 出版商: Accountingtools, Inc.
- 出版日期: 2021-04-21
- 售價: $1,150
- 貴賓價: 9.5 折 $1,093
- 語言: 英文
- 頁數: 192
- 裝訂: Quality Paper - also called trade paper
- ISBN: 1642210668
- ISBN-13: 9781642210668
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相關分類:
會計學 Accounting
海外代購書籍(需單獨結帳)
相關主題
商品描述
Oil and gas operations have some of the most unique accounting issues found in any industry. Oil & Gas Accounting delves into acquisition, exploration, development, and production activities, covering many industry-specific accounting issues. Topics covered include the successful efforts method, full cost method, reserve reporting, the unit of production method, severance taxes, take-or-pay arrangements, transfers of mineral interests, and joint interest accounting, as well as industry-specific controls that should be installed. In short, this book is the essential oil and gas desk reference for the accountant.
商品描述(中文翻譯)
石油和天然氣業務擁有任何行業中最獨特的會計問題之一。《石油與天然氣會計》深入探討了收購、勘探、開發和生產活動，涵蓋了許多行業特有的會計問題。所涵蓋的主題包括成功努力法（successful efforts method）、全成本法（full cost method）、儲量報告（reserve reporting）、生產單位法（unit of production method）、分離稅（severance taxes）、取或付安排（take-or-pay arrangements）、礦產權轉讓（transfers of mineral interests）以及聯合利益會計（joint interest accounting），還有應該安裝的行業特定控制措施。簡而言之，這本書是會計師必備的石油和天然氣參考書。
