企业会计准则第27号-石油天然气开采-中英.docxVIP

企业会计准则第27号--石油天然气开采?westbank?Accounting Standards for Enterprises No. 27 - Exploitation of Petroleum and Natural Gas财会[2006]第3号?westbank?CaiKuai [2006] No. 3第一章总则?westbank?Chapter I General Provisions第一条为了规范石油天然气（以下简称油气）开采活动的会计处理和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。?westbank?Article 1In order to regulate the accounting treatments for the exploitation activity of petroleum and natural gas (hereinafter referred to as oil and gas) and the disclosure of relevant information, these Standards are formulated in accordance with Accounting Standards for Enterprises - Basic Standards.第二条油气开采活动包括矿区权益的取得以及油气的勘探、开发和生产等阶段。?westbank?Article 2The exploitation activity of oil and gas includes the stages of obtainment of rights and interests of mining areas, as well as exploration, development and production of oil and gas.第三条油气开采活动以外的油气储存、集输、加工和销售等业务的会计处理，适用其他相关会计准则。?westbank?Article 3Except for the exploitation activity of oil and gas, the accounting treatments for the storage, centralized transport, processing, distribution of oil and gas shall be governed by other relevant accounting standards.第二章矿区权益的会计处理?westbank?Chapter II Accounting Treatments of Rights and Interests of Mining Areas第四条矿区权益，是指企业取得的在矿区内勘探、开发和生产油气的权利。?westbank?Article 4The rights and interests of mining areas refers to the rights obtained by enterprises to explore, develop and produce oil and gas in mining areas.矿区权益分为探明矿区权益和未探明矿区权益。探明矿区，是指已发现探明经济可采储量的矿区；未探明矿区，是指未发现探明经济可采储量的矿区。?westbank?The rights and interests of mining areas shall be classified into the rights and interests of proved and unproved mining areas. A proved mining area refers to a mining area in which an economically exploitable reserve has been discovered and proved after exploration. An unproved mining area refers to a mining area in which no economically exploitable reserve has been discovered and proved yet.探明经济可采储量，是指在现有技术和经济条件下，根据地质和工程分析，可合理确定的能够从已知油气藏中开采的油气数量。?westbank?The term economically exploitable reserve is proved refers to the amount of oi