• 历史成本 - 引用次数：4

  But petrol and natural gas assets can not be accurately and truly reflected in its value under historical cost method, which seriously affects the petrol and nature gas business financial statements and related decision-making information.

  由于石油天然气资产在历史成本法下很难准确的反映其真实价值,严重影响了石油天然气企业财务报表信息的决策相关性。

  参考来源 - 我国石油天然气资产会计计量研究及改进

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