论文部分内容阅读
递耗资产是指通过开掘．采伐、利用而逐渐耗竭，以致无法或难以恢复、更新或无法按原样重置的自然资源，又称为消耗性资产，如矿产资源、油田、气田、森林资源等。本文将就自然资源的权益价值以及递耗资产的价值计量和递耗资产的会计核算等方面进行初步探讨。一、自然资源的权
Depleting assets refers to digging. The natural resources that can not be recovered or renewed or can not be reset as they are, are also called depleting assets such as mineral resources, oil fields, gas fields and forest resources. This article will initially discuss the value of the rights and interests of natural resources as well as the value of the devalued assets and devalue the accounting of assets. First, the right of natural resources