矿产资源资本化
矿产资源资本化-
矿产资源资本化问题的研究
Research on capitalization of mineral resources value
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矿产资源资本化
Capitalization of mineral resources
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文中给出矿产资源资本化的三种途径即直接购入、融资租赁、分期借入以及三种情况下的账务处理。
Three ways of the mineral resources capitalization in this paper , i.e. direct purchase , financing rents , borrows into by stages as well as accounts processing under three kinds of conditions .
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论文首先研究了矿产资源资产会计核算的基本理论，包括矿产资源价值理论、矿产资源权益理论、矿产资源资本化理论、矿产资源会计理论。
The study in this paper covers first the basic theories of mineral resources accounting practice , including mineral resources value theory , mineral resources equity theory , mineral resources capitalization theory , and mineral resources accounting theory .