المحاسبة النفطية
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Transcript of المحاسبة النفطية
1. .2. .3. .4. .5. .6. .
: :
:-
1) ( ) :
/ . :-1) ( ): / .
/ //2) :
/ . :
/ .
/ . 2) ( ) :
/ . :-1) ( ): / / //2) : / / 3) : .
( )
/ . :-1) ( ): / / // / ( ) . 2) : 1- :- ( ) / / / . 2- :- ( ) / / / .
/ 3- :- ( ):
/ ( )
/ ( ) / / .
/ 10000 1000000. :
1) .
2) 40002 60002. ( ) ( )(1)
/ . . :
1000000 / .
1000000 /
:1000000 / .
1000000 / .
(2)
. :
1000000 / 1000000 / :
1000000 /
1000000 /
(3)
/ . . .
=40002
=60002 = 1000000
=1000000 ( 4000/10000 ) = 400000
=1000000 ( 6000/10000 ) = 600000 :
1000000 / 1000000 /
) ) ( 400000) ( ) ( 600000)
1000000 / 1000000 / 600000 / 400000 / 1000000 / . 1000000 / 1000000 /
/ . 1000000 / .
1000000 /
: :1-
2- 3- -
- .............. . - :
1) : .1- :
/
/ 2- ( ) .
/ - / ( ) / .
2) :-
: /
/
/ - /
. ) :- :
/ ( ) / / / : 1- ( ) . 2- .
3- . 4- . :270000 .150000 .
100000 ( ).
50000 ( ).
250000 .
50000 .125000 .
20000 10000 20000 .
:
1- .
2- / - .3- (1)(2)(3) . .1- :
270000 / . 270000 / -
270000 / 270000 / .
150000 / . 150000 / -
150000 / 150000 / . 100000 / -
100000 / ( )50000 / 50000 / -
50000 / 50000 /
250000 / 250000 / -
250000 / 250000 /
50000 / 50000 / -
50000 / 50000 /
125000 / . 125000 / -
125000 / 125000 / .
2- / - ./ - 270000 / . 150000 / .
100000 /
50000 /
250000 /
50000 /
125000 / . 995000 30/12
0 99500 9950003- (1)(2)(3) :
/ (1) 90000 / .
50000 / .
50000 /
25000 /
100000 /
20000 /
50000 / . 385000 30/12
0 38500 385000
/ (2) 90000 / .
50000 / .
25000 /
50000 /
10000 /
25000 / . 250000 30/12
0 25000 250000
/ (3) 90000 / .
50000 / .
25000 /
25000 /
100000 /
20000 /
50000 / . 360000 30/12
0 36000 360000
1- . : ( 270000 ) = . = 270000 3 = 900002- . : ( 150000 ) = .
= 150000 3 = 500003- : ( 100000 )
(1) = 100000 2 = 50000
50000
(2) = 50000 2 = 25000
(3) = 50000 2 = 25000
4- : ( 50000 ) (1) (3) (2)
= 50000 2 = 25000 (1) 25000 (3)5- : ( 250000 ) ( = 20000+10000+20000 ) (1) = (1)/
= 250000 20000/50000 = 100000
(2) = (2)/
= 250000 10000/50000 = 50000
(3) = (3)/
= 250000 20000/50000 = 1000006- . : ( 125000 ) ( = 20000+10000+20000 )
(1) = (1)/
= 125000 20000/50000 = 50000
(2) = (2)/
= 125000 10000/50000 = 25000
(3) = (3)/
= 125000 20000/50000 = 50000
7- : ( 50000 )
( = 20000+10000+20000 )
(1) = (1)/
= 50000 20000/50000 = 20000
(2) = (2)/
= 50000 10000/50000 = 10000
(3) = (3)/
= 50000 20000/50000 = 20000 : 1- (- - - ...) :
/ (1) / (2)
/ (3)
/ -
/ -
2- :
) ()
/ . : / .
/ (1) / (...) ) ( ) : /
/ (1) / (...)
1 (3) .
.
1- / :
000385 / (1)
000250 / (2) 000360 / (3)
000995 / - : / / -2- : (3)
000360 / .
000360 / (3) : / . .
3- : (1) (2)
635000 /
000385 / (1) 000250 / (2)
: .
. .
(
). :
1-
2- 3- ( ) :
= ( ) ( + )
=
:
1- :
( ).
. =
2 ( ) . () 1980 0002400 000150 ( ) 00060 ( ) 000300 .
( )
1- =
= 000600 = 025, /. 0002400
2- =
= 000300 = 125, /.
0002400
3- =
= 025, 000150 = 3750 = 125, 000150 = 18750
22500
1- = ( + )
= 00060 + 000300 = 15, /.
0002400
2- = = 15, 000150 = 22500 : 22500 / . 22500 / 22500 / .
22500 / . 3 ( ) .
1981 0003000 1981 000375 22500 00060 000300 .
( )
: = ( + )
: 1- = ( + )- +
= 00060 + 000300 - 22500 = 1, /.
0000300 + 0003752- = = 1, 000375 = 37500 : 37500 / .
37500 / 37500 / .
37500 / . 2- :
.
( )
=
() +
()
=
( ). 00090 000525 980000 00070 0009000 .
1- = +
= 90000 = 01, /
900000
2- = = 01, 70000 = 7003- =
= + ( )
= 980000 + 70000 = 105000
= 525000 = 5, /
10500004- = = 5, 70000 = 3500 5- = + = 700 + 35000 = 35700 : 35700 / .
35700 / 35700 / .
35700 / . 31/12/1980 :
= 00056 .
31/12/1980 = 000160 . 31/12/1980 = 00084 . 1980 = 000200 . 31/12/1980 = 0006002 . = 000540 .
1 1980 : 15/3 :
4500
3500
2000
31/3 9600 . 15/4 : 6500
7500
4200 .
31/4 : 50014 000180
500300
00045
000650
15/5 000175 .
.
2 1980:
- 715.
- 28,000 .
- 15 18,000 .
. 3 220 :
15000 .
7000 . 12000 4000 . 2500 .
.
4 1980. - 110000 11000 .
- 15 :
1500 .
1800 .
2500 .
3200 .
4500 .
1500 .
- 31 6800 .
- 1 2300 .
- 15 8500 . - 20 11800 .
- 25 150000 .
- 30 1200 500 .
. 00014 / .
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