上期，我们比较了中美两国的会计准则对于油气开采活动的定义，二者均包括取得矿区权益以及勘探、开发和生产原油四个主要阶段，不涉及油气开采活动以外的业务的会计处理。
本期，我们将继续比较中国《企业会计准则第27号——石油天然气开采》（以下简称为“CAS 27”）和美国《会计准则汇编第932号——石油与天然气》（以下简称为“ASC 932”），重点探讨矿区权益以及油气勘探的会计处理。
一、矿区权益的会计处理
·CAS 17（中国）
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。矿区权益分为探明矿区权益和未探明矿区权益。为取得矿区权益而发生的成本应当在发生时予以资本化。矿区权益取得后发生的探矿权使用费、采矿权使用费和租金等维持矿区权益的支出，应当计入当期损益。
·ASC 932（美国）
The costs of the special types of assets used in oil and gas producing activities are capitalized when incurred. Some examples include:
(1) Mineral interests in properties:
a. Unproved—Properties with no proved reserves
b. Proved—Properties with proved reserves
(2) Wells and related equipment and facilities
(3) Support equipment and facilities
(4) Uncompleted wells, equipment, and facilities.
Unproved properties are reclassified to proved properties upon discovery of proved reserves. When proved reserves are found, the costs capitalized as uncompleted wells, equipment, and facilities are reclassified as completed wells, equipment, and facilities.
[译]
石油和天然气生产活动中使用的特殊类型资产的成本在发生时进行资本化，一些例子包括：
1.矿区财产权益：
a 未经证实的，即没有探明储量的权益
b 已被证实的，即具有探明储量的权益
2.井以及相关设备和设施
3.支持设备和设施
4.未完成的井、设备和设施。
未经证实的矿区财产在发现已探明储量后重新分类为已证实的财产。当发现已探明的储量时，将未完成的井、设备和设施已资本化的成本重新分类为完井、设备和设施。
二、油气勘探的会计处理
2.1钻井勘探支出
·CAS 27（中国）
钻井勘探支出主要包括钻探区域探井、勘探型详探井、评价井和资料井等活动发生的支出。钻井勘探支出在完井后，确定该井发现了探明经济可采储量的，应当将钻探该井的支出结转为井及相关设施成本。
确定该井未发现探明经济可采储量的，应当将钻探该井的支出扣除净残值后计入当期损益。确定部分井段发现了探明经济可采储量的，应当将发现探明经济可采储量的有效井段的钻井勘探支出结转为井及相关设施成本，无效井段钻井勘探累计支出转入当期损益。未能确定该探井是否发现探明经济可采储量的，应当在完井后一年内将钻探该井的支出予以暂时资本化。
在完井一年时仍未能确定该探井是否发现探明经济可采储量，同时满足下列条件的，应当将钻探该井的资本化支出继续暂时资本化，否则应当计入当期损益：（1）该井已发现足够数量的储量，但要确定其是否属于探明经济可采储量，还需要实施进一步的勘探活动；（2）进一步的勘探活动已在实施中或已有明确计划并即将实施。
钻井勘探支出已费用化的探井又发现了探明经济可采储量的，已费用化的钻井勘探支出不作调整，重新钻探和完井发生的支出应当予以资本化。
·ASC 932（美国）
Costs associated with drilling exploratory wells or exploratory-type stratigraphic wells are capitalized until it is determined that the well has proved reserves at which time the capitalized costs are reclassified to wells and related equipment and facilities. If, however, proved reserves are not found, the capitalized drilling costs of the well are charged to expense.
When drilling is completed if it is determined that the well has reserves but those reserves cannot be classified as proved, the reporting enterprise will continue to capitalize drilling costs if (1) the reserves found are sufficient to justify completion of the well as a producing well, and (2) the reporting enterprise is making sufficient progress assessing the reserves and the economic and operating viability of the project.
These costs are amortized as reserves are produced and, along with lifting (production) costs, are classified as costs of production. Periodically, unproved properties are evaluated for impairment. The impairment model used for drilling and mineral rights is not the same model set forth in ASC 350 for intangible assets, but rather is based on the level of established reserves. (ASC 932-350-50) If impaired, a loss is recognized.
Drilling costs are capitalized until a determination has been made as to the success of the well. If successful, these costs are transferred to uncompleted wells, related equipment, and facilities. The cost of drilling, less residual value, is charged to expense if proved reserves are not found.
[译]
与钻探探井或探井型地层井相关的成本在确定该井已探明储量时进行资本化，此时资本化成本重新分类为井及相关设备和设施。但是，如果未找到探明储量，则钻井成本中已被资本化的部分将计入费用。
在钻井完成后，如果确定油井有储量但是这些储量不能被分类为已证实，报告主体将继续将钻井成本资本化当存在以下情况时：（1）发现的储量足以证明完井作为生产井，（2）报告企业正在充分评估项目的储量和经济及运营可行性。
这些成本在储量产生时进行摊销，并与起重成本一起分类为生产成本。定期对未经证实的权益进行减值评估。用于钻探和矿产权的减值模型与ASC 350中针对无形资产规定的模型不同，而是基于已建立储量的水平。如果产生减值，则确认损失。
直到确定矿井的成功，钻井成本才进行资本化。如果成功，这些成本将转移到未完成的井、相关设备和设施。如果未找到探明储量，钻探成本减去剩余价值减去后计入费用。
2.2非钻井勘探支出
·CAS 27（中国）
非钻井勘探支出主要包括进行地质调查、地球物理勘探等活动发生的支出，非钻井勘探支出于发生时计入当期损益。
·ASC 932（美国）
Geological and geophysical costs, unproved properties carrying costs, and the costs of dry hole and bottom hole contributions are expensed.
[译]
地质和地球物理成本、未经证实的矿区权益的运输成本以及干井和井底贡献的成本都计入费用。
参考文献：[1]中华人民共和国财政部.企业会计准则. 2006[2]Joanne M.Flood. Interpretation and Application of GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. Wiley GAAP 2017[3]杨惠贤,李晶.中美油气会计准则的差异及原因分析.中国管理信息化,2008[4]汪祥耀,邵毅平.美国会计准则研究：从经济大萧条到全球金融危机.立信会计出版社,2010
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