successful-efforts costing

简明释义

有成效的成本计算

英英释义

例句

1.Using successful-efforts costing, the management was able to identify profitable ventures quickly.

通过使用成功努力成本法，管理层能够快速识别出盈利的项目。

2.In the context of successful-efforts costing, only the costs of successful drilling are capitalized.

在成功努力成本法的背景下，仅成功钻探的成本被资本化。

3.The audit revealed that the firm was incorrectly applying successful-efforts costing to its failed projects.

审计显示该公司错误地将成功努力成本法应用于其失败的项目。

4.Investors prefer firms that utilize successful-efforts costing for its transparency in financial reporting.

投资者更喜欢采用成功努力成本法的公司，因为它在财务报告中透明。

5.The company adopted a successful-efforts costing approach to evaluate its oil exploration projects.

该公司采用了成功努力成本法来评估其石油勘探项目。

作文

In the world of accounting and finance, the concept of successful-efforts costing plays a significant role, especially in the oil and gas industry. This method of accounting is designed to reflect the true costs associated with exploration and development activities that lead to successful outcomes. It is important to understand that successful-efforts costing (成功努力成本法) focuses on the costs incurred for projects that result in the discovery of commercially viable reserves, while excluding costs related to unsuccessful exploration efforts. The rationale behind this approach is to provide a more accurate representation of a company's financial status. By capitalizing only those costs associated with successful projects, organizations can better assess their profitability and make informed decisions regarding future investments. This method contrasts sharply with the full-cost method, where all exploration costs are capitalized regardless of the outcome. To illustrate the significance of successful-efforts costing (成功努力成本法), consider a hypothetical oil company that invests in multiple drilling projects within a year. Out of ten projects, only three yield profitable discoveries. Under the successful-efforts costing framework, the company would capitalize the costs associated with the three successful projects and expense the costs of the seven unsuccessful ones. This distinction not only impacts the financial statements but also influences investor perceptions and market valuations. Moreover, successful-efforts costing (成功努力成本法) encourages companies to be more strategic in their exploration activities. Knowing that only successful efforts will be capitalized, firms may invest more time and resources into thorough geological studies and risk assessments before committing to drilling. This can lead to more prudent financial management and ultimately enhance the sustainability of the business.However, it is crucial to note that the application of successful-efforts costing (成功努力成本法) is not without its challenges. Companies must implement rigorous internal controls and auditing processes to ensure that costs are accurately classified as either successful or unsuccessful. Misclassifications can lead to significant discrepancies in financial reporting, which may have regulatory implications and affect stakeholder trust.In conclusion, the concept of successful-efforts costing (成功努力成本法) is vital for companies in the resource extraction industries. It provides a framework for more accurate financial reporting and promotes better decision-making regarding exploration investments. Understanding this accounting method is essential for stakeholders who wish to evaluate the financial health and operational efficiency of companies in sectors where exploration risk is prevalent. As such, embracing successful-efforts costing (成功努力成本法) can lead to improved financial transparency and enhanced corporate governance, ultimately benefiting both the companies and their investors.

在会计和金融的世界中，成功努力成本法的概念发挥着重要作用，尤其是在石油和天然气行业。这种会计方法旨在反映与导致成功结果的勘探和开发活动相关的真实成本。理解成功努力成本法(成功努力成本法)专注于与发现商业可行储备相关的项目所花费的成本，同时排除与不成功的勘探努力相关的成本，这一点非常重要。这种方法背后的理由是提供公司财务状况的更准确表现。通过只资本化那些与成功项目相关的成本，组织可以更好地评估其盈利能力，并就未来投资做出明智的决策。这种方法与全成本法形成鲜明对比，在全成本法下，无论结果如何，所有勘探成本都被资本化。为了说明成功努力成本法(成功努力成本法)的重要性，考虑一个假设的石油公司，该公司在一年内投资于多个钻探项目。在十个项目中，只有三个产生了盈利的发现。在成功努力成本法框架下，公司将资本化与三个成功项目相关的成本，并将七个不成功项目的成本费用化。这种区分不仅影响财务报表，还影响投资者的看法和市场估值。此外，成功努力成本法(成功努力成本法)鼓励公司在勘探活动中更加具有战略性。知道只有成功的努力会被资本化，企业可能会在承诺钻探之前投入更多的时间和资源进行彻底的地质研究和风险评估。这可以导致更谨慎的财务管理，并最终增强业务的可持续性。然而，必须注意的是，应用成功努力成本法(成功努力成本法)并非没有挑战。公司必须实施严格的内部控制和审计流程，以确保成本被准确分类为成功或不成功。错误分类可能导致财务报告中的重大差异，这可能具有监管影响，并影响利益相关者的信任。总之，成功努力成本法(成功努力成本法)的概念对于资源开采行业的公司至关重要。它为更准确的财务报告提供了框架，并促进了对勘探投资的更好决策。理解这种会计方法对于希望评估在勘探风险普遍存在的行业中公司财务健康和运营效率的利益相关者至关重要。因此，采用成功努力成本法(成功努力成本法)可以带来财务透明度的改善和企业治理的增强，最终使公司及其投资者受益。