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所在平台: Udemy |
课程主页: https://www.udemy.com/course/oil-and-gas-operations-accounting-in-canada/
课程评论：没有评论
课程名称：加拿大石油和天然气运营会计 课程概述：尽管石油和天然气行业有时备受争议，但它依然是全球最重要的行业之一，加拿大作为全球第三大石油储量的国家，在这一领域占据重要地位。在任何企业中，关键决策往往由运营因素驱动。因此，为了有效参与决策过程，所有参与者（包括会计人员）都必须理解业务的运营方面。本课程主要针对转行至石油和天然气行业的会计人员，同时也适合希望了解上游石油和天然气行业基础知识的非会计人员。要有效掌握石油和天然气运营会计，理解收入、特许权使用费、支出和资本的流动至关重要，课程将涵盖这些内容。 课程内容分为七个章节： 第1章：介绍石油和天然气业务，包括其生命周期和组织结构。 第2章：深入探讨石油和天然气公司的各种收入类型，如生产收入、特许权收入和其他收入来源。 第3章：概述特许权使用费，包括王版权、自由产权和毛覆盖特许权使用费。 第4章：详细分析运营费用，包括成本分配、第13个月调整和净收益计算。 第5章：聚焦资本成本，包括预算批准书（AFE）、罚款与支付、税收池和绩效指标。 第6章：介绍石油和天然气行业中的合资会计。 第7章：针对油砂的专门课程，提供该领域独特方面的见解。 本课程旨在帮助学员有效理解并应用石油和天然气行业的运营会计知识。
Despite its controversial reputation, oil and gas remains one of the world's most vital industries - and Canada, home to the world's third-largest oil reserves, plays a significant role in this sector. In any business, key decisions are often driven by operational factors. Therefore, to effectively contribute to the decision-making process, it's crucial for all participants - including accountants - to understand the operational aspects of the business.This course is designed primarily for accountants transitioning from other industries, though it's also valuable for non-accountants who want to gain a foundational understanding of the upstream oil and gas industry. To effectively navigate oil and gas operations accounting, it's essential to comprehend the flow of revenues, royalties, expenses, and capital, all of which will be covered in this course.The course is organized into seven lessons:Lesson 1: An introduction to the oil and gas business, including its life cycle and organizational structures.Lesson 2: A dive into the various types of revenue common to oil and gas companies, such as production revenues, royalty income, and other sources of income.Lesson 3: An overview of royalties, including crown, freehold, and gross overriding royalties.Lesson 4: A detailed look at operating expenses, covering cost allocations, 13th month adjustments, and netback calculations.Lesson 5: A focus on capital costs, including AFEs, penalties and payouts, tax pools, and performance metrics.Lesson 6: An introduction to joint venture accounting within the oil and gas industry.Lesson 7: A specialized lesson on the oilsands, offering insights into the unique aspects of this sector.
