矿区资源会计处理
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大中矿业:矿区资源的重大勘探收获,会计入资产负债表,待取得采矿证后会计入无形资产
Mei Ri Jing Ji Xin Wen· 2025-09-19 00:57
Core Viewpoint - The company has discovered a super-large altered granite-type lithium deposit in the Jijiao Mountain mining area, with a total lithium ore submission of 490 million tons and a lithium oxide resource amount of 1.31 million tons [1] Group 1: Resource Discovery - The significant exploration achievement in the mining area will be accounted for in the balance sheet [1] - The resources will be recorded as intangible assets once the mining license is obtained [1] - The subsequent depreciation and amortization will be calculated using the production method after the commencement of production [1]