glossary

unit of production

unit of production 产品单位;产量单位 石油和天然气企业计算应税净所得或利润的一种方法。为此需先计算出在资产中可获得收益的石油总额,这些石油分配在每一桶上的投资成本。生产并售出每桶石油的价格减去其生产成本、投资成本以后,所剩的即为利润。因此,当资产耗尽,生产者已收回其投资和费用,并可计算出其盈亏状况。

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lucid interval

lucid interval. 1. A brief period during which an insane person regains sanity sufficient to have the legal capacity to contract and act on his or her own behalf. [Cases: Mental Health 3.1, 371; Wills 37. C.J.S. Insane Persons § 211; Wills § 9.] 2. A period during which a person has enough mental capacity

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mining partnership

mining partnership 采矿合伙 指矿藏的共同所有人为合作采矿而形成的合伙。也指非矿藏所有人,仅合伙从事矿藏开发经营,如承包油气田的开发,约定共享利润,分担费用和亏损;属于特种形式的合伙,在许多方面与普通或商事合伙不同,具有共同租赁的某些特征。

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