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1)  finance derivative tool
企融衍生工具
2)  financial derivative instruments
衍生金融工具
1.
The risks arising from financial instruments especially from financial derivative instruments arouse great concerns in the accounting field in many countries.
金融工具特别是衍生金融工具所产生的巨大风险引起了各国会计界的高度关注,分析了各国会计准则对金融工具风险披露的情况,并对完善我国衍生金融工具风险披露提出建议。
2.
Financial derivative instruments provide a useful tool to hedge manage kinds of risk and assets for the financial institution corporation and investors, while it also becomes some investors best choice to speculate because of its lever effect and powerful profitability in the market.
作为规避风险和投机套利的工具,衍生金融工具为金融机构、非金融性公司、企业和投资者进行保值、风险管理、资产组合管理提供了有效工具,同时,它以小博大的特性,及在市场博弈中所表现出的较强的获利能力使其成为部分投资者投机获利的最佳选择。
3.
With the widespread application of innovative financial instruments in the international financial markets since the 1980 s, the issue of accouting recognition,measurement and disclousure of financial derivative instruments has become a new subject of investigation in accounting theory and practice.
衍生金融工具的会计确认、计量与报告问题是随着20世纪80年代国际金融市场金融创新工具的广泛应用而形成的会计理论和实务中的新课题。
3)  derivative financial instrument
衍生金融工具
1.
Tnfluence on derivative financial instruments accountant to traditional accountant;
衍生金融工具会计对传统会计的影响
2.
On the Mechanism of Mutual Interaction of Derivative Financial Instrument and Real Economy;
论衍生金融工具与实体经济的关系
3.
Exploration of the accounting management of the derivative financial instrument;
衍生金融工具会计管理问题探讨
4)  derivative financial instruments
衍生金融工具
1.
Consideratins on accountiong processing of derivative financial instruments;
关于衍生金融工具会计处理问题的思考
2.
Accounting for Derivative Financial Instruments: Recognition, Measurement and Disclosure;
衍生金融工具会计问题研究:确认、计量与披露
3.
Accounting Supervision and Control over Risks of Derivative Financial Instruments
衍生金融工具风险的会计监控研究
5)  financial derivatives
金融衍生工具
1.
The Venture Exposure of Financial Derivatives and the Design of Supervising and Controlling Framework;
金融衍生工具的风险暴露与监控框架设计
2.
Risk and prevention of financial derivatives;
金融衍生工具风险及防范
3.
On Managing Bank Loan Credit Risk by Financial Derivatives in China;
利用金融衍生工具管理我国银行贷款信用风险研究
6)  financial derivatives
衍生金融工具
1.
The On-sheet Recognition of Listed Companies Financial Derivatives under China s New Accounting Standards:Effects,Suggestions and Trend;
新会计准则下衍生金融工具表内列报的影响及改进趋势研究
2.
This study examines the functions of financial derivatives in the corporate risk management from the end-users standpoint.
随后研究了衍生金融工具风险管理的内在机制,揭示衍生产品风险管理具有的低成本、高流动性和可靠性的特点。
3.
With the development of market economy and the gradual internationalization of financial market, financial derivatives are, as a financial innovation, developing greatly in our country.
衍生金融工具是金融创新的产物,随着市场经济的发展,金融市场的逐步国际化,衍生金融工具在我国也迅速发展起来。
补充资料:场外市场股票衍生工具市场简况


场外市场股票衍生工具市场简况


[场外市场股票衍生工其市场简况]场外市场股票衍生工具(仃代助uity Derivatives)正式产生于1987年秋季,自此,股票衍生工具便成为了国际金融市场上发展最迅速的一个领域。目前,股票衍生工具对一般投资者已具有相当的吸引力,它可以提供传统金融工具所不具有的特殊的风险/收益机会。与此相伴,股票关联票据(E甲ity-一Unked Instrulrlents)作为一种有效的筹资方式也得到了西方各金融机构、一般公司和政府部门的广泛青睐,稳步地发展起来。
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