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1)  non-financial instruments
非金融工具
2)  financial instrument
金融工具
1.
Application of innovative financial instruments to university s financing;
金融工具创新在高校融资中的运用
2.
Analysis on the Effect of Financial Instruments not Pricing by Market in China;
中国金融工具非市场定价的效应分析
3.
The Evolution of Accounting Standard Setting for Financial Instruments by IASC/IASB;
IASC/IASB金融工具会计准则制定之演进
3)  financial tool
金融工具
1.
Changes in accounting standards for financial tools and the impact on interbank market;
金融工具会计准则变化对银行间市场的影响
2.
The enterprise should accelerate the structure adjustment of export product,expand the oversea investment,and make full use of the current financial tools to avoid the exchange rate risk which is growing heavier .
但可以预见未来我国汇率的变化的频率将会加快、波动幅度将会扩大,进出口企业面临的汇率风险加大,企业应当通过加速出口产品的结构调整、拓展海外投资、充分利用现有的金融工具等几个方面规避日益增大的汇率风险。
4)  financial instruments
金融工具
1.
A Study on Accounting Measurement of Derivative Financial Instruments;
衍生金融工具会计计量问题研究
2.
With the development of various financial instruments,the traditional definition of liabilities growing out of date.
随着各种金融工具的不断发展,传统的负债定义日益不合时宜。
3.
How to define the derivatives from the accounting standard is a complicated issue,due to the economic consequence caused by the complex nature characteristics of the derivatives and the current accounting measurement standard for financial instruments to adopt the hybrid measuring nature.
由于衍生工具本身的复杂性质和现行会计制度对金融工具采用混合计量属性所导致的经济后果,对衍生工具进行会计定义是较为复杂的问题。
5)  financial tools
金融工具
1.
It is always a hotspot problem about the research on accounting standards of financial tools,the standards are emending and perfecting perpetually in all countries.
国内外对金融工具会计准则的研究一直是一个热点问题,并且各国的金融工具会计准则一直处于不断的修订和完善中。
2.
The confirmation of derivative financial tools should be differentiated from the traditional accounting elements on the basis of a comprehensive revelation.
如何恰当地确认、计量和揭示衍生金融工具的风险和收益已成为会计学界亟待解决的难题。
6)  new financial instruments
新金融工具
补充资料:金融帐记录居民与非居民之间的金融资产及负债交易

它显示某经济体系如何融资以进行其对外交易。金融帐内的交易可归类为直接投资、有价证券投资、金融衍生工具、其他投资及储备资产。

说明:补充资料仅用于学习参考,请勿用于其它任何用途。
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