1) derecognise (a financial instrument)
终止确认(某一金融工具)
2) derecognition
终止确认
1.
By taking a broad view of the derecognition of the financial assets in IAS,we analyzed the all risks and returns model,the substantial risks and returns model,the financial component model,and the continuing involvement model.
纵观国际会计准则(IAS)中金融资产终止确认模式的演进,比较分析了全部风险收益模式、实质风险收益模式、金融合成分析模式以及继续涉入模式。
2.
The derecognition of the securitized assets is a core point that transferred assets should be accounted for as a sale or as a secured borrowing.
其中证券化资产的终止确认问题就是一个核心问题,即发起人将基础资产转让给特殊目的实体(SPE) 应确认为销售还是融资担保。
4) 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
5) 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。
6) 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With the development of various financial instruments,the traditional definition of liabilities growing out of date.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。
补充资料：不动产使用权的行政确认
不动产使用权的行政确认：指行政机关对公民、法人的土地、草原、矿产资源、山林、水流等国有自然资源的使用权依法颁发使用证的行为。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条