4) 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。
5) 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
6) 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
补充资料：现金结算
现金结算
[现金结算l“转帐结算”的对称。货币结算形式之一。指在商品交易、劳务供应等经济往来中直接使用现金进行应收应付款结算的行为。在我国，主要适用于单位与个人之间的款项收付以及单位之间在转帐结算起点金额以下的零星小额收付。
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