4) derivative instrument
衍生工具
1.
This paper summarized the history of the developement and mainly discussed a kind of the risk of financial derivative instrument.
简要介绍了金融衍生工具产生与发展的历史 ,重点讨论了金融衍生工具的风险种类及其有效的防范措
2.
To be recognizing, measuring and reporting for financial derivative instrument and according to the accounting problem of financial derivative instrument, this paper has discussed the works of international accounting sphere of learning, and presented situation and developing future of financial derivative instrument of our country.
为了对金融衍生工具进行确认、计量和报告， 本文从金融衍生工具带来的会计问题开始， 讨论了国际会计学术界的工作和衍生工具现状与发展前景。
5) derivatives
[英][dɪ'rɪvətɪvz] [美][də'rɛvətɪvz]
衍生工具
1.
In this paper, we discuss the value and impact of derivatives for managing supply chain risks.
分析了如何用金融衍生工具的思想来管理供应链风险的价值和影响,该分析基于简单的两阶段供应链,即在供应链中,零售商既可以直接购买产品,又可以购买产品的期权。
2.
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。
3.
This survey collected data April 2004 on turnover in traditional foreign exchange markets,over-the-counter(OTC) currency and interest rate derivatives.
2005年3月国际清算银行正式发布了《三年一度的外汇与衍生工具市场成交额调查报告2004年》。
6) settlement instruments
结算工具
1.
This paper gives the statistics descriptive and empirical analysis on the settlement instruments, such as check, draft, remittance, which are used by small private enterprises and households in China.
本文通过典型调查 ,对我国个体经营者和私营企业支付结算工具的需求与使用现状进行了实证分析 ,证明了企业结算渠道选择、现金交易比例与企业类型及经营规模等因素有关。
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