1) commodity derivatives
期货衍生工具
2) currency derivative
货币衍生工具
3) 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。
4) 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》。
5) International Swaps and Derivatives Association (ISDA)
国际掉期业务及衍生投资工具协会
6) 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。
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。
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