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。
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。
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。
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
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
Exploration of the accounting management of the derivative financial instrument;
衍生金融工具会计管理问题探讨
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
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
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
cash settled equity derivatives
现金结算股本衍生工具
physically settled equity derivatives
实物结算股本衍生工具
An Analysis on Financial Derivative Instrument Exchange Settlement Model and Self-discipline Supervision;
金融衍生工具交易所结算模式与自律监管分析
Stock Index Futures-A Device of Risk Aversion in the Market of Financial Derivatives;
股指期货:金融衍生品市场的避险工具
On the Accounting Theory of Derivative Financial Tools
对衍生金融工具会计核算理论的探讨
The Influence on Business Accounting from Derivative Financial Instruments;
浅析衍生金融工具对企业会计核算的影响
The Research Significance To the Accounting Situation of Finance Derivatives In China;
论我国衍生金融工具会计现状研究的意义
The Present Condition and Development of Derivative Financial Instrument;
衍生金融工具的运用现状及其发展完善的途径
According to the current financial principle, derivation financial instruments( DFI) is difficult to be brought into the Financial Report System.
按照现行财务理论,衍生金融工具很难纳入财务报告体系,大多数衍生金融工具都归为表外项目。
Financial Derivation Instrument and Development of China s Financial Derivation Market;
金融衍生工具与中国金融衍生市场发展
One of the simplest forms of a derivative is a stock option.
最简单的衍生工具形式是股票期权。
HDD: a Reconsideration of Derivative Instruments;
天气类衍生产品与金融衍生工具功能的再认识
The Research on Accounting Policy of Derivative Financial Instruments in Commercial Bank;
商业银行中衍生金融工具核算相关会计政策研究
Study on Capital Management in Construction Project Based on Pricing Theory of Financial Derivatives;
基于金融衍生工具定价理论的建设项目资本管理研究
Derivative Financial Instruments:Their Impact on Performance of Listed Companies in Banking and Structural Analysis
衍生金融工具的确认对银行类上市公司业绩的影响及其结构分析
A derivative is a financial instrument whose value is derived from an underlying asset.
衍生工具是一种其价值是衍生自待敲资产的金融工具。
A Study on Risk Management of Financial Derivatives in China;
我国衍生金融工具风险管理问题研究
Study on the Risk Management of Financial Derivatives in Chinese Banks;
我国银行金融衍生工具风险管理研究