derivative instruments的例句大全

After twenty years of continuous research, the major accounting standard setters have made great breakthroughs and progress in the research of derivative instruments accounting.

经过二十多年的持续研究，各大会计准则机构对衍生金融工具会计的研究已经取得很大的突破和进展。

The embedded derivative instruments and the principal contract jointly form into a mixed instrument, e.g., the convertible company bonds, etc.

嵌入衍生工具与主合同构成混合工具，如可转换公司债券等。

The existing risks in modern financial industry include credit risk, interest rate risk, and risks from inflation, exchange rate, politics and financial derivative instruments.

现代金融业存在着信用风险、利率风险及通货膨胀、汇兑、金融衍生工具、政治等风险。

The market decline came after the securities and exchange board of India on Tuesday night released a discussion paper proposing policy changes on offshore derivative instruments.

在印度股市暴跌之前，印度证券交易委员会（securities and exchange board of india）于周二晚公布了一项政策讨论稿，拟改变对海外衍生品工具的政策。

So futures, options and other financial instruments underlying on these derivative instruments are designed to eliminate or decrease the risks that people have to face.

为了防范风险，金融市场不断地实行金融创新，推出了期货与期权以及以此为基础的各种衍生金融产品。

Derivative instruments are kinds of financial innovative forms, which derive and come out from primary financial instruments, and their prices are decided by primary financial instrument.

摘要衍生金融工具是由原生金融工具派生出来的，其价格决定于原生金融工具价格衍生金融创新形式。

The increasing extension, variety, complex and the developing trends of non-equilibrium and exoticism of the financial derivative instruments have their inner motives.

金融衍生工具的发展规模日益扩大，品种日益多样化和复杂化且呈非均衡化和异国化发展趋势，这有其内在的动因。

Recently, a class of innovative derivative instruments ( such as MSCI Taiwan index) has been created to facilitate foreign equity price risk management especially for international investors.

最近产生的一些金融创新衍生工具（例如美元标价的MSCI台湾股票指数期货）使国际投资者管理外国股票价格风险更加的便利。

The national corporations urgently need to use financial derivative instruments to evade and transfer financial risk currently, but it is not the time to speculate at the same time.

笔者认为，在我国企业目前急需利用衍生金融工具来规避公司业务中的各种风险，而利用衍生金融工具进行投机获利，时机尚不成熟，中航油事件便是我们惨痛的教训。

Financial derivative instruments have been being controversial since they were derived from traditional financial instruments.

衍生金融工具自其诞生以来，就一直引起人们的争议。

The last chapter introduces the practical handle the financial derivative instruments according to the financial policy of China.

第六章在总结前五章内容的前提下，就我国现有的衍生金融工具实务，列出了相关的会计处理的方法，以供参考。

Derivative financial instruments is one transaction method or the medium of exchange, is financial tool which in the traditional financial product like currency, the stock, the bond and so on as the basic financial tool foundation comes.

衍生金融工具是一种交易手段或交易媒介，是在传统的金融产品如货币、股票、债券等基本金融工具的基础上派生而来的金融工具。

The methods of evading financial risk using derivative financial instruments

如何利用金融衍生工具规避财务风险

Using the derivative financial instruments can elude the risks in a certain extent;

利用衍生金融工具可以在一定程度上规避风险；

Firstly, starting with finance instrument, it discusses the impact on accounting after the derivative financial instruments rush out and the instancy of changing historical cost's attribute.

这部分是本文的重点章节。笔者首先从金融工具入手，在对衍生金融工具的定义和特点叙述的基础上，阐述衍生金融工具对传统会计和经济的冲击，变革历史成本计量属性的必要性。

What's more, the matter concerning recognizing and measuring the movements of fair value of derivative financial instruments between initial recognition and discontinuing recognition is also a hot potato.

此外，对初始确认至终止确认之间衍生金融工具公允价值变动的确认和计量也同样是一个棘手的会计问题。

Using Derivative Financial Instruments Prudently

慎用衍生金融工具

The emergence of derivative financial instruments and their unique characteristics also bring challenge to traditional accounting book keeping and recording system.

衍生金融工具的产生及其有别于基础金融工具的特殊性质使其对传统会计核算体系也产生了巨大的冲击。

Surely this paper would be beneficial for the development of derivative financial instruments accounting theory.

希望本文能对衍生金融工具会计的发展作有所帮助。

A Research on the Disclosure of Derivative Financial Instruments Trading Information

衍生性金融商品交易信息披露之探讨