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
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。
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。
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。
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》。
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。
off-exchange traded derivative contracts
场外买卖衍生工具合约
outstanding derivatives contract
尚未平仓的衍生工具合约
On the Recognition of Contract Accounting and erivative Financial Instruments;
刍议契约会计与衍生金融工具的确认
physically settled equity derivatives
实物结算股本衍生工具
cash settled equity derivatives
现金结算股本衍生工具
Management of Financial Risks Based on the Tool Combination Created by Finance;
基于金融衍生工具组合的财务风险管理
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
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
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。
Chinese-styled Derivative Financial Instrument Accounting System;
试论建立适合我国国情的衍生金融工具会计制度
The Synthesis of Several Carbohydrate Derivatives with Bioactivity;
几种具有生物活性糖类衍生物的合成
derivative instruments: A contract whose value changes as prices move in a related or underlying commodity or financial instrument.
衍生金融工具:一种合同,其价值随着有关或特定商品或金融工具的价格变动而变化。
Derivatives come in two forms: options and futures.
衍生工具有两种：期权和期货。
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。
On the Accounting Theory of Derivative Financial Tools
对衍生金融工具会计核算理论的探讨
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
Credit Derivatives and Exploration on Application of Credit Derivatives in China;
信用衍生工具及其在我国的应用探析