片语

derivative e financial instruments衍生的金融工具

Introduction to Derivative Financial Instruments衍生金融工具概论

Derivative financial instruments designated指定为对沖工具的

the derivative financial instruments衍生金融工具

financial derivative instruments金融衍生工具

Auditing Derivative Financial Instruments衍生金融工具的审计

Derivative Financial Instruments Emerged衍生金融工具应运而生

derivative financial instruments accounting衍生金融工具会计

英汉例句

• however, derivative financial instruments in the world to the sound of the bright areas of financial risk management with new challenges.

  然衍生金融工具在世人的璀璨声中给金融领域的风险管理提出了新的挑战。

• in the enterprise uses derivative financial instruments in the process of the use of appropriate accounting supervision means risk management is an effective way.

  在企业运用衍生金融工具的过程中，利用适当的会计监管手段进行风险管理无疑是一个有效的途径。

• the financial crisis will change the fair value of derivative financial instruments in the application to the extent of the white-hot.

  金融危机的产生，将公允价值在衍生金融工具中应用不足提升到了白热化程度。

• the derivative financial instruments are able effectively to dodge the risk exactly, so we should speed up derivative financial market the development.

  因而只有加快衍生金融市场的发展，才能加快我省构筑区域金融平台设想的实现。

• and the derivative financial instruments become an appraisal index of development level of financial market.

  它已成为评价一个金融市场发展水平的标志之一。

• the birth of derivative financial instruments (dfis) has caused four problems in the field of accounting: (1) the impact on the traditional accounting elements theory.

  衍生金融工具的出现，对会计界可谓是形成了四大难题：（1）对传统的会计要素理论形成了沖击。

• virtually, all the disputed about the derivative financial instruments were the disputes about the basics of conceptual structure of financial accounting.

  实质上，所有关于衍生金融工具问题的争论，最终都落脚到对财务会计概念框架基本内容的争论上。

• therefore, under traditional accounting system, derivative financial instruments can only be treated off balance sheet and can not be presented on the balance sheet.

  因此，传统会计体系下，衍生金融工具无法在资产负债表内得到确认，而只能成为游离于资产负债表外的巨大风险项目。

• it is an inevitable outcome for modern marketing economy development that the derivative financial instruments have developed and innovated rapidly .

  衍生金融工具的创新和发展是现代市场经济发展的必然产物。

• the second part, the derivative financial instruments basic theory.

  第二部分，衍生金融工具会计的基本理论。

• it is very important for the derivative financial instruments to make an intake of the accounting management framework.

  我国也已经开始有选择的使用衍生金融工具，尽早出台衍生金融工具会计準则势在必行。

• the development of contract accounting provides the theoretical basis for the recognition of derivative financial instruments in the financial statements.

  契约会计的发展为衍生金融工具在财务报表内进行确认提供了理论依据。

• investment interest tools, or tools linked with the interests and have to go through to the settlement of derivative financial instruments and asset depreciation losses occurred, not back.

  的权益工具投资，或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生的减值损失，不得转回。

• reasonable and effective recognizing and measuring of derivative financial instruments are essential to the reliability and relevance of accounting information.

  对衍生金融工具进行合理、有效地会计确认和计量对会计信息的可靠性和相关性意义深远。

• thus, it「s necessary to perfect the basic theory of derivative financial instruments accounting and system, improve the present accounting system and strengthen information disclosure.

  为此，有必要完善衍生金融工具会计的基本理论和制度建设，改进现行的会计核算体制，增强信息披露的力度。

• the first part, derivative financial instruments and risk.

  第一部分，衍生金融工具及风险。

• besides, bank should development derivative financial instruments to avoid interest rate risk.

  此外，商业银行应加大金融衍生工具的创新力度，有效地规避利率风险。

• for the purpose of evading and scattering the risk, derivative financial instruments arose at the historic moment and have obtained rapid development.

  为了规避和分散风险，衍生金融工具应运而生并得到了迅猛的发展。

• new things, new problems like intangible assets and derivative financial instruments should implement materiality announcement by adopting pluralism of measure basis and measure attributes;

  对无形资产、衍生金融工具等新事物、新问题应采用计量基础与计量属性的多元化进行重要性披露；

• the key factor for the success of controlling the risk of the derivative financial instruments is to perfect commercial bank」s internal control system and strengthen the external supervision function.

  商业银行内部控制制度和实行强有力的外部监管是控制衍生金融工具风险的有效措施。独立审计作为商业银行三大外部监管之一，有助于规范衍生金融工具运作。

• last, the dissertation proposes four developmental directions of derivative financial instruments accounting and even financial instruments accounting.

  最后，提出今后衍生金融工具会计乃至金融工具会计的四个发展趋势。