it is undoubted that the derivative financial instrument is the mainstream of present international financial market , and the core of derivative financial markets is financial future market .
勿庸置疑,衍生金融工具交易构成当今国际金融市场交易的主流和重心,而金融期货市场正是衍生金融工具市场的核心。
the derivative financial instrument accounting has already become the important branch of the modern accountant studied.
衍生金融工具会计已经成为现代会计的重要分支。
the aim of dissertation is to study the method to bring the derivative financial instrument to the accounting report , and provide my advices to develop chinese accounting for it .
本文的写作目的就是研究如何将衍生金融工具纳入到会计报表中,并结合我国的衍生工具的发展状况,提出发展我国的衍生金融工具会计的几点建议。
audit the derivative financial instrument not only discovers risk of corporation, but also advances the creditability of financial report.
对衍生金融工具进行审计,对于发现和防范企业的金融风险、提高财务报告的可信性具有重大意义。
the derivative financial instrument can help the investors avoid the risk and get the generous requite for investment, but also can make them suffer huge economic loss.
衍生金融工具既能帮助投资者规避风险带来丰厚的投资回报,也会使投资者遭受巨大的经济损失。