衍生金融工具 的英文怎麼說

中文拼音 [yǎnshēngjīnrónggōngjù]
衍生金融工具 英文
derivate financial instrument
  • 衍 : [書面語]Ⅰ動詞（開展; 發揮） spread out; develop; amplifyⅡ形容詞（多餘） redundant; superfluousⅢ名...
  • 生 : Ⅰ動詞1 （生育; 生殖） give birth to; bear 2 （出生） be born 3 （生長） grow 4 （生存; 活） live;...
  • 金 : Ⅰ名詞1 （金屬） metals 2 （錢） money 3 （古時金屬制的打擊樂器） ancient metal percussion instrum...
  • 融 : Ⅰ動詞1 （融化） melt; thaw 2 （融合; 調和） blend; fuse; be in harmony Ⅱ形容詞[書面語]1 （長遠; ...
  • 工 : Ⅰ名詞1 （工人和工人階級） worker; workman; the working class 2 （工作; 生產勞動） work; labour 3 ...
  • 衍生 : [化學] derive
  • 金融 : finance; banking金融比率 financial ratios; 金融呆滯 financial stringency; 金融改革 financial refo...
  1. On the basis of the accounting for executory contract, the dissertation continues to discuss the accounting of the derivative financial instrument

    第三部分：以履行中合約會計研究作為理論基礎，文章繼續對衍生金融工具進行深入研究。
  2. The dissertation begins with the further discussion attributions of the economic contract, and comparing the economic contract with the ordinary economic contract and financial instruments, i think that the derivative financial instrument is an economic contract essentially, and has all the common characters owned by the economic contract, so we should establish the accounting for derivative financial instrument on the executory contract, otherwise the accounting for the derivative financial instrument will lose the basis of the accounting theory

    本文共分四部分：本文首先對衍生金融工具的經濟屬性進行了較為深入的探討，並將其與一般經濟合約和基本金融工具進行了比較分析，認為衍生金融工具本質上是一項經濟合約，具有所有經濟合約所具有的共性，衍生金融工具的會計處理應建立在對履行中合約的會計處理基礎之上，否則對衍生金融工具的會計處理就會缺乏理論基礎。
  3. Comparing with the basic financial instruments, the derivative financial instruments have the peculiarities as followed ( l ) the derivative financial instruments are depended on the basic financial instruments ; ( 2 ) the value of the derivative financial instruments showes an obvious fluctuation ; ( 3 ) the business of the derivative financial instruments attributes go credit business, which has leverage ; ( 4 ) using the derivative financial instruments can elude the risks in a certain extent ; ( 5 ) the derivative financial instruments have very supernal risks ; ( 6 ) the conformation of the derivative financial instruments is very complex, which is difficult to understand to common investors ; ( 7 ) the business of the derivative financial instruments showes dummy ; ( 8 ) the business of the derivative financial instruments showes uncertainty

    與基本金融工具相比，衍生金融工具的特點主要表現在： （ 1 ）衍生金融工具依存於基本金融工具； （ 2 ）衍生金融工具的價值具有明顯的波動性； （ 3 ）衍生金融工具的交易屬于信用交易，具有杠桿作用； （ 4 ）利用衍生金融工具可以在一定程度上規避風險； （ 5 ）衍生金融工具具有極高的風險性； （ 6 ）衍生金融工具的構造靈活復雜，難以為一般投資者理解； （ 7 ）衍生金融工具具有虛擬性； （ 8 ）衍生金融工具交易具有不確定性。
  4. According to international accounting convention about financial derivative exchange, through strengthening internal risk control and independent auditing financial derivative instruments from the stance of risk managements, the banks can control financial derivative instruments risk efficiently

    依據衍生金融交易會計國際慣例，強化對國有商業銀行金融衍生工具的內部風險控制和從風險管理角度對衍生金融工具進行獨立審計，可有效控制衍生金融工具風險。
  5. Hedge funds and others are trading derivatives at a furious pace, providing a further lift to the banks ' prime - brokerage businesses

    對沖基金頻繁交易衍生金融工具，使這些銀行的大宗經紀業務迅速增加。
  6. Derivate financial instrument

    衍生金融工具
  7. During the time, ours research focused on the introduce of the progress in this field, but the innovate was not developed

    針對目前情況，我們有必要對衍生金融工具的研究進行近一步的探討。
  8. As one of important financial derivatives, stock index futures could find true value and be used for hedging, and become an effective tool for preventing risks. stock index futures has a very fast development, and it has become a most important financial tool

    股票指數期貨是20世紀80年代發展起來的新型衍生金融工具，具有價值發現、套期保值、套利、風險管理和豐富投資者投資手段的功能，是一種行之有效的避險工具。
  9. In order to reflect the change of income in a period totally, the gains and losses of price inflating and the measurement of derivative financial instruments needs fair value

    為了更全面地反映企業在一定期間內的財務業績變動情況，包括資產由於物價變動所帶來的利得或損失、衍生金融工具的收益的變動等，客觀要求採用公允價值對以上的項目進行計量。
  10. Recognition, measurement and report are necessary parts of financial accounting, so we should demonstrate them as a whole, although that may be a difficult thing. the recognition and measurement of comprehensive income are complex and profound, which involve many problems of financial accounting theory such as historical cost principle, realization principle, relevance and reliability, etc.

    當然，全面收益的確認與計量問題又是十分復雜的，它不僅涉及到財務會計理論的方方面面，如歷史成本原則、實現原則、相關性和可靠性等，也觸及當前許多會計難題，如衍生金融工具會計、物價變動會計、無形資產會計以及外幣報表折算等。
  11. In the third part, this dissertation analyses the difference between traditional accounting and uncertainty accounting in the recognition and puts the ideas and standards of uncertainty into action. in the third part, it discusses enterprise pricing theory and market pricing theory. on the basis of them, it establishes some pricing models, such as rapport model, option model and eva model, etc to evaluate the value of asset, liability, equity, derivative instruments and contingent transaction

    討論了企業定價理論和市場定價理論對會計計量的影響，闡釋了影響會計計量不確定性的因素，然後對資產、或有事項、創業企業股票發行、股票期權、衍生金融工具等計量的不確定性進行了研究，在此基礎上，建立了期權、經濟附加值等多種計量模型。
  12. ( 4 ) before dealing with the business of the derivative financial instruments, it should be make clear what is the purpose of t

    （ 5 ）由於衍生金融工具交易具有較高的風險性，因而應以謹慎性原則為理論依據。
  13. The thesis reviews the development of international financial derivatives 20 years so far, analyses the accounting system defects used financial derivatives now, and introduces the new process which american financial accounting standards board ( fasb ) and international accounting standards board ( iasb ) are making, furthermore, puts forward to many policy suggestions about constructing accounting system using financial derivatives in our country

    摘要本文回顧了近二十年來國際衍生金融工具會計的演進，分析了現行衍生金融工具會計的制度性缺陷，介紹了美國財務會計準則委員會（ fasb ）及國際會計準則委員會（ iasb ）對衍生金融工具會計進行改革的最新動向，提出了關於我國衍生金融工具會計制度建設的若干政策性建議。
  14. ( 3 ) owing to not according with the definition of the traditional financial reports essentials, the business of the derivative financial instruments ca n ' t be reflected in the financial reports but to make a simple explain in the financial reports annotations. this makes a huge challenge to the traditional financial reports

    （ 3 ）由於衍生金融工具不符合財務報表要素的定義，因而其交易在傳統的會計報告理論中無法納入財務報表內進行相關反映，而只能作為表外業務在財務報表附註中進行簡單的定性說明，這使傳統的財務報告遇到了極大的挑戰。
  15. ( 3 ) the dissertation puts forward the financial reports what adapt the derivative financial instruments, namely. decompose the derivative financial instruments to the basic financial instruments and bring it into the financial reports by force in the correlation standards. at the same time, the corporation what has the business of the derivative financial instruments should add a sheet that adapts the special requisite of the derivative financial instruments, and explain it particularly in the financial reports annotations

    （ 3 ）提出了適合於衍生金融工具的財務報告形式，即將衍生金融工具交易分解成基本金融工具，在相關準則中強行將其納入財務報表，同時，發生了衍生金融工具交易的企業增編一張適應衍生武漢現工大學碩士學位論文金融工具特殊需要的報表，並在財務報表附註中對其進行充分說明。
  16. Stock index futures is a derivative financial facility for hedging the systemic risk of investment and the current assets

    股票指數期貨是一項用以對沖股票投資系統風險，對現貨資產進行套期保值的衍生金融工具。
  17. On information disclosure of financial derivatives

    試論衍生金融工具的信息披露
  18. Discussion on the audit of derived financial instrument

    衍生金融工具審計探索
  19. On the accounting theory of derivative financial tools

    對衍生金融工具會計核算理論的探討
  20. Analysis and control for financial derivative products risk

    衍生金融工具風險的分析與控制
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