金融衍生物 的英文怎麼說
中文拼音 [jīnróngyǎnshēngwù]
金融衍生物
英文
financial derivatives- 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; ...
- 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;...
- 物 : 名詞1 (東西) thing; matter; object 2 (指自己以外的人或與己相對的環境) other people; the outsi...
- 金融 : finance; banking金融比率 financial ratios; 金融呆滯 financial stringency; 金融改革 financial refo...
- 衍生物 : [化學]derivative;derivant;derivate;ramification
- 衍生 : [化學] derive
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The stock index futures is a variety of financial futures taking stock price index as trade target, which came from the financial innovation in the 1980 ’ s and became one of the most important and successful financial derivatives, and it is also one financial derivatives who has the shortest history and grew fastest
股票指數期貨簡稱股指期貨或期指。它是以股票價格指數作為交易標的物的金融期貨品種,是二十世紀八十年代金融創新浪潮中出現的最重要、最成功的金融衍生工具之一,也是金融期貨中歷史最短,發展最快的金融衍生品。As instruments for fending off the risks, financial derivatives have developed in our country to some degree and have formed the preferable barter time bargain market
作為一種風險規避的手段,金融衍生工具在我國也得到了一定程度地發展,基本上形成了較為完善的實物產品期貨交易市場。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。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。Since real options derive from financial options, the basic ideas of financial options are essential to the understanding of real options
鑒于實物期權是從金融期權衍生發展而來,對期權基本知識的掌握,對于實物期權的理解,是不可或缺的。As a combination of the technologies in both derivative securities and financial engineering, securitization has become the most significant and the fastest growing financial innovation and financial instrument in the past 3 decades
摘要作為衍生證券技術與金融工程技術相結合的產物,資產證券化在近30年來成為全球金融領域最重大而且發展最快的金融創新和金融工具。Foreigners have invested close to $ 18 billion in indian shares this year, more than half of which is estimated to have been in the form of derivatives, known as participatory notes
今年外國人在印度的投資股票大約為180億美金,而其中一半以上是投資于稱為參與憑證的金融衍生物之中。Weather derivatives are new products of agricultural insurance, which utilizes the principle of financial instruments for risk management of natural disasters arid provides agricultural workers with new means of risk transfer
摘要天氣衍生品是農業保險創新的產物,它將金融工具的理念用於自然災害的風險管理,為農業生產者的風險轉移提供了新途徑。A combination of the two chicago markets, which were founded in the 19th century to trade agricultural futures, would trumpet the spectacular rise of derivatives financial contracts whose value is tied to or derived from currencies, interest rates, commodities or other things of value
芝加哥兩大市場建立於19世紀,從事農業期貨交易,此次合併將為衍生品的壯大發展吹響金融合同的價值和貨幣緊緊相連或衍生於貨幣、利率、商品和其他有價物品。Account receivable management is a by - product of market mechanism. as a financial tool or product, it does not, in its very nature, carry any implication, be it good or bad
應收賬款管理是現代市場經濟衍生物,和其他的金融工具或產品一樣,在本質上並無善惡好壞之分,其目的是要更The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information. part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6
筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質,將其歸屬於一種特殊的所有者權益科目? ? 「經理人股票期權」科目,從而將原有的所有者權益重新細分類別並進行價值分配;而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質,宜採用公允價值法,結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量;關于經理人股票期權的信息披露問題,筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后,應著重在表外披露採用何種會計政策對經理人股票期權進行確認和計量,並披露相應的非財務信息,包括經理人股票期權計劃的主要內容等,以利於報表使用者獲得有效的決策信息。Therefore, the introduction of index option targeted at sse 50 etf is the optimal choice for china ' s securities market
我國證券市場亟待推出金融衍生產品,推出以上證50etf為標的物的股指期權是中國證券市場最佳的選擇。分享友人