broking firm 中文意思是什麼
broking firm
解釋
經紀行-
For the current accounting model of futures exchange and the accounting model of futures broking firm, the dissertation considers them suitable. but there are still some rooms for innovation in the accounting of the initial margin, the annual association dues, the membership fees and the seat fees
對于期貨交易所和期貨經紀公司利率期貨會計，認為現有會計處理模式較為適用，但在客戶基礎保證金、會員資格費、年會費和席位使用費、席位佔用費的會計處理上有待商榷。 -
Then it analyses the differences between requirements of irfs accounting information users and information that can be provided by the current accounting model of futures transaction. secondly, being divided into accounting of corporation engaged in irfs, accounting of futures exchange and accounting of futures broking firm, the irfs transaction is discussed respectively
在此基礎上，從利率期貨會計信息的需求與供給的角度，具體分析了利率期貨會計信息使用者的需求和現有會計模式所能提供的會計信息之間的差距，指出建立和改革現有期貨會計模式的必要性。
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