derivative contract 中文意思是什麼
derivative contract
解釋
衍生工具合約- derivative : adj. 導出的；派生的。n. 1. 派生物。2. 【語言學】派生詞。3. 【化學】衍生物。4. 【醫學】誘導法[劑]。5. 【數學】導數，紀數，微商。adv. -ly
- contract : n 1 契約，合同。2 婚約。3 承包（合約）。4 【法律】契約法。5 【牌戲】定約，合約橋牌。6 〈主英方〉...
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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。 -
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。 -
Because the family contract responsibility system involves too many aspects, the author will discuss this problem from two aspects, namely, the original and the derivative acquisition of the contractual right of land, which concerns the possessor and the user of the contractual right of land, the alienation, inheritance, mortgage, tenancy and share of the contractual right of the land, and land registration etc. so as to make the system more theoretically and legislatively reasonable, and more practically applicable
分析現有制度在主體關系確認上存在的不足，提出擺脫對承包地所有權主體性質的爭論，確認所有權主體在實踐中的代表人為村民委員會;定性承包地經營權主體的法律地位，且非本社區的成員禁止原始取得該社區土地的承包經營權。第三部分具體探討土地承包經營權的傳來取得。分析土地承包經營權的轉讓、抵押、繼承、入股、出租等在立法和實踐中存在的問題。 -
Basing on the above cognition, the dissertation describes the accounting recognition, measurement and disclosure of the derivative financial instruments by the numbers, along with several points in accounting managements in the facts in chapter 3 and chapter 4, including ( 1 ) under the betterment of the financial reports essentials definition, the dissertation puts forward the accounting recognition standard of the derivative financial instruments, that is under the business of the derivative financial instruments, when the contract is concluded, it should make an early recognition according to relativity principle and the factual diversion of the risk and the reward
基於上述認識，本文在第三章、第四章中，系統地描述了衍生金融工具會計確認、會計計量和會計報告的相關理論，以及在實際進行會計處理時應注意的幾個要點，包括： （ 1 ）在對財務報表要素定義改進的前提下，提出了衍生金融工具的會計確認標準，即在衍生金融工具交易條件下，應按相關性原則，以風險與報酬的實質轉移為標準，在合約訂立時，就對其進行初始確認。 -
Derivative financial instruments are financial instruments, which are derived from fundamental financial instruments mainly including forward contract, futures contract, option contract and swap transactions
衍生金融工具是由基本金融工具衍生而來，主要包括遠期合約、期貨合約、期權合約、互換合約等。
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