derivative financial instruments 中文意思是什麼
derivative financial instruments
解釋
衍生的金融工具- 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
- financial : adj. 1. 財政（上）的，財務（上）的，金融（上）的。2. （會員）繳費的〈cf. honorary〉。adv. -ly
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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。 -
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。 -
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。 -
( 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。 -
( 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。 -
( 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。 -
Combined with the financial futures theory, accounting of corporation engaged in irfs is further discussed. and four kinds of irfs transaction including speculation, spread, arbitrage and hedge are studied in detail. accounting of arbitrage and accounting of spread, which are often ignored by most research on the derivative financial instruments ( dfis ) accounting, are also studied
對利率期貨投資企業會計，在現有衍生金融工具會計的研究中，大多對套利交易、套購交易會計問題採取存而不論的態度，本文按照交易方式將利率期貨交易進一步分為利率期貨純粹投機交易、套利交易、套購交易和套期保值交易四部分進行了嘗試性的討論。 -
This chapter discussed which measurement model is the best model, and choice the fair value accounting model to measure the derivative financial instruments
本章在對現有幾種計量屬性的分析比較基礎上，選擇了公允價值作為衍生金融工具的會計計量屬性。 -
( 2 ) the dissertation puts forward the accounting measurement attribution what adapts the peculiarity of the derivative financial instruments, fair value measurement attribution, and the confirmed means
（ 2 ）提出了適應于衍生金融工具特點的會計計量屬性? ?公允價值計量屬性，及公允價值的確定方法。 -
The dissertation mostly discuss that the appearance of the derivative financial instruments brings the traditional acounting theory about a tremendous influence, behaving as followed ( l ) as unexecutive bargains, the derivative financial instruments do n ' t accord with the past occurrence rule which the financial reports emphasize, so they are not the proper asset or debt, and ca n ' t be reflected in the financial reports
第二章，主要討論衍生金融工具的出現對傳統會計理論產生了巨大的影響，具體表現在： （ 1 ）衍生金融工具作為一種未執行的合同交易，由於不符合財務報表要素所強調的過去發生原則，因而不是嚴格意義上的資產或負債，無法在財務報表中予以反映。 -
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。 -
The dissertation deals with accounting for derivative financial instruments, main topics of which include the recognition, measurement, disclosure and so on, and puts forward some issues that we should pay attention to in our establishing such standards
本文主要討論的是衍生金融工具在確認、計量、報告等幾個方面的會計問題，並提出在我國制訂相關準則時應注意的問題。 -
Chapter ii introduces the common accounting methods dealing with exchange risk, including procedures and manners of accounting confirmation, measurement, disclosure, it also analyses the special accounting methods of derivative financial instruments reducing exchange risk chapter iii studies methods and strategies of controlling foreign exchange risk. it provides some skills of risk management using case analyses ; chapter iv suggests some management principles and methods for domestic enterprises
第二章外匯風險管理的會計研究探討企業處理外匯風險的一般會計方法，揭示企業對外匯風險進行會計確認、會計計量及信息披露的一般人淪與步驟，並對目前企業規避外匯風險的衍生金融工具的特殊會訓處叫力「淪進付了分析。 -
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。 -
This chapter firstly discussed the recognition criteria and principal that the derivative financial instruments met, at the basis of it, think of their characters, research how to recognition, recognition again and the recognition their profit or loss
本章首先闡釋了衍生金融工具確認的原則，在此基礎上根據衍生金融工具的特徵，探討了對其進行初始確認和再確認，以及衍生金融工具交易產生的損益確認問題。 -
Specially, with the development of finance innovation technology, securities assets merge with derivative financial instruments, which makes their external forms complicated
特別是隨著金融創新技術的發展，資產證券與衍生金融工具相結合，其表現形式日趨復雜。 -
As one of the derivative financial instruments, asset securitization has been recently a hot topic in domestic financial theory and practice realm
資產證券化融資方式是近年來國內金融理論界、實務界討論的一個熱門話題。 -
Considerations on accounting processing of derivative financial instruments
關于衍生金融工具會計處理問題的思考 -
The influence on business accounting from derivative financial instruments
淺析衍生金融工具對企業會計核算的影響 -
Derivative financial instruments
衍生的金融工具
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