executory instrument 中文意思是什麼
executory instrument
解釋
待執行文件- executory : adj. 1. 執行上的，行政上的；實施中的。2. 【法律】（契約等）將來有效的。
- instrument : n 1 儀表，儀器 〈cf tool implement〉。2 樂器 （＝musical instrument）。3 【法律】證件，證券，文件...
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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。
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