hedge accounting 中文意思是什麼
hedge accounting
解釋
對沖會計法- hedge : n 1 （用灌木等構成的）樹籬，（樹枝等編成的）籬笆，（石頭、草皮等疊成的）隔墻。2 障礙物，界限。3 ...
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
-
Fair value and hedge accounting
公允價值與套期保值會計 -
Chapter 5 deals with the hedging relationship of foreign currency option, and presents the accounting method of foreign currency option hedge, and discusses problems hi hedging accounting
第5章，探討了外匯期權的套期關系及其認定和有效性的標準，給出了外匯期權套期的會計處理程序，並就外匯期權套期會計中存在的問題進行了探討。 -
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。
分享友人