derivative instrument 中文意思是什麼
derivative instrument
解釋
派生金融工具，派生票據- 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
- 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。 -
Derivative products are primarily sold as an instrument for distributing or hedging risks
衍生工具的主要作用，是分散或對沖風險。 -
The recognition and measurement also involve difficult accounting problems, such as derivative financial instrument accounting, inflation accounting, intangible assets accounting and accounting for foreign currency statement translation, etc. two main points are innovative : the theoretical foundation of comprehensive income in accounting and economics ; the colored reporting model of comprehensive income
本文創新性研究主要包括:首先，根據現有的經濟學和會計學理論分析和總結了關于全面收益問題的理論基礎;其次，在對各國財務業績報告改革進行歸納分析的基礎上，借鑒國外研究成果提出了全面收益的「彩色報告模式」 。 -
It stresses on the proposition that improve financial report of listed company in our country. the extended substance of report mainly includes information of derivative financial instrument, manpower resources, financial forecasting and social responsibility. there are three new ways of releasing report, different report, electronic timely report and mutual report
財務報告內容的拓展主要包括衍生金融工具、人力資源、財務預測和社會責任信息的披露；財務報告方式的創新主要包括差別報告、電子聯機實時報告和互動式按需報告三種報告方式；財務報告體系的完善主要包括自願披露系統性分析報告、全面收益表和增值表。 -
As a combination of the technologies in both derivative securities and financial engineering, securitization has become the most significant and the fastest growing financial innovation and financial instrument in the past 3 decades
摘要作為衍生證券技術與金融工程技術相結合的產物，資產證券化在近30年來成為全球金融領域最重大而且發展最快的金融創新和金融工具。 -
The best choice of accounting measurement attribute of derivative financial instrument
衍生金融工具會計計量屬性的最佳選擇 -
Chapter 4 : the management of the derivative risk, describe the character, kind of the finance instrument. i argue that we should the risk warning system, risk control system
第四部分，衍生金融工具風險管理，詳細描述了衍生金融工具風險的特點、種類、原因，筆者認為，應該建立衍生金融工具會計的風險預測系統、事中的風險監督系統及風險審計防範系統。 -
It is undoubted that the derivative financial instrument is the mainstream of present international financial market, and the core of derivative financial markets is financial future market
勿庸置疑，衍生金融工具交易構成當今國際金融市場交易的主流和重心，而金融期貨市場正是衍生金融工具市場的核心。 -
Financial future is the m ost important and basic derivative instrument. therefore, in recent stage, how to take advantages of other countries and our own practical experiences to find scientific methods of risk controlling and promote the overall development of financial futures market becomes a more and more urgent issue in the view of handling much more complicated situations which will certainly formed in the near future
而金融期貨作為衍生產品這一家庭中的一員，既是最基礎也是最重要的衍生產品，因此，在現階段，如何借鑒成功的經驗及結合自身實際對金融期貨市場的風險進行科學的管理從而推進整個金融期貨市場的發展，並從中獲取經驗以便應付將來更多更新更為復雜的金融衍生產品則顯得越來越緊迫。 -
The development of derivative instrument has brought deeply efffect on the financial market. the traditional accounting is now encountering with enormons challenges when the wave of financial reformation wept around the world
衍生金融工具的興起與發展，不僅給融資中介過程和金融市場帶來深刻影響，而且也給傳統會計理論和實務帶來強烈的沖擊。 -
Aiming at the fact that the direct on - line instrument measuring of degrees baume of black liquor is very expensive, by means of soft measuring technique an indirect way to figure out baume is proposed in this paper by detecting derivative pressure and temperature of the black liquor on - line
摘要針對黑液波美度直接在線檢測儀表價格昂貴的現狀，採用軟測量技術，通過在線檢測差壓和溫度來間接換算出波美度。 -
The first part summarizes basic problems of derivative financial instrument, pointing out its meanings, its category, its traits and its application in the economy. the second part studies on accounting management of derivative financial instrument to the breakthrough over modern accounting theory. the rest parts deal with accounting recognition, accounting measurement, accounting process and financial reports respectively in the derivative financial instrument
第一部分是衍生金融工具概述，介紹了衍生金融工具的含義、種類、特點及其在現實經濟中的應用；第二部分探討了衍生金融工具會計管理對現行會計理論的突破：第三、第四、第五、第六及第七部分別就衍生金融工具的會計確認、會計計量、會計核算及財務會計報告問題進行了理論研究和實踐總結，這幾乎涵蓋了衍生金融工具會計體系的全部主要內容。 -
So, world accounting investigated the traditional and derivative finance instrument, but until now, they did not established a reasonable account management and information program for some derivative finance instrument because a lot of the finance blast and crisis ( such as asian crisis, mexico finance crisis ) were resulted from derivative, so it impelled the international finance organization and each government to reinforce the finance regulation
因此，世界會計界為應對這種局面，對傳統金融工具與衍生金融工具作了大量的調查與研究。但至今為止，他們對某些衍生金融工具所涉及的問題尚未制定出恰當的會計處理程序與會計披露程序。目前一系列的金融風暴（亞洲金融危機、巴林銀行倒閉、墨西哥金融危機等）大多是由衍生金融工具的交易失敗所引起的。 -
Derivative financial instrument, or derivative financial product, is one of the high - technology products which is derivative from traditional - financial instruments since 1970s
衍生金融工具或稱衍生金融產品，是20世紀70年代以來在傳統金融工具的基礎上派生出來的高科技產品。 -
The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information. part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6
筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質，將其歸屬於一種特殊的所有者權益科目? ? 「經理人股票期權」科目，從而將原有的所有者權益重新細分類別並進行價值分配；而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質，宜採用公允價值法，結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量；關于經理人股票期權的信息披露問題，筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后，應著重在表外披露採用何種會計政策對經理人股票期權進行確認和計量，並披露相應的非財務信息，包括經理人股票期權計劃的主要內容等，以利於報表使用者獲得有效的決策信息。 -
Article 8 an enterprise may designate a combination of two or more derivative instruments or a certain proportion of such a combination as a hedging instrument
第八條企業可以將兩項或兩項以上衍生工具的組合或該組合的一定比例指定為套期工具。 -
If the hedging instrument is a derivative instrument, the gain or loss from the changes in the fair value of the hedging instrument shall be recorded in the profits and losses of the current period
套期工具為非衍生工具的，套期工具賬面價值因匯率變動形成的利得或損失應當計入當期損益。 -
If the hedging instrument is a non - derivative instrument, the gain or loss on the book value of the hedging instrument resulting from changes in exchange rate shall be recorded in the profits and losses of the current period
套期工具為非衍生工具的，套期工具賬面價值因匯率變動形成的利得或損失應當計入當期損益。 -
For a foreign exchange hedging, the enterprise may designate a combination of two or more non - derivative instruments or a certain proportion of such a combination, or a combination of derivative instrument ( s ) and non - derivative instrument ( s ) or a certain proportion of such a combination as a hedging instrument
對于外匯風險套期，企業可以將兩項或兩項以上非衍生工具的組合或該組合的一定比例，或將衍生工具和非衍生工具的組合或該組合的一定比例指定為套期工具。
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