derivative measurement 中文意思是什麼
derivative measurement
解釋
導數測定- 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
- measurement : n. 1. 測量，計量，量度。2. 份量，尺寸，大小，寬度，厚度，深度（等）。3. 測量法。 measurement goods （按體積、容積計算的）體積貨物。
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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」 。 -
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。 -
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 -
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。 -
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。 -
In the joint space, proportional plus derivative ( pd ) controllers without joint velocity measurement are designed by making use of the inherent passivity of the robot control system
另外，在關節空間中，我們利用機器人控制系統固有的無源性，設計了無需測量關節速度的pd控制律。 -
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。 -
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。 -
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。 -
The solution was divided two portios and equal dilution with 2ml of 0. 45mol / l naoh and 2ml 0. 6mol / l kc1 - h3bo3 buffer obtained ph14 and ph10 solution respectively. the 2nd derivative spectrum of ph14 solution was measurement with phio solution as reference solution
Oml0石mol l氯化鉀一硼酸緩沖溶液製成ph14及ph10的溶液，以ph10的溶液為參比，測定ph14溶液的二階導數光譜圖。 -
Accounting confirmation and measurement to derivative financial tools
對衍生金融工具的會計確認與計量研究
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