[财]衍生金融工具;
As it were, financial derivative instrument also contained huge risk meanwhile it can spread risk and reduce the cost of capital.
可以说,衍生金融工具在分散风险、降低资金成本、提高经济效益的同时,其本身也蕴含着巨大的风险。
The Derivative Financial Instrument accounting has already become the important branch of the modern accountant studied.
衍生金融工具会计已经成为现代会计的重要分支.
The appearance of the financial derivative instrument impacts the traditional financial accounting from confirmation, valuation te disclosure because it is different from the traditional essential accounting factors.
由于衍生金融工具和传统的会计要素有所区别,因此,它的出现对传统财务会计从确认、计量到披露都带来了冲击。
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