现金流量套期
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To the contrary, the difference arising from a designated a cash-flow hedge will be carried on and included in the equity.
但现金流量套期产生的差额则在年末时暂记在资本公积里,如此则不会影响利润。
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A cash flow hedge refers to a hedge of the exposure to changes in cash flow.
现金流量套期,是指对现金流量变动风险进行的套期。
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