期权是一种重要的金融衍生工具。
股指期货是一种重要的金融衍生工具。
The stock index futures is an important financial derivative tool.
金融期货是一种新兴的金融衍生工具。
The financial future is a new financial derivative instrument. lt has developed quickly since it apeared.
金融衍生工具的价值以另一种债券为基准。
对我国金融衍生工具会计的构建提出建议。
Finally, it puts forward the suggestion for the establishment of FDIS in China.
一方面，我国要大力发展并利用金融衍生工具市场；
On the one hand, China must vigorously develop and use of the financial derivatives market;
尤其是金融衍生工具，需要我们投入更多的精力和时间。
Especially in the financial derivatives, we need to devote more time and energy on.
第一部分，衍生金融工具及风险。
金融期货是近代金融市场产生的一种衍生工具。
Financial futures is a modern derivative of financial market.
第四部分，从风险角度研究衍生金融工具的会计运用。
The fourth part, from the risk perspective on the accounting of derivatives use.
同时也应当注意到，金融衍生产品也可以作为投机的工具。
In the mean time, financial derivatives can also be used as a tool for speculation.
传统的财务报告披露模式难以及时充分地反映衍生金融工具风险。
Traditional financial disclosure can not present the risks of DFIs in time and fully.
传统的财务报告披露模式难以及时充分地反映衍生金融工具风险。
Traditional financial disclosure can not present the risks of DFIs in time and fully.
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