第一部分，衍生金融工具及风险。
衍生金融工具具有避险和投机两大功能。
Avoiding risk and speculation are functions of derivative financial instruments.
衍生金融工具会计已经成为现代会计的重要分支。
The Derivative Financial Instrument accounting has already become the important branch of the modern accountant studied.
在此基础上，论述了衍生金融工具的会计信息披露。
On this basis, the article discusses the derivative products accounting information disclosure.
沃伦·巴菲特曾把衍生金融工具比作大规模杀伤性武器。
Warren Buffett once called derivatives financial instruments of mass destruction.
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.
本部分对衍生金融工具的定义、特征、分类以及风险进行介绍。
This part presents the definitions, characteristics, classification and the risks about derivative financial instruments.
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.
衍生金融工具作为规避风险的有效工具深受金融市场交易者的青睐。
Derivational financial instrument is deemed to effective tool for eluding risks by trader in financial market.
衍生金融工具的迅猛发展，对传统的财务会计理论与实务形成了巨大的冲击。
The rapid development of the derivatives has made a huge impact on the traditional financial accounting theory and practice.
总体而言，世界上主要的衍生金融工具种类包括期货、期权、远期合约和互换。
To sum up, the world's major types of derivatives include futures, options, forward contracts and swaps.
在将衍生金融工具纳入会计处理系统的前提下，其后关键是处理好会计计量问题。
On the condition that DFIs are contained in the accounting process system, the key is to solve accounting measurement problem.
结果创造了一系列文书，主要是衍生金融工具，旨在处理利率和货币走势带来的风险。
The result has been the creation of a whole series of instruments, mainly derivatives, designed to deal with the risks of interest-rate and currency movements.
衍生金融工具：一种合同，其价值随着有关或特定商品或金融工具的价格变动而变化。
Derivative instruments: a contract whose value changes as prices move in a related or underlying commodity or financial instrument.
在这种国际和国内背景下，本文进行衍生金融工具会计计量研究具有现实的积极意义。
Under this international and domestic background, we think that it has real significance to make the research of accounting measurement for the financial derivatives.
我国现行的会计模式中，衍生金融工具会计信息的披露只能是表外的形式，缺乏约束力。
In our current accounting format, the revelation of derivative financial instrument accounting information exists only as a form outside of the balance sheet, lacking constraining function.
股指期货是一种重要的衍生金融工具，在世界金融市场上具有巨大的应用范围与影响力。
Stock index futures is an important financial derivative instruments, which has great impact and application in the world financial market.
对衍生金融工具进行合理、有效地会计确认和计量对会计信息的可靠性和相关性意义深远。
Reasonable and effective recognizing and measuring of derivative financial instruments are essential to the reliability and relevance of accounting information.
股票指数期货是一项用以对冲股票投资系统风险，对现货资产进行套期保值的衍生金融工具。
Stock Index Futures is a derivative financial facility for hedging the systemic risk of investment and the current assets.
当前经济环境下我国金融市场还处于初级阶段，仅有少数金融机构和企业使用衍生金融工具。
Under the current economic environment, China's financial market is still in its initial stage, only a small number of financial institutions and enterprises use derivative financial instruments.
如何在财务报表中有效地进行衍生金融工具的风险披露，已成为会计界面临的一个重大课题。
How to disclose derivative financial instrument risk efficiently in financial report is an important topic for accounting theory research.
为保持信息质量的有用性，各准则制定机构都把以公允价值计量所有衍生金融工具作为目标。
To ensure high-quality information, standard-making institutions all around the world try to measure all the derivatives by fair value.
在衍生金融工具会计确认等问题解决之后，会计计量问题逐渐成为目前衍生金融工具研究的焦点。
Furthermore, after the settlement of accounting confirmation for the financial derivatives, accounting Measurement is becoming the focus in the research of the financial derivatives.
衍生金融工具的出现，对会计界可谓是形成了四大难题：(1)对传统的会计要素理论形成了冲击。
The birth of derivative financial instruments (DFIs) has caused four problems in the field of accounting: (1) the impact on the traditional accounting elements theory.
在企业运用衍生金融工具的过程中，利用适当的会计监管手段进行风险管理无疑是一个有效的途径。
In the enterprise USES derivative financial instruments in the process of the use of appropriate accounting supervision means risk management is an effective way.
对衍生金融工具进行审计，对于发现和防范企业的金融风险、提高财务报告的可信性具有重大意义。
Audit the derivative financial instrument not only discovers risk of corporation, but also advances the creditability of financial report.
衍生金融工具的审计在确认、计量和披露方面存在很大的风险，规避衍生金融工具审计风险需要从多角度进行。
The audit of derived financial instruments runs big risk in metering and revelation. To avoid the risk, the audit should be carried out from various aspects.
随着衍生金融工具交易量在世界范围内迅速扩大，其对宏观金融运行的影响及在微观财务管理中的作用日益体现。
With the growth of financial derivative instruments transaction in the world wide, its effect increasing reflects in the macro economic and corporate finance.
伴随衍生金融工具在世界范围内的普及使用，其对宏观金融运行的影响及在微观公司理财中的重要作用日益凸显。
With the world widely use of derivative financial instruments, its impact on the macro-financial operations and in the micro-finance becomes more and more important.
伴随衍生金融工具在世界范围内的普及使用，其对宏观金融运行的影响及在微观公司理财中的重要作用日益凸显。
With the world widely use of derivative financial instruments, its impact on the macro-financial operations and in the micro-finance becomes more and more important.
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