现金流量套期，是指对现金流量变动风险进行的套期。

A cash flow hedging refers to a hedging of the risk to changes in cash flow.

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现金流量套期，是指对现金流量变动风险进行的套期。

A cash flow hedge refers to a hedge of the exposure to changes in cash flow.

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该类现金流量变动源于与已确认资产或负债、很可能发生的预期交易有关的某类特定风险，且将影响企业的损益。

Such changes in cash flow are attributable to a particular risk related to a recognized asset or liability or a highly probable forecast transaction and could affect enterprise' profit or loss.

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