When either of the above-mentioned methods is chosen by an enterprise as the accounting policy, it shall be applied to all relevant forecast transaction hedging and shall not be changed randomly.
企业选择了上述两种处理方法之一作为会计政策后，应当一致地运用于相关的所有预期交易套期，不得随意变更。
An enterprise shall continuously evaluate the effectiveness of hedging and ensure that this hedging is highly effective in accounting period in which the hedging relationship is specified.
企业应当持续地对套期有效性进行评价，并确保该套期在套期关系被指定的会计期间内高度有效。
Through hedge accounting, the accounting recognition of hedging profit and loss in the financial market can be delayed after the corresponding profit and loss exposed by basic risk are recognised.
通过对冲会计法，金融市场对冲的收益和损失的会计认可被推延至基础风险暴露的相应收益和损失得到认可之后。
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