浅析衍生金融工具对企业会计核算的影响

The Influence on Business Accounting from Derivative Financial Instruments

本文主要从介绍衍生金融工具入手,继而阐述这种新型的金融工具在企业会计核算中的影响,其目的是为了在理论上正确认识、在实务中准确运用这种金融工具。

Firstly derivative financial instruments are introduced, then the influence about business accounting from this new type of financial instruments. All is for the objective that we can correctly apprehend in theory, exactly apply in practice.