股指期货的会计核算

Accounting of Stock Index Futures

股指期货是以股票指数作为交易标的物的金融期货,具有较高的杠杆性和风险性,并具有套期保值作用。根据《企业会计准则》的相关规定,提出股指期货的会计核算,以期指导会计实务工作。

Stock index future is a financial future with stock index as the transaction object.It has features of leverage and risk with hedging function.According to related regulations in Enterprise Accounting Standard,how to implement accounting of stock index futures is discussed.