典型衍生金融工具的会计处理

Accounting procedures for typical derivative financial tools

中国加入WTO后 ,企业将会接触到更多的远期合同、互换、期权等业务 ,对这些典型的衍生金融工具的会计处理非常重要 ,本文仅就几种具有代表性的衍生金融工具的会计处理进行了探讨。

After China's entry into WTO, enterprises will confront such issues as forward contract, swap, and option. Accounting procedures of these typical derivative tools of finance are of great importance. This essay discusses several typical issues in this area.