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企业会计准则对套期保值会计进行了规范,但该业务实际案例较少,且表述略显抽象,现笔者结合实际工作中遇到的具体业务谈点自己的领悟。一、期货套期保值业务的一般做法企业应判断价格的一般走势及本身库存情况确定套期保值的交易方向。(一)下跌趋势。当预计价格下跌而企业库存充裕时,企业面临的风险主要是存货公允价值下跌、产品销售收入减少及需计提存货跌
Accounting standards for business accounting hedging norms, but the business is less practical cases, and the expression of a slightly abstract, the author with the actual work encountered in the business talk about their own insights. First, the general practice of futures hedging business Enterprises should determine the general trend of prices and their own inventory to determine the direction of hedging transactions. (A) Down trend. When the price is expected to fall and the inventories of the enterprises are abundant, the risks faced by the enterprises are mainly the decrease of the fair value of the inventories, the decrease of the sales revenue of the products and the provision of inventories