期货合约会计是以一定会计主体所从事的期货合约买卖活动及其成果为对象进行的会计核算与监督。期货合约会计的研究,在我国刚刚起步。因此,本着洋为中用的精神,本文对美国期货合约会计的方法加以简单介绍,供我国会计工作者参考。 一、期货合约会计的概念 1984年,为了规范商品交易和其他交易的期货合约报告,美国财务会计准则委员会 Futures contract accounting is based on a certain subject engaged in the futures contract trading activities and the results for the object of accounting and supervision. Futures contract accounting research, has just started in our country. Therefore, in the spirit of being foreign-centered and useful, this article briefly introduces the methods of accounting in the United States Futures Contract for the reference of accounting workers in our country. First, the concept of futures contract accounting In 1984, in order to regulate the futures contracts for commodity trading and other transactions report, the United States Financial Accounting Standards Board