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为了规范企业套期保值商品期货交易的会计核算,现对企业进行套期保值商品期货交易的会计处理补充规定如下:一、会计科目(一)办理商品期货套期保值业务的企业,应在“期货保证金”科目下设置“套保合约”和“非套保合约”明细科目,分别核算企业进行套期保值业务和非套期保值(投机)业务买、卖期货合约所占用的资金。从事商品期货业务但未办理商品期货套期保值的企业,仍按现行会计制度有关“期货保证金”科目的核算规定执行。(二)办理商品期货套期保值业务的企业,应设置“递延套保损益”科目,核算企业在办理套期
In order to standardize the accounting of hedging commodities futures transactions, the supplementary provisions of the accounting treatment of hedging commodities futures transactions are as follows: I. Accounting subjects (1) The enterprises engaged in the hedging of commodity futures shall be subject to “Futures Margin ” subjects set “hedging ” and “non-hedging ” details of the subjects, respectively, accounting for enterprise hedging business and non-hedging (speculative) business to buy and sell futures contracts Occupied funds. Enterprises engaged in commodity futures business but not handling commodity futures hedging are still subject to the accounting rules of the current “Accounting for Futures Margin” subjects. (B) for commodity futures hedging business enterprises should be set “deferred hedging profit ” subjects, accounting companies in the hedge