期汇交易是金融市场的重要构成要素,与其相关最紧密的事项当属外汇期货交易。这类特殊业务的出现加大了金融市场的复杂程度,也构成了对传统会计观念和处理方式的挑战。虽然我国尚未开展这样的业务,但我们认为,无论是更具体地了解国际金融市场、待时机成熟创立我国的外汇远期市场,还是 Futures trading is an important component of the financial markets, the most relevant matters related to the foreign exchange futures transactions. The advent of such special businesses has increased the complexity of financial markets and posed challenges to traditional accounting concepts and approaches. Although our country has not yet started such a business, we believe that whether it is a more specific understanding of the international financial markets, the establishment of China’s long-term foreign exchange market after the time is ripe, or