目前,我国实行的会计准则对期货的会计确认与会计计量等进行了详细的总结,对期货会计的核算处理提供了重要的保障。但期货会计核算还存在一些不足之外,因此,本文主要探究货期会计基本理论及核算问题。 At present, the accounting standards in our country carry out a detailed summary of accounting confirmation and accounting measurement of futures, which provide an important guarantee for the accounting treatment of futures accounting. However, there are still some shortcomings in the accounting of futures. Therefore, this article mainly probes into the basic theory of accounting of goods and period and accounting problems.