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随着期货市场的逐步完善,我国不少企业开始涉足套期保值业务。然而,有相当部分企业的会计人员对套期保值业务一知半解,无法对套期保值业务进行正确确认、会计核算。本文在系统介绍套期保值的概念的基础上,着重对套期工具、被套期项目的特征进行分析论述、并对套期会计的应用条件进行了深入探讨,明确指出套期有效性是判断能否运用套期会计这一会计处理方法的一个必要条件,并以例示形式介绍套期会计的具体账务处理。
With the gradual improvement of the futures market, many Chinese enterprises began to get involved in hedging business. However, quite a few accounting personnel in a business know little about the hedging business and can not correctly confirm the hedging business and make accounting. Based on the systematic introduction of the concept of hedging, this paper focuses on the analysis of the characteristics of hedging tools and hedged items, and discusses in depth the application conditions of hedge accounting, and clearly states that the validity of hedging is the key to judge No Use of hedging accounting is a necessary condition of this accounting method, and an illustrative form of hedge accounting specific accounting treatment.