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一、套期保值会计核算的方法 套期保值会计核算方法是:将在现货市场已实现销售商品所对应的库存成本(或采购材料的采购支出)与在期货市场进行套期保值所产生的平仓盈利或亏损相配比,调整该商品的库存成本(或采购成本)。如对生产铝企业来说,已销售产品的库存成本的确认,是将已在现货市场销售铝的库存成本与相同数量在期货市场进行套期保值产生的盈亏相配比,调整并确认;对以铝作为原材料的生产企业来说,材料的采购成本确认,是将现货采购成本与相对应的套期保值产生的盈亏相配比,调整并确认。二、现行会计制度和期货交易 增值税征收办法介绍 1.现行会计制度依据。在1997年财政部颁布了财会字[1997]51号《企业商品期货业务会计处理暂
First, the method of accounting for hedging Hedging accounting method is: will be realized in the spot market sales of goods corresponding to the cost of inventory (or purchase of materials procurement costs) and hedging in the futures market generated by the flat Bin profit or loss matching, adjust the inventory costs of goods (or procurement costs). For the production of aluminum enterprises, the inventory cost of the sold products is confirmed by matching and matching the inventory cost of aluminum sold in the spot market with the same gain or loss of hedging in the futures market; Aluminum as a raw material manufacturer, the purchase cost of the material is confirmed, the spot purchase costs and the corresponding hedging generated gains and losses match, adjusted and confirmed. Second, the current accounting system and futures trading VAT levy introduction 1. The basis of the current accounting system. In 1997, the Ministry of Finance promulgated the Accounting Code [1997] No. 51 "Enterprise Commodity Futures Business Accounting Treatment