请高手翻译论文大纲（汉译英）

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• 达宝利姜广丛

  In the 1970s, bills, currency in stocks, bonds, the basic financial instruments on the basis of derived financial derivatives rise, innovation. Because it has extensive in small and avoid the risk of financial leverage, has become a financial risk evasion field, and seek hedging speculative yields important tool, which has caused a series of shocked the world's financial crisis. Therefore, the development of financial derivatives caused extensive concern of the world. And how to record, measurement, analysis and supervision of financial derivatives of the risks and benefits of accounting problems become financial accounting theory and practice research focus.
  This article mainly from the financial derivatives, the accounting information disclosure of accounting measurement and three facing financial derivatives accounting problems are discussed. From the first derivatives, combined with the feature of concept and criteria for research institutions, must develop traditional accounting theory of assets and liabilities of the definition of financial derivatives, solve the problem discussed, belonging to the financial derivatives accounting issues lays the foundation. Then based on international accounting standards board and the financial accounting standards board related provisions of the introduction and analysis, puts forward the financial derivatives in accounting recognition in principle to insist on the initial confirmation, follow-up confirmation and termination of three steps that in accounting measurement attribute, insist on financial derivatives are fair value measurement attribute of the related. In addition, this paper studies the derivative products report information disclosure. Finally, according to the facts, how to effective implementation of financial derivatives in accounting Suggestions or thinking.
  
  Keywords: financial derivatives, accounting, and accounting measurement confirmation, the information disclosure

  浏览 255赞 146时间 2023-10-23
• 萝卜的破哥哥

  In the 1970s the derivation financial instruments which in the currency, the bill, the stock, the bond and so on the basic financial instruments' foundation derives emerge vigorously, innovates unceasingly. Because it has the circumvention risk and by the small great leverage, already became the financial domain circumvention finance risk, to carry on the hedge and to seek the congenial income the important tool, from this has also initiated a series of world-shaking financial disturbance. Therefore, the derivation financial instruments' development has aroused the world widespread interest. But how the record, the measurement, the analysis and do the surveillance grow the financial instruments risk and income accountant the question become financial inventory accounting gradually the theorists and the practical realm research focal point. this article mainly from derivation financial instruments' accountant confirmed that accountant measures and the information disclosed tripartite deals with the issue facing derivation financial instruments' accountant to carry on the discussion. First obtains from the derivation financial instruments concept characteristic, to unify the domestic and foreign criterion formulation organization research results, proposed that must develop tradition financial inventory accounting in the theory the property, the debt definition, the solution derivation financial instruments' ownership question, the question lays the foundation for elaboration derivation financial instruments' accountant. Then through to the international accounting standards committee and US Financial inventory accounting the Criterion Committee related stipulation's introduction, the analysis, further proposed that the derivation financial instruments in accountant confirmed in principle must insist initial confirmation, the following confirmation and the termination confirmation's three steps, in accountant in the measurement attribute question, insisted the sound value grows the financial instruments only related measurement attribute. In addition, this article has also studied derivation financial instruments' report form information disclosure several questions. Finally, according to our country truth, how to implement our country to grow financial instruments' accounting standards effectively to put forward the proposal or the ponder.

  浏览 477赞 155时间 2023-05-04
• 侯总大大

  上面的应该是机器翻译的吧

  浏览 268赞 119时间 2023-03-20
• 我才是黄蓉

  The 20th century 70's the derivation finance tool which in the currency, the bill, the stock, the bond and so on in the basic financial tool foundation derives emerges vigorously, innovate unceasingly.Because it has the circumvention risk and by the small great leverage, already became the financial domain circumvention finance risk, carries on the hedge and seeks the congenial income the important tool, from this has also initiated a series of shock world financial disturbance.Therefore, the derivation finance tool development has aroused the world widespread interest.But how the record, the measurement, the analysis and do the surveillance grow the financial tool risk and income accountant the question become financial inventory accounting gradually the theorists and the practical realm research focal point.
  This article mainly from derivation finance tool accountant confirmed, accountant measures and the information disclosed tripartite deals with the issue facing derivation finance tool accountant to carry on the discussion.First from derivation finance tool concept characteristic obtaining, unifies the domestic and foreign criterion formulation organization research results, proposed must develop tradition financial inventory accounting in the theory the property, the debt definition, the solution derivation finance tool ownership question, the question lays the foundation for elaboration derivation finance tool accountant.Then through to international accountant the criterion committee and US Financial inventory accounting the Criterion Committee correlation stipulation introduction, the analysis, further proposed the derivation finance tool in accountant confirmed in principle must persist initial confirmation, following confirmation and the termination confirmation three steps, measure in the attribute question in accountant, persisted the fair and just value is grows the financial tool only correlation the measurement attribute.In addition, this article has also studied derivation finance tool report form information disclosure several questions.Finally, according to our country truth, how to effectively implements accountant who our country grows the financial tool the criterion to put forward the proposal or the ponder
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  浏览 308赞 81时间 2022-04-17