对衍生金融工具会计核算理论的探讨
On the Accounting Theory of Derivative Financial Tools
浅析衍生金融工具对企业会计核算的影响
The Influence on Business Accounting from Derivative Financial Instruments
探讨金融衍生工具的概念、特点及其发展状况,金融衍生工具在会计核算上的难点;
Probed into its concept , features and development and difficulties in accounting check ;