Futures Accounting

The text mainly studies futures accounting in its narrow sense , that means enterprise accounting which deals with futures .

本文主要研究狭义上的期货会计，即从事期货交易企业的会计。

Based on a comparative study of China 's futures accounting standard and the accounting standard practised in the American futures market , the article points to reconsideration of futures transaction accounting .

本文从目前我国期货核算的现状，比较美国的期货会计准则，浅谈对我国期货交易核算的几点思考。

In this thesis , we apply the financial accounting theory and risk management theory to the research on stock index futures accounting information disclosure , on the basis of the previous research about stock index futures accounting .

本文在总结国内外对股指期货会计相关问题研究的基础上，运用财务会计理论、风险管理理论对股指期货风险与收益的会计信息披露进行研究。

In developed countries futures accounting trends to combine with derivatives financial instruments accounting . According to the reality of futures market and the development of other derivatives financial instruments in China , the text advocates to combine futures accounting with financial instruments accounting .

针对西方发达国家出现的期货会计与衍生金融工具会计合并的趋势，本文根据中国期货市场实际及其他衍生金融工具发展现状，同时考虑会计国际化，主张将期货会计纳入金融工具会计体系。

The problems of stock index futures exchange accounting process

股指期货交易的会计处理

This thesis will preliminary discusses the futures contract accounting from the viewpoint of the enterprises participating in futures trade , and discuss relevant accounting problems on goods futures emphatically .

本文主要从参与期货交易的企业的角度，对期货会计作一个初步的探讨，并着重讨论商品期货会计的有关问题。

The Research on Futures and Futures Accounting

期货及其会计问题研究

Therefore , to enhance and optimize the stock index futures trading management is critical important for investment enterprise . Needless to say , a practical and deliberate stock index futures accounting principle is the fundament of the management .

因此，对于投资企业来说，加强对股指期货交易的管理非常重要，而股指期货会计的合理运用是加强股指期货交易管理的先决条件。

With the development of futures market in china , more and more enterprises participate in forward exchange , correspondingly , our government strengthened regulatory system on futures market , and accounting supervisal plays more and more important role on the regulation of futures market .

随着我国期货市场的发展，有越来越多的企业参与期货交易，国家也相应加强了对金融期货市场的监管，会计监督在期货市场的规范方面应该发挥越来越重要的作用。