基础金融工具

衍生金融工具的产生及其有别于基础金融工具的特殊性质使其对传统会计核算体系也产生了巨大的冲击。

The emergence of derivative financial instruments and their unique characteristics also bring challenge to traditional accounting book keeping and recording system .

在这样一种环境下，衍生金融工具应运而生，它为基础金融工具的持有者提供了一种有效的对冲风险的手段。

Derivatives appeared in such an environment , it provides an effective means of hedging for the holders of the basic financial instruments .

金融衍生品是发行机制发明的一种赌注，这些机构的回报在某种程度上取决于一种基础金融工具的表现。

A financial derivative is a bet created by the issuer whose payoff depends on some aspect of the performance of an underlying financial instrument .

衍生金融工具是在基础金融工具的基础上发展起来的，是市场经济加快发展前提下金融创新的产物，有其自身特有的内涵特征。

Derivative financial instrument is usually based upon the fundamental financial instruments , it is the outcome of the financial innovation on the base of the quickening development of the market economy , and has its own connotation and characters .

为了追求更多的利润，金融工程师们从基础金融工具上面衍生出了大量的创新金融产品，而且这种所谓的创新会不断地进行下去，这必然会导致虚拟经济的极度膨胀。

In pursuit of more profit , financial engineers , derived a lot of innovative financial products from basic financial instruments , and this so-called " innovation " will continue to proceed , this will inevitably lead to the virtual economy being greatly inflated .

在对各代表性定义的总结分析后可以认为金融衍生工具是以基础金融工具为存在前提，价格由作为标的的金融现货事先决定的，在未来成交的金融合同。

After the summary analysis of each representative definition , we can conclude that Financial Derivatives was based on the premise of foundation financial tool , and the price was decided by the financial stock in advance , and will clinch a deal of financial contract in future .

国债是金融市场上最重要的基础性金融工具之一，是最受关注的投资品种。

Treasury bond is one of the most important primary financial instruments on the financial market and is the most talked about investment products .

除了传统的金融期货、金融期权、金融互换和远期合约这些基础衍生金融工具外，伴随资产证券化产生的担保债务凭证、信用违约互换等创新衍生金融工具也在金融市场中占据了重要地位。

In addition to the traditional basic financial instruments , such as financial options , financial exchanges and forward contracts , Collateralized Debt Obligation , Credit Default Swap became popular in financial markets .

具体内容是：只具有类似贷款性质并以合同收益为基础管理的金融工具以摊余成本计量，其余以公允价值计量，保留了公允价值的选择权，取消重分类规定。

Specific content is : only loans with similar properties to the contract management of income-based financial instruments measured at amortized cost , and the remaining fair value , fair value retains the right to choose , to cancel re-classification requirements .

如何在现有的基础上，完善金融工具的公允价值计量成为摆在人们面前的一个难题。

How to build on the existing foundation , to perfect the fair value of financial instruments to measure become a difficult problem before .

本章首先阐释了衍生金融工具确认的原则，在此基础上根据衍生金融工具的特征，探讨了对其进行初始确认和再确认，以及衍生金融工具交易产生的损益确认问题。

This chapter firstly discussed the recognition criteria and principal that the derivative financial Instruments met , at the basis of it , think of their characters , research how to recognition , recognition again and the recognition their profit or loss .