期货会计

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。

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

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 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 .

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。

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 .

第三部分，新准则下股指期货的会计确认。

Chapter 3 : The Accounting Recognition of Stock Index Futures .

期货及其会计问题研究

The Research on Futures and Futures Accounting

本文认为对股指期货的会计确认，就是将其确认为金融资产的过程。

The author thinks the accounting recognition of Stock Index Futures is to confirm it as financial property .

也谈期货交易与会计理论

Talking about the Time - bargain and the Accounting Theory

股指期货交易的会计处理

The problems of stock index futures exchange accounting process

明确股指期货套期保值会计处理应采取现金流量套期会计方法。

It eventually concluded the adoption of the cash flow hedging accounting method for stock index future transactions .

期货合同的会计核算

Accounting for future contracts

期货交易的信息规范：期货交易会计研究

Information standard of futures trading : a study of accounting for futures trading

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。

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。

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 .

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。

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 .