现金流量套期
- 网络cash flow hedge;cash flow hedging
现金流量套期-
现金流量套期，是指对现金流量变动风险进行的套期。
A cash flow hedge refers to a hedge of the exposure to changes in cash flow .
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对预期交易的现金流量套期，预期交易应当很可能发生，且必须使企业面临最终将影响损益的现金流量变动风险。
For a cash flow hedging of forecast transaction , the forecast transaction shall be likely to occur and shall make the enterprise faced to the risk of changes in cash flow , which will ultimately affect the profits and losses .
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现金流量套期保值与企业价值研究
Study on Cash Flow Hedging Strategy and Firm Value
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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 .