The 3rd part of the article researches the accounting in financial derivative instrument.
第三部分对于衍生金融工具会计相关问题进行深入研究；
Derivative instrument is a "double-edged sword", and the risk of derivative trade exists everywhere.
衍生工具是一把“双刃剑”，衍生交易的风险一直存在。
The financial future is a new financial derivative instrument. lt has developed quickly since it apeared.
金融期货是一种新兴的金融衍生工具。
Where the embedded derivative instrument does not significantly change the cash flow of the mixed instrument;
嵌入衍生工具对混合工具的现金流量没有重大改变。
It can insure that there is a specific specifying relationship between the derivative instrument and different risk positions.
可以确保该衍生工具与不同风险头寸之间存在具体指定关系。
Derivative instruments: a contract whose value changes as prices move in a related or underlying commodity or financial instrument.
衍生金融工具：一种合同，其价值随着有关或特定商品或金融工具的价格变动而变化。
As a new financial derivative instrument, mixed asset bonds adopt a pricing model different from traditional bonds due to its unique attribute.
作为一种新型金融衍生产品，混合资本债券以其特有的资本属性形成了区别于传统债券的定价模式。
The embedded derivative instruments and the principal contract jointly form into a mixed instrument, e. g., the convertible company bonds, etc.
嵌入衍生工具与主合同构成混合工具，如可转换公司债券等。
The stock Index Futures is a kind of financial derivative instrument used to offset the systemic risks of stock investment and achieve the arbitrage.
股指期货是一项用以对冲股票投资系统风险，对现货资产进行套期保值的金融衍生工具。
Article 8an enterprise may designate a combination of two or more derivative instruments or a certain proportion of such a combination as a hedging instrument.
第八条企业可以将两项或两项以上衍生工具的组合或该组合的一定比例指定为套期工具。
Where it shares the same conditions with that of the embedded derivative instrument, and the independent instrument meets the requirements of the definition of derivative instrument.
与嵌入衍生工具条件相同，单独存在的工具符合衍生工具定义。
Derivative (2007) Financial instrument or analytical tool that engendered the meltdown.
金融衍生产品(2007)：导致金融危机爆发的金融工具或分析手段。
A derivative is a security which "derives" its value from another underlying financial instrument, index, or other investment.
衍生工具是一种金融工具，它是从其他原生金融工具如指数衍生出来的。
A derivative is a financial instrument whose value depends on the price of an underlying instrument, such as currencies, commodities or securities.
衍生工具就是一种金融工具，其价值取决于基础工具的价格，比如货币、商品或有价证券。
It is undoubted that the derivative financial instrument is the mainstream of present international financial market, and the core of derivative financial markets is financial future market.
勿庸置疑，衍生金融工具交易构成当今国际金融市场交易的主流和重心，而金融期货市场正是衍生金融工具市场的核心。
In our current accounting format, the revelation of derivative financial instrument accounting information exists only as a form outside of the balance sheet, lacking constraining function.
我国现行的会计模式中，衍生金融工具会计信息的披露只能是表外的形式，缺乏约束力。
Audit the derivative financial instrument not only discovers risk of corporation, but also advances the creditability of financial report.
对衍生金融工具进行审计，对于发现和防范企业的金融风险、提高财务报告的可信性具有重大意义。
The Derivative Financial Instrument accounting has already become the important branch of the modern accountant studied.
衍生金融工具会计已经成为现代会计的重要分支。
Options are one kind of derivative financial instrument which the financial investors use for the conduct in the field of arbitrage and hedging transactions.
期权是金融领域中投资者用以进行套利和避险交易的一种衍生性金融工具。
How to disclose derivative financial instrument risk efficiently in financial report is an important topic for accounting theory research.
如何在财务报表中有效地进行衍生金融工具的风险披露，已成为会计界面临的一个重大课题。
A derivative is a financial instrument whose price is based (derived) from a different asset.
衍生工具是一种金融工具，其价格是根据从不同的资产派生而来。
A derivative is an instrument whose value depends on, or is derived from, the value of another asset.
衍生品是一种金融工具，其价值取决于(衍生于)其他资产的价值。
Derivative a financial instrument that is attached to an underlying security or commodity, with the aim to protect against adverse price fluctuations.
衍生工具附在基础证券或商品上，用来保护不利价格波动的金融工具。
Derivative a financial instrument that is attached to an underlying security or commodity, with the aim to protect against adverse price fluctuations.
衍生工具附在基础证券或商品上，用来保护不利价格波动的金融工具。
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