Avoiding risk and speculation are functions of derivative financial instruments.
衍生金融工具具有避险和投机两大功能。
This part presents the definitions, characteristics, classification and the risks about derivative financial instruments.
本部分对衍生金融工具的定义、特征、分类以及风险进行介绍。
This is the market volatility or expected market volatility, which brings enormous impact on derivative financial instruments.
这就是市场波动甚至市场预期波动，对衍生金融工具的巨大影响。
Virtually, all the disputed about the derivative financial instruments were the disputes about the basics of Conceptual Structure of financial Accounting.
实质上，所有关于衍生金融工具问题的争论，最终都落脚到对财务会计概念框架基本内容的争论上。
Reasonable and effective recognizing and measuring of derivative financial instruments are essential to the reliability and relevance of accounting information.
对衍生金融工具进行合理、有效地会计确认和计量对会计信息的可靠性和相关性意义深远。
In the enterprise USES derivative financial instruments in the process of the use of appropriate accounting supervision means risk management is an effective way.
在企业运用衍生金融工具的过程中，利用适当的会计监管手段进行风险管理无疑是一个有效的途径。
Therefore, under traditional accounting system, derivative financial instruments can only be treated off balance sheet and can not be presented on the balance sheet.
因此，传统会计体系下，衍生金融工具无法在资产负债表内得到确认，而只能成为游离于资产负债表外的巨大风险项目。
With the world widely use of derivative financial instruments, its impact on the macro-financial operations and in the micro-finance becomes more and more important.
伴随衍生金融工具在世界范围内的普及使用，其对宏观金融运行的影响及在微观公司理财中的重要作用日益凸显。
The birth of derivative financial instruments (DFIs) has caused four problems in the field of accounting: (1) the impact on the traditional accounting elements theory.
衍生金融工具的出现，对会计界可谓是形成了四大难题：(1)对传统的会计要素理论形成了冲击。
General business and investors have very little contact with derivative financial instruments, let alone to use it in the financial activities to hedge and gain profits.
一般企业和投资者对衍生金融工具的接触和了解都甚微，更谈不上在理财活动中有效使用其进行规避风险和获得利润。
With our country entering WTO, the economy and finance in our country will stick together with the world, and derivative financial instruments will be used more frequently than before.
随着我国加入WTO，经济、金融逐步与世界融合，衍生金融工具的运用逐渐频繁。
The historic cost is adopted in traditional accounting, but it is not fit for the measurement of derivative financial instruments, and could not provide relevant information for the investor.
传统会计采用历史成本作为计量属性，而历史成本对于衍生金融工具来说已不再合适，无法满足投资者的相关性需求。
Under the current economic environment, China's financial market is still in its initial stage, only a small number of financial institutions and enterprises use derivative financial instruments.
当前经济环境下我国金融市场还处于初级阶段，仅有少数金融机构和企业使用衍生金融工具。
Meanwhile, increasing computer wizardry made it possible to create a dizzying array of derivative instruments, allowing borrowers and savers to unpack and trade all manner of financial risks.
同时，与日俱增的计算机法术使的构造令人眩晕的系列衍生品成为可能，从而允许借款人与投资者可以分解并交易任何种类的金融风险。
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。
The corporation use financial derivative instruments to hedge, mainly performance in the management of interest rate risk, foreign exchange risk, stock risk and so on.
企业利用衍生金融工具进行规避风险，套期保值，主要表现在对利率风险、外汇风险、股票投资风险等风险的管理上。
With the growth of financial derivative instruments transaction in the world wide, its effect increasing reflects in the macro economic and corporate finance.
随着衍生金融工具交易量在世界范围内迅速扩大，其对宏观金融运行的影响及在微观财务管理中的作用日益体现。
Financial derivative instruments also are susceptible to more price fluctuations and higher volatility.
而且金融衍生工具的价格也较容易波动，波幅也较高。
Stock index futures is an important financial derivative instruments, which has great impact and application in the world financial market.
股指期货是一种重要的衍生金融工具，在世界金融市场上具有巨大的应用范围与影响力。
Stock index futures is an important financial derivative instruments, which has great impact and application in the world financial market.
股指期货是一种重要的衍生金融工具，在世界金融市场上具有巨大的应用范围与影响力。
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