| 1. | Talking about the derivative financial instrument and the accounting innovation
浅谈衍生金融工具及其会计创新 |
| 2. | Considerations on accounting processing of derivative financial instruments
关于衍生金融工具会计处理问题的思考 |
| 3. | Derivative financial instruments
衍生的金融工具 |
| 4. | The influence on business accounting from derivative financial instruments
浅析衍生金融工具对企业会计核算的影响 |
| 5. | The present condition and development of derivative financial instrument
衍生金融工具的运用现状及其发展完善的途径 |
| 6. | The best choice of accounting measurement attribute of derivative financial instrument
衍生金融工具会计计量属性的最佳选择 |
| 7. | In this part , i put forward my perspective to develop chinese accounting of derivative financial instruments
然后笔者对衍生金融工具所涉及若干问题进行了讨论，并提出了自己的看法。 |
| 8. | ( 4 ) before dealing with the business of the derivative financial instruments , it should be make clear what is the purpose of t
（ 5 ）由于衍生金融工具交易具有较高的风险性，因而应以谨慎性原则为理论依据。 |
| 9. | The essay includes seven parts and delves into derivative financial instrument and its accounting treatment from different angles
本文分为七个部分，从不同的角度对衍生金融工具及其会计问题进行了探讨。 |
| 10. | As one of the derivative financial instruments , asset securitization has been recently a hot topic in domestic financial theory and practice realm
资产证券化融资方式是近年来国内金融理论界、实务界讨论的一个热门话题。 |
