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Chinese translation for "hedge accounting"

对冲会计法

Related Translations:
deciduous hedge:  落叶绿篱
cross hedging:  交叉保值交叉避险
hedging clause:  套购保值条款
hedging transaction:  对冲交易
hedge butterfly:  山楂粉蝶
hedge wine:  劣质酒
risk hedge:  风险保值
trimmed hedge:  剪形绿篱
high hedge:  高篱
hedge hopping:  跳栏飞行
Example Sentences:
1.Fair value and hedge accounting
公允价值与套期保值会计
2.The hedging does not satisfy the conditions for adopting the hedging accounting method as specified in these standards any longer
(二)该套期不再满足本准则所规定的运用套期会计方法的条件。
3.Article 4 for a hedging which satisfies the conditions as prescribed in chapter iii of these standards , the enterprise may deal with it through the hedging accounting method
第四条对于满足本准则第三章规定条件的套期,企业可运用套期会计方法进行处理。
4.The " hedging accounting method " shall refer to a method to record the result of offsetting the hedging instrument and the changes of the fair value of the hedged item
套期会计方法,是指在相同会计期间将套期工具和被套期项目公允价值变动的抵销结果计入当期损益的方法。
5.Unless otherwise provided by laws or regulations , an institutional investor that applies to open a hedge account for its futures trading shall proceed in accordance with these directions
二)法人机构以交易人身分申请避险帐户从事期货交易者,除法令另有规定外,依本注意事项办理。
6.Chapter 5 deals with the hedging relationship of foreign currency option , and presents the accounting method of foreign currency option hedge , and discusses problems hi hedging accounting
第5章,探讨了外汇期权的套期关系及其认定和有效性的标准,给出了外汇期权套期的会计处理程序,并就外汇期权套期会计中存在的问题进行了探讨。
7.The dissertation intends to accept fair value as measurement attribute . but for the measurement mode , the dissertation does n ' t support simple fair value mode with common sense , and also does n ' t agree hedging accounting
计量属性本文倾向于采用公允价值属性,但在计量模式上,本文并不赞同一般意义上的简单的公允价值会计模式,而且也不赞同套期会计。
8.If a securities investment trust fund operated by a site approved by the competent authority to engage in domestic futures trading wishes to apply for an exemption to position limits , the trust fund shall complete and submit the " application for a securities investment trust fund operated by a securities investment trust enterprise to open a futures trading hedge account " ( form 3 ) together with the required supporting documentation to the exchange
四)依主管机关规定得于国内期货市场从事国内期货交易之证券投资信托事业所管理之证券投资信托基金,因避险需求而拟申请豁免交易规则之部位限制规定者,应检具证券投资信托事业所管理之证券投资信托基金设立期货交易避险帐户申请书(附表三) ,载明其应记载事项,连同应检附书件,向本公司申请。
9.A foreign institutional investor allowed under the rules of the competent authority to trade futures on the domestic futures market shall complete and submit the " application for a foreign institutional investor to open a futures trading hedge account " ( form 2 ) together with the required supporting documentation to the exchange to apply for opening of a hedge account and exemption from position restrictions under trading rules
二)依主管机关规定得于国内期货市场从事期货交易之外国机构投资人,应检具外国机构投资人设立期货交易避险帐户申请书(附表二) ,载明其应记载事项,连同应检附书件,向本公司申请设立避险帐户并豁免交易规则部位限制。
10.The securities investment trust fund will be exempt from position limits required for each contract by their respective trading rules only after the exchange has approved the application and issued certifying documentation that may be used to open a hedge account with a futures commission merchant or to convert an existing trading account into a hedge account
俟本公司同意并发给证明文件,凭以向期货商开设避险帐户或将原交易帐户变更为避险帐户,并由期货商函报本公司后,该证券投资信托事业所管理之证券投资信托基金从事期货交易,始得豁免交易规则之部位限制规定。
Similar Words:
"hedfors" Chinese translation, "hedgard" Chinese translation, "hedgchop" Chinese translation, "hedge" Chinese translation, "hedge acacia" Chinese translation, "hedge agai t inflation" Chinese translation, "hedge against" Chinese translation, "hedge against inflation" Chinese translation, "hedge bill" Chinese translation, "hedge bindweed" Chinese translation