derivative financial instruments
衍生金融工具：一种金融合约
常用释义
英式发音
美式发音
基本释义
- 衍生金融工具：一种金融合约，其价值取决于其他资产（如股票、债券、货币、利率等）的价格变动。
例句
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1·The first part, derivative financial instruments and risk.第一部分，衍生金融工具及风险。
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2·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。
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3·The so-called derivative financial instruments have made the risk spread all over the world.所谓的金融衍生产品把美国次贷风险扩大到了世界各国。
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4·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。
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5·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。
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6·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。
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7·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。
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8·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。
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9·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。
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10·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。