论避险活动会计的特殊性

【摘要】 财务管理的最大魅力在于规避风险和实现资本的增值,而规避风险是实现资本增值的前提,衍生金融工具为此做出了不小的贡献,但如何在会计报表中真实反映并予以确认和计量,是本文探讨的问题。更多还原

【Abstract】 Financial management’s character is to avoid risk and make capital grow. To avoid risk is the fundamental of the capital growing. Financial derivatives give contribution to that. But how to reflect , confirm and measure should be discussed in the thesis.更多还原