【摘要】 衍生金融工具是一种以基本金融工具为基础而创新的金融合约，传统的历史成本会计不能满足衍生金融工具的计量，公允价值是衍生金融工具最为相关的计量属性，必须以公允价值取代历史成本对衍生金融工具进行计量更多还原

【Abstract】 Derivative finance tool is a new finance contract which is based on the basic finance tool.Traditional historical cost accounting can not satisfy the measurement of derivative finance tool,nevertheless,fair value is the most relative measurement attribute for derivative finance tool,therefore,in measuremant we must replace historical cost with fair value.更多还原