hedge accounting中文是什么意思

• 对冲会计法

• "hedge"中文翻译    n. 1.(用灌木等构成的)树篱，(树枝等编成的)篱笆， ...
• "accounting"中文翻译    n. 1.会计；会计学。 2.账；记账；清算账目。 短语 ...
• "be on the hedge" 中文翻译 :    骑墙, 耍两面派; 耍两面派手法
• "hedge" 中文翻译 :    n. 1.(用灌木等构成的)树篱，(树枝等编成的)篱笆，(石头、草皮等叠成的)隔墙。 2.障碍物，界限。 3.(赌博中的)赌两面，两方下注。 4.模棱两可的话。 5.(在交易所中买进现货卖出期货或反之以避免损失的)套头交易。 a dead hedge 用树枝编成的篱笆，柴垣。 A quickset hedge 由活树围成的树篱。 A hedge of stones 石头堆成的围墙。 A hedge between keeps friendship green. 〔谚语〕君子之交淡如水。 Be on the hedge 耍两面态度，骑墙。 Be on the right side of the hedge 主意打对了。 Come down on the wrong side of the hedge 打错了主意。 Hang in [on] the hedge (诉讼)悬而未决。 Make a hedge 赌两面。 Not grow on every hedge 稀少。 Over hedge and ditch 抄小路。 Sit on (both sides of) the hedge ＝ be on the hedge. Take a sheet off a hedge 公然窃取。 The only stick left in one's hedge 剩下的唯一办法。 vt. 1.用树篱围住[隔开]；围护，防范。 2.设障碍于，妨碍。 3.两方下注以避免(赌博、冒险等的)损失。 4.躲闪，推诿，搪塞。 Hedge a field 用树篱围起田地。 Hedge a question 对问题避不作答。 vi. 1.作树篱，修树篱。 2.赌两面,(在交易所)做套头交易。 3.躲闪，规避，推诿。 4.做事留后路，说话留余地。 hedge in [round] with 用…围住。 Hedge off 1. 用篱笆隔起来。 2. 两面下注。 Hedge out 用篱笆隔断。 adj. 1.树篱的，树篱下的，树篱旁的。 2.偷偷摸摸的，名声不好的；低劣的。
• "buying hedge （long hedge）" 中文翻译 :    买进套期保值
• "accounting" 中文翻译 :    n. 1.会计；会计学。 2.账；记账；清算账目。 business accounting at different levels 分级核算。 There's no accounting for tastes.〔口语〕人各有所好。
• "a gain the hedge" 中文翻译 :    树篱的缺口
• "a hawthorn hedge" 中文翻译 :    山楂树篱
• "a privet hedge" 中文翻译 :    女贞树篱
• "buying hedge" 中文翻译 :    买期保值; 买期货以保值; 卖期保值
• "cape hedge" 中文翻译 :    赫奇角
• "clipped hedge" 中文翻译 :    整剪绿篱
• "clipping hedge" 中文翻译 :    剪形绿篱
• "commercial hedge" 中文翻译 :    进出口商避险
• "cro hedge" 中文翻译 :    交叉避险
• "cross hedge" 中文翻译 :    交叉保值; 交叉避险; 交叉对冲; 交叉套利; 交叉套做; 套做
• "dead hedge" 中文翻译 :    栅栏
• "deciduous hedge" 中文翻译 :    落叶绿篱
• "defensive hedge" 中文翻译 :    防护围墙
• "delta hedge" 中文翻译 :    delta式对冲；无风险对冲; delta无风险对冲; 无风险对冲
• "dollar hedge" 中文翻译 :    金额保护
• "evergreen hedge" 中文翻译 :    常绿绿篱
• "fish hedge" 中文翻译 :    迷阵簖
• "flower hedge" 中文翻译 :    花篱
• "forward hedge" 中文翻译 :    远期避险

• Fair value and hedge accounting
  公允价值与套期保值会计
• 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。
• 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。
• 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。
• 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。
• 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。
• 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。
• 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。
• 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。
• 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。

• hedge accounting 意味
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