As a result , a greater variety of products have been offered to smes , from traditional overdraft and trade finance facilities to more sophisticated products , such as credit insurance and currency options 因此，市面上出现了多种为中小企而设的产品，由传统的透支户口及贸易融资贷款，以至信用保险及货币期权等比较复杂的产品，色色俱备。
Regarding foreign currency option as the object of study , this dissertation deals with many accounting issues of foreign currency option , such as , recognition , measurement , and report 本文以外汇期权为研究对象，系统地探讨了与外汇期权相关的确认、计量及报告等会计问题，为增强衍生金融工具会计的研究深度和广度作了有意义的尝试。
Chapter 3 discusses foreign currency option recognition in financial statement and recognition substance of foreign currency option , and presents the standards of both initial recognition and derecognition of foreign currency option 第3章，讨论了外汇期权的确认问题，包括外汇期权的表内确认、确认内容及外汇期权的初始确认和终止确认的标准。
Chapter 4 discusses the issues of measurement , and expounds the viewpoint that foreign currency option should be measured at different measurement attribute on the basis of classification , and presents the accounting method of foreign currency option investment 第4章，探讨了外汇期权的计量问题，提出了外汇期权应在分类基础上采用不同计量属性计量的观点，并给出了外汇期权投资的会计处理程序。
And the following step is to deduce the valuation formula of foreign currency options from which 8 parameters are deduced . this thesis generally analyzes the principle and the use of the 8 parameters and presents the strategies to avoid risks individually 在知道了期权价格的推导后，本文重点介绍了在外汇期权使用中需要特别关注的8个避险参数，分别就这8个参数的原理和运用作了详细的分析，同时分别提出了避险策略。
Derivative is a successful example of innovation in international financial markets in the 20th . because of its specific characteristics , foreign currency option makes a violent impact on accounting theory and brings vitality for the development of accounting theory 外汇期权是20世纪国际金融市场创新实践的一个成功典范，由于其自身的特殊性，在给会计理论带来巨大冲击的同时，也给会计理论的发展注入了勃勃生机。
This thesis not only fully analyzes the foreign currency options , especially the deduction of the 8 parameters , but also detailedly illustrates its practical operation in the market . it will strongly guide the operation for individuals , and has both the theoretical meaning and practical meaning in developing and perfecting the financial derivative instrument - - - foreign currency options 本文不仅从理论上全面的介绍了外汇期权特别是它的评价公式的推导和避险参数的分析，而且对外汇期权在我国的实际应用也做了很深的介绍，在现实中会有很强的指导作用，将对外汇期权这个金融衍生工具在我国的发展和完善起到很重要的理论意义和现实意义。
The foreign currency options is not only a new concept in domestic financial market , but also a very complicated financial derivative instrument , which contains the knowledge of interest rate and exchange rate , and also needs a good command of mathematics and options , in the deduction of the valuation formula , we should think greatly of the problems from both the interest rates belonging to the two countries which can be easily solved only by a new way named martingale . this thesis attempts to fully analyze the calculation of premium 外汇期权在我国市场上是一个比较新的概念，也是一个非常复杂的金融衍生工具，它不仅包含了利率和汇率的知识，而且还需要有很强的数学和期权功底，特别是在它的期权价格的推导过程中，要涉及到两个国家的利率问题，只有通过一些比较特别的方法才能得到比较好的解答，如鞅( martingale )评价方法。
