衍生金融工具很多都来自于公开市场,它的价值波动比一般资产或负债的价值波动活跃得多。至少在资产负债表日这一时点,会计完全接受了衍生金融工具的价值波动,做到了资产或负债的账面价值和价值波动的统一。现代企业很可能遇到衍生金融工具。衍生金融工具很有特点。这里再归纳出几个方面。1.企业资产的虚拟性。虚拟资产是一种复杂的经济现象。虚拟资产来源于实际资产或来源于形成衍生金融工具的相关交易。从我国2006年企业会计准 Much of the derivative financial instruments come from the open market and their value volatility is much more volatile than the value of ordinary assets or liabilities. At least at the balance sheet date, accounting fully accepts the value fluctuations of derivative financial instruments and achieves the unification of the book value and fluctuation of assets and liabilities. Modern enterprises are likely to encounter derivative financial instruments. Derivative financial instruments are very characteristic. Here again summarized in several ways. 1. The virtual nature of corporate assets. Virtual assets are a complex economic phenomenon. The virtual assets come from actual assets or from related transactions that form derivative financial instruments. From China 2006 Enterprise Accounting Standards