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随着国际贸易的发展及金融市场改革的逐步深入,部分具有进出口业务的企业开始尝试利用金融衍生品来规避市场的汇率风险,同时实现无风险套利。如近些年流行的“NDF组合业务”。但在该组合业务的会计核算方法上,各家不尽相同,有些甚至存在重大缺陷。本文将主要围绕深康佳(000016)的会计处理方法展开探讨。
With the development of international trade and the gradual deepening of financial market reform, some enterprises with import and export business have begun to try to use the financial derivatives to evade the exchange rate risk in the market and realize a risk-free arbitrage. As the popular “NDF portfolio business” in recent years. However, the methods of accounting for the portfolio business vary from one family to another, with some even having major deficiencies. This article will mainly focus on deep Konka (000016) accounting approach to explore.