2正文 套期保值会计适用性及核算探讨.docVIP

套期保值会计适用性及核算探讨 摘要：随着我国加入WTO和金融体质的不断完善，我国部分企业为了规避商品原材料价格以及汇率风险，开始涉足套期保值业务。本文将从套期保值概念入手，介绍套期工具、被套期项目的特征，并就套期会计的应用条件和适用性深入探讨得出套期会计应用的前提，并以具体的账务处理例示。 关键词：套期保值 会计 金融衍生工具 会计账务处理 Abstract:With the accession of China to the WTO and the improvement of financial constitution, part of our enterprise to avoid prices of commodity and raw materials as well as the exchange rate risk. They have participated in hedging. This paper starts from the hedging concept to introduce the characteristics of the hedging instrument and the hedged item. Then it can reach the application premise of hedging accounting ap