预期交易套期保值会计研究  

Accounting for Forecasted Transaction by Hedging

作　　者：祝焰[1] 李娜娜[1] 

机构地区：[1]华中科技大学管理学院,湖北武汉430074

出　　处：《武汉科技学院学报》2003年第6期99-102,共4页Journal of Wuhan Institute of Science and Technology

摘　　要：通过分析预期交易套期保值会计问题的根源—会计确认不一致,认为在现行会计系统还无法从理论上得以突破的情况下,采取折衷的会计处理方法是一种恰当的选择,并就此提出了这一方法的具体设想。The forecasted transaction has been focused by hedging accounting. This paper analysizes the source of the problem caused by the forecasted transaction, which is inconsistency of accounting recognition. The author believes that the comprised solution to accounting that designed in this article should be the better choice under the condition that the current accounting system itself can抰 solve the problem completely.

关 键 词：预期交易 套期保值会计 风险 折衷 期货 

分 类 号：F724.5[经济管理—产业经济] F275.2