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ndf jin rong yan sheng zu he ye wu hui ji he suan fang fa chu tan
Pages: 12-13
Year: Issue:  21
Journal: Accountant

Abstract: 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.
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