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我国钢铁工业迅速发展,每年需进口全球60%的铁矿石。而长协机制的打破加速了铁矿石金融化的速度。随着我国铁矿石期货的推出,在为钢铁企业发展提供了新机遇的同时也提出了新的要求。如何在企业的生产经营中正确对铁矿石期货进行核算,是在钢铁企业现行核算体系中无法解决的问题。对此,根据铁矿石期货的特性并结合原有核算方法,针对突出的价格等问题予以剖析解决。经过数据选择与实例计算给出在不同市场条件下,钢铁企业如何进行效益核算的具体方法。并对钢铁企业内铁矿石期货核算业务的发展给出建议。
The rapid development of China’s steel industry, each year to be imported 60% of the world’s iron ore. The long association mechanism to speed up the pace of financialization of iron ore. With the introduction of iron ore futures in our country, new opportunities have been put forward for the development of iron and steel enterprises as well as new requirements. How to correctly calculate the iron ore futures in the production and operation of an enterprise is a problem that can not be solved in the current accounting system of a steel enterprise. In this regard, according to the characteristics of iron ore futures combined with the original accounting methods, for outstanding prices and other issues to be analyzed and resolved. After data selection and case calculation, this paper gives concrete methods of how steel enterprises make profit accounting under different market conditions. And give advice on the development of the iron ore futures accounting business in the iron and steel enterprises.