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按现行做法 ,对衍生金融工具提取风险准备金时 ,一般应设立“金融工具风险准备”科目 ,计提时借记“管理费用”科目 ,实际发生时贷记金融资产类科目。对于某一会计主体而言 ,它所操作的衍生金融工具可能不止一种 ,而且不同的衍生金融工具 ,其风险程度也不尽相同 ,可根据风险程
According to the current practice, when withdrawing the risk reserve for derivative financial instruments, it is generally necessary to set up a “risk preparation for financial instruments” account, debit the “administrative expenses” account at the accrued crediting time, and debit the financial asset class account when it actually occurs. For a certain accounting entity, it may operate more than one type of derivative financial instruments, and different derivative financial instruments, the degree of risk is not the same, according to the risk of Cheng