论文部分内容阅读
套期保值(Hedging)又译作“对冲交易”或“海琴”等。它的基本做法就是买进或卖出与现货市场交易数量相当,交易地位相反的商品期货合约,以期在未来某一时间通过卖出或买进相同的期货合约,对冲平仓,结清期货交易带来的盈利或亏损,以此来补偿或抵销现货市场价格变动所带来的实际价格风险或利益,使交易者的经济收益稳定。《企业会计准则第24号——套期保值》将套期分为公允价值套期、现金流量套期和境外经营净投资套期。为帮助企业在现金流量套期
Hedging is translated as “hedging transaction” or “haiqin”. Its basic approach is to buy or sell commodity futures contracts with the same number of transactions on the spot market and opposite trading positions with a view to hedging and liquidating future futures contracts by selling or buying the same futures contract at some time in the future Resulting in profit or loss, in order to offset or offset the spot market price changes brought about by the actual price risk or interest, the trader’s economic returns stable. Accounting Standards for Business Enterprises No. 24 - Hedging The hedging is divided into fair value hedging, cash flow hedging and net investment hedging of overseas operations. To help businesses cash flow hedges