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gu zhi qi huo tao qi bao zhi de hui ji chu li
Author(s): 
Pages: 32-33
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  期货套期保值现货价格公允价值套期套期工具现金流量公允价值变动科目核算保证金制度交易单位投资成本;
Abstract: <正>股指期货具有套期保值功能,可以有效规避现货价格风险,被越来越多的企业青睐。股指期货的套期保值主要包括公允价值套期和现金流量套期两种形式。本文根据《企业会计准则第24号——套期保值》的相关规定,分别提出股指期货公允价值套期和现金流量套期的会计处理。
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