| 股指期货的会计核算 |
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| 引用本文： | 赵睿霞.股指期货的会计核算[J].辽东学院学报(社会科学版),2010,12(4):47-50. |
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| 作者姓名： | 赵睿霞 |
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| 作者单位： | 东煤沈阳建筑基础工程公司,财务部,沈阳,110015 |
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| 摘 要： | 股指期货是以股票指数作为交易标的物的金融期货,具有较高的杠杆性和风险性,并具有套期保值作用。根据《企业会计准则》的相关规定,提出股指期货的会计核算,以期指导会计实务工作。
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| 关 键 词： | 股指期货 套期保值 股票指数 |
Accounting of Stock Index Futures |
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| ZHAO Rui-xia.Accounting of Stock Index Futures[J].Journal of Liaodong University :Social Sciences,2010,12(4):47-50. |
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| Authors: | ZHAO Rui-xia |
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| Institution: | ZHAO Rui-xia(Department of Finance,Shenyang Architecture Basis Engineering Company of Dongmei Group Company,Shenyang 110015,China) |
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| Abstract: | Stock index future is a financial future with stock index as the transaction object.It has features of leverage and risk with hedging function.According to related regulations in Enterprise Accounting Standard,how to implement accounting of stock index futures is discussed. |
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| Keywords: | stock index future hedging stock index |
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