谁帮我把下面翻译成英语!!.谢谢.重奖

来源:百度知道 编辑:UC知道 时间:2024/06/10 20:44:33
[摘要]近年来,随着市场经济的不断发展,金融市场国际化,银行企业化,资金商品化,利率自由化将得以实现,国际金融市场上出现了大规模的金融创新浪潮,大量新型的金融工具不断涌现。金融工具是那些从现有证券,如债券、股票、商品或货币的价格中衍生出自身价值的金融产品。衍生金融工具是现代经济发展的产物,衍生金融工具的不断发展创新给传统理论带来了冲击与挑战并对会计行业产生了影响。随之产生了金融工具会计,金融工具会计的研究对象,可分为基本金融工具会计与衍生金融工具会计。金融工具会计是在80年代初世界金融工具不断创新、交易日趋全球化形势下,为满足会计信息充分披露的要求而发展起来的具有前瞻性的会计领域。

In recent years, along with market economy's unceasing development, the money market internationalization, the bank commercialization, the fund commercialization, the interest rate liberalization will be able to realize, on the international money market presented the large-scale financial innovation tide, the massive new financial instruments emerge unceasingly. The financial instruments are these from the existing negotiable securities, like the bond, the stock, the commodity or in the currency price grows stems from the body value the financial product. The derivation financial instruments were the modern economic development product, the derivation financial instruments develop the innovation to bring the impact and the challenge and for the traditional theory the profession have had the influence to accountant unceasingly. Has produced financial instruments accountant along with it, the financial instruments accountant's object of study, may divide into basic financial