全部

1·The 3rd part of the article researches the accounting in financial derivative instrument.

第三部分对于衍生金融工具会计相关问题进行深入研究；

2·Derivative instrument is a double-edged sword, and the risk of derivative trade exists everywhere.

衍生工具是一把“双刃剑”，衍生交易的风险一直存在。

3·The financial future is a new financial derivative instrument. lt has developed quickly since it apeared.

金融期货是一种新兴的金融衍生工具。

4·Where the embedded derivative instrument does not significantly change the cash flow of the mixed instrument;

嵌入衍生工具对混合工具的现金流量没有重大改变。

5·It can insure that there is a specific specifying relationship between the derivative instrument and different risk positions.

可以确保该衍生工具与不同风险头寸之间存在具体指定关系。

6·Derivative instruments: a contract whose value changes as prices move in a related or underlying commodity or financial instrument.

衍生金融工具：一种合同，其价值随着有关或特定商品或金融工具的价格变动而变化。

7·As a new financial derivative instrument, mixed asset bonds adopt a pricing model different from traditional bonds due to its unique attribute.

作为一种新型金融衍生产品，混合资本债券以其特有的资本属性形成了区别于传统债券的定价模式。

8·The embedded derivative instruments and the principal contract jointly form into a mixed instrument, e. g., the convertible company bonds, etc.

嵌入衍生工具与主合同构成混合工具，如可转换公司债券等。

9·The stock Index Futures is a kind of financial derivative instrument used to offset the systemic risks of stock investment and achieve the arbitrage.

股指期货是一项用以对冲股票投资系统风险，对现货资产进行套期保值的金融衍生工具。

10·Article 8an enterprise may designate a combination of two or more derivative instruments or a certain proportion of such a combination as a hedging instrument.

第八条企业可以将两项或两项以上衍生工具的组合或该组合的一定比例指定为套期工具。