| 新会计准则下现金流量套期保值业务会计处理方法探究 |
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| 引用本文： | 房文华.新会计准则下现金流量套期保值业务会计处理方法探究[J].科技情报开发与经济,2008,18(32):130-133. |
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| 作者姓名： | 房文华 |
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| 作者单位： | 常州晋陵电力集团有限公司,江苏常州,213000 |
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| 摘 要： | 阐明了会计准则中的部分概念，介绍了套期会计方法，对现金流量套期保值相关准则进行了解读，并列示了现金流量套期保值业务的背景、概念、会计核算等。
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| 关 键 词： | 现金流量套期保值 套期会计方法 会计核算 |
Probe into the Accounting Process of Cash Flow Hedging Business under the New Accounting Standards |
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| FANG Wen-hua.Probe into the Accounting Process of Cash Flow Hedging Business under the New Accounting Standards[J].Sci-Tech Information Development & Economy,2008,18(32):130-133. |
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| Authors: | FANG Wen-hua |
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| Institution: | FANG Wen-hua |
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| Abstract: | This paper elaborates some concepts in the accounting standards,introduces the hedging accounting method,explains the relevant regulations on cash flow hedging business,and lists up the background and concept of cash flow hedging business and the financial accounting. |
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| Keywords: | cash flow hedging hedging accounting method financial accounting |
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