金融工具

这项举措还有可能影响到参与票据（participatorynotes）。参与票据是境外基金在印度投资时使用的一种衍生金融工具。

The move also could affect participatory notes , derivatives that foreign funds use to invest in India .

在当前条件下，中国需引进一种新的金融工具&中国存托凭证（CDR）。

At present , China should introduce a new financial instrument-Chinese Depositary Receipts ( CDR ) .

国企改革的深化，企业并购活动的增加以及加入WTO后面临更多的跨国并购的挑战等都迫切要求大力发展和丰富我国资本市场的金融工具。

Considering the deepening of state-owned enterprise reform , the increasing of mergers and acquisitions and the challenge of more multinational mergers and acquisitions after entering WTO , we should provide more financial tools in China 's capital market .

分离交易可转债WBs（WarrantBonds）这一关联股票、债券和权证三种金融工具的初级衍生产品于2006年5月8日被批准为上市公司再融资工具。

Warrant Bonds ( WBs ) which conjuncts three financial tools including stock , bond and warrant as a junior derivative was approved to be a refinance tool for the list companies in May 8th , 2006 .

由于指数的选择、延迟及税收的影响，这种保护并不完全，但与其他金融工具相比较，IIS仍然有其不可替代的优势。

Though this protection is not perfect due to the selection of the index , delay of the index , and taxation effects , IIS still has irreplaceable advantages to other finacial instruments .

因此从法律的角度探讨LBO作为一种金融工具在我国企业产权流动中的可行性具有重要的现实意义。

This article analyses the feasibility of taking LBO as a financial instrument in promoting the property rights transfer in an eye of law and gives systematic measures on the full use of LBO .

市场参与者相信房价总是会上涨；基于次级抵押贷款的晦涩难解的金融工具，确实配得上3A评级，这些信念创造了一个新的现实。

Rather , the beliefs of market participants – that house prices would always rise , that an arcane financial instrument based on a subprime mortgage really could merit a triple-A rating – created a new reality .

由此说来，财务担保也是金融工具。

This said , financial security is also a financial tool .

衍生金融工具会计问题研究：确认、计量与披露

Accounting for Derivative Financial Instruments : Recognition , Measurement and Disclosure

权证是一种流行的交易所交易的金融工具，类似于期权。

Warrants are a popular exchange-traded financial instrument akin to options .

国内商业银行实施金融工具配置的基础和战略

The basis and strategy for domestic commercial banks to allocate financial instru-ments

第二部分：国际上金融工具会计计量的研究成果这一部分也是本文的重点章节。

Pant three : international research achievements of measurement of financial instrument .

越来越多的企业开始运用衍生金融工具进行套期保值。

More and more enterprises began to use financial derivatives to hedge .

衍生金融工具的价值具有明显的波动性；

The value of the derivative financial instruments showes an obvious fluctuation ;

改善复杂金融工具信息披露及风险管理的几点建议

Suggestions for improving information disclosure and risk management of complicated financial instruments

衍生金融工具会计管理问题探讨

Exploration of the accounting management of the derivative financial instrument

这里的关键是要创造出多样化的金融工具和金融服务。

The key is to create diverse financial instruments and financial service .

在20世纪90年代，金融工具对会计计量提出了巨大的挑战。

Recently , financial instruments pose a great challenge to the accounting measurement .

垃圾债券：一种有前景的商业冒险金融工具

Junk Bonds : A Financial Means With a Bright Future for Business Venturing

衍生金融工具会计信息披露问题的思考

Thoughts on Revelation of Derivative Financial Instrument Accounting Information

文章从金融工具和航运金融的相关理论理论研究出发，以相关的理论为基础，对国内外航运业的发展进行了分析。

This article began with the theories of financial tools and shipping finance .

衍生金融工具的发展、演变及其动因分析

Derivative Financial Instruments : Development , Evolution & Reasons

我国金融工具确认与计量准则解析

Recognition and Measurement Standards of Financial Instruments in China

表外披露应注重加强对衍生金融工具风险信息的披露。

The risk information should be the most important emphasis on non-financial statement disclosure .

金融工具创新是农信社生存之道

Financial Instrument Innovation Is Crux of RCC Development

是一种短期金融工具，是承兑银行的一种无条件的责任。

A short-term financial instrument that is the unconditional obligation of the accepting bank .

金融工具、信用能力分化与社会不平等

Financial Instruments , Credibility Differentiation and Social Injustice

试析衍生金融工具会计准则确认问题

On Recognition of Derivative Financial Instrument Accounting Standards

衍生金融工具与现代企业理财

Derivative Financial Instruments and Modern Enterprise Finance

发展衍生金融工具的思考

The Thinking of Financial Derivatives ' Development