摘要
随着钢材期货实务趋于活跃,钢材期货的会计处理也成为业界所关注的问题。文章分析和阐述了钢材期货会计处理的相关实务问题。
As the development of steel futures practice,the accounting treatments of steel futures are increasingly attracting attention.This essay analyzes and presents most practical treatments for accounting of steel futures.
出处
《北京科技大学学报（社会科学版）》
2010年第2期47-52,共6页
Journal of University of Science and Technology Beijing(Social Sciences Edition)
关键词
钢材期货
会计处理
套期保值
steel futures
accounting treatments
hedge accounting
