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套期保值会计准则下商品期货会计处理思考 被引量:1

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摘要 关于金融领域的内容,包括金融资产、金融工具等等的相关内容都在会计准则中有所规范,但是,商品期货交易的会计处理问题,在会计准则中却没有明确规范。文章对套期保值会计准则下商品期货会计处理进行了分析。
作者 赵萍
出处 《经济师》 2016年第10期135-136,共2页
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