期货会计的应用研究分析 财务会计学专业

摘 要期货会计是一种记录和总结、反映与监督期货交易的行为。主要是详细掌握分析期货合约的价值波动的细节信息，正如现货交易，因为期货交易本身具有的特点所限，导致传统会计科目往往满足不了其发展要求，期货会计从中独立出来势在必行。本文在详细研究期货会计的基础上，将分析的重点集中在期货会计确认等应用问题，力图从理论方面为期货会计整体水平的提高奠定基础。关键词：期货会计；现状问题；完善对策ABSTRACTFutures accounting is a kind of behavior that records and summarizes, reflects and supervises futures trading. Its purpose is the recognition, measurement, reporting, analyzing the value changes of status of futures contracts, as well as spot trading, futures trading determines the characteristics of futures accounting will separate from traditional financial accounting. This article through the study about the definition and characteristics of futures accounting recognition, measurement and disclosure of information application problems were analyzed and discussed, such as to the further development of futures accounting for reference.Keywords: futures accounting; the status quo; improve the countermeasures目 录摘 要..............................................................3ABSTRACT.........................................................4一、期货会计的概念及其特征..........................................1（一）期货会计的概念................................................................................1（二）期货会计的特征................................................................................1二、期货会计确认与计量问题..........................................3（二）期货会计的确认问题........................................................................3（二）期货会计的计量问题........................................................................4三、期货对传统理论会计的冲击........................................7（一）对会计确认基础的冲击...............................