“套期工具”账户与“被套期项目”账户是新会计准则体系中新设立的共同类会计科目。不少人在进行套期保值的会计核算感觉这两个会计科目晦涩、难懂,甚至存在使用错误的现象。为加深对“套期工具”账户与“被套期项目”账户的理解,正确使用 Hedging Tools accounts and hedged items accounts are newly established common category of accounts in the new accounting standard system. Many people in the accounting of hedging feel these two accounting subjects obscure, difficult to understand, and even the use of wrong phenomenon. In order to deepen the understanding of the “hedging instrument” account and the “hedged item” account, the correct use