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近年来随着国际大宗商品贸易的持续走低,我国外贸企业在日常运行中市场风险日趋加大。为了维持日常持续运营,大宗商品外贸企业,特别上市公司一方面要保持一定的贸易销售额,另一方面又想规避市场风险,在实际操作中都采取了一定的措施。一种是采取期现套保模式运作,另种则是在存在国内外利差汇差的情况下,结合货币掉期使用贸易型套利模式运作。本文主要针对第二种运作模式浅析传统会计处理与使用《企业会计准则第37号—金融工具列报(2014)》进行会计处理的差异,以及相关注意事项。
In recent years, with the continuous drop of international commodity trade, the market risk of our foreign trade enterprises in day-to-day operation has been increasing day by day. In order to maintain their daily operations, commodity foreign trade enterprises and special listed companies, on the one hand, must maintain certain trade sales and on the other hand, they want to avoid market risks and take certain measures in actual operation. One is to take the period is a set of mode operation, the other is in the case of domestic and foreign interest spread differences, combined with the use of trade-type currency swap arbitrage mode of operation. This paper mainly analyzes the differences between the traditional accounting treatment and the use of the “Accounting Standards for Business Enterprises No. 37 - Financial Instruments Presentation (2014)” for the second mode of operation, and the related considerations.