| 1. | International currency options symposium
国际外汇期权会议 |
| 2. | International currency options symposium
国际外汇期权会议 |
| 3. | Actuarial price of foreign currency driven by jump - diffusion stochastic process
扩散模型下外汇期权的保险精算定价 |
| 4. | Chapter 6 is devoted to the discussion about disclosure of foreign currency option , including purpose and principle of disclosure , disclosure of information both in and out of financial statement
第6章，就外汇期权的披露问题进行探讨，包括外汇期权披露的目的、原则、表内信息列报和表外信息披露。 |
| 5. | The structure of this dissertation consists of seven chapters , the contents of which are as follows : chapter 1 introduces present situation of foreign currency option accounting study , intention and structure of this dissertation
本文共分为7章：第1章，介绍了外汇期权会计的研究现状、论文的写作意图和结构。 |
| 6. | Chapter 5 deals with the hedging relationship of foreign currency option , and presents the accounting method of foreign currency option hedge , and discusses problems hi hedging accounting
第5章，探讨了外汇期权的套期关系及其认定和有效性的标准，给出了外汇期权套期的会计处理程序，并就外汇期权套期会计中存在的问题进行了探讨。 |
| 7. | Regarding foreign currency option as the object of study , this dissertation deals with many accounting issues of foreign currency option , such as , recognition , measurement , and report
本文以外汇期权为研究对象，系统地探讨了与外汇期权相关的确认、计量及报告等会计问题，为增强衍生金融工具会计的研究深度和广度作了有意义的尝试。 |
| 8. | Chapter 3 discusses foreign currency option recognition in financial statement and recognition substance of foreign currency option , and presents the standards of both initial recognition and derecognition of foreign currency option
第3章，讨论了外汇期权的确认问题，包括外汇期权的表内确认、确认内容及外汇期权的初始确认和终止确认的标准。 |
| 9. | Martingale is the way to transfer the assets from a circumstance full of risks , called p measure , to a circu mstance without risks , called r measure . this change of the circumstance will largely simplify the deduction of the valuation formula
鞅评价方法是把资产从有风险的环境下，即p测度下，转换到无风险的r测度环境下，从而大大简化了外汇期权评价公式的推导。 |
| 10. | Chapter 4 discusses the issues of measurement , and expounds the viewpoint that foreign currency option should be measured at different measurement attribute on the basis of classification , and presents the accounting method of foreign currency option investment
第4章，探讨了外汇期权的计量问题，提出了外汇期权应在分类基础上采用不同计量属性计量的观点，并给出了外汇期权投资的会计处理程序。 |
