常見例句雙語例句Last, the dissertation proposes four developmental directions of derivative financial instruments accounting and even financial instruments accounting.最后，提出今后衍生金融工具會計乃至金融工具會計的四個發(fā)展趨勢。Thus, it's necessary to perfect the basic theory of derivative financial instruments accounting and system, improve the present accounting system and strengthen information disclosure.為此，有必要完善衍生金融工具會計的基本理論和制度建設(shè)，改進現(xiàn)行的會計核算體制，增強信息披露的力度。After that, the paper pointed out the main contents we should disclose in the notes, and also proposed the specific principles of derivative financial instruments accounting disclosure.本文創(chuàng)新之處在于：站在會計研究的角度給出了衍生金融工具的會計學(xué)定義； 返回 derivative financial instruments accounting