套期关系
套期关系-
套期保值会计的基本逻辑是，通过使套期关系中两个反向的风险敞口的价值变化在时间上相互匹配而抵销，从而减少利润波动。
The basic logic of hedge accounting is to match , thus offset changes in the value of two opposite positions in a hedging relationship in time , thereby reducing profit volatility .
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该套期预期高度有效，且符合企业最初为该套期关系所确定的风险管理策略。
The hedging expectation is highly efficient and meets the risk management strategy , which is confirmed for the hedging relationship by enterprise at the very beginning .