Asian markets have been flooded with liquidity in the past 24 months , thanks to a combination of domestic investors , hedge funds , bank proprietary trading desks and emerging market funds 亚洲股市在过去的24个月大量注入资金，这归功于国家大型企业集团投资者，套购保值基金，银行交易以及新兴的市场基金。
3.
Article 20 business units must conduct their business within the approved scope , and shall not alter the scope of business without authorization , embezzle gold and silver or use them for any other purpose , or illegally purchase them in the course of their operations 第二十条经营单位必须按照批准的金银业务范围从事经营，不得擅自改变经营范围，不得在经营中克扣、挪用和套购金银。
4.
Through acquiring the latest international research achievements and our country " s realistic economic situation , our country " s accounting model of irfs could be : to be recognized within the balance sheet ; fair value as the measurement attribute ; to be dealt according to the purpose for which the irfs have been held ; to be reported mainly in the statement and then in the footnotes 通过吸收国际上对投机交易(包括纯粹投机、套利和套购三个交易方式)和套期保值交易的最新研究成果，并结合我国特定的经济环境，提出我国利率期货投资企业会计的初步设想：在资产负债表中列示、以公允价值作为计量属性、按交易目的在会计上分别确认和以表内列报为主、报表附注为辅的报告方式。
5.
For such acts as dealing in gold and silver without authorization , altering the scope of business without authorization , illegally purchasing or using gold and silver for other purpose , or embezzling gold and silver , in violation of articles 19 , 20 , 21 , 22 and 23 of these regulations , the administrative department for industry and commerce shall impose fines or confiscate the goods （四）违反本条例第十九、二十、二十一、二十二、二十三条规定，未经批准私自经营的，或者擅自改变经营范围的，或者套购、挪用、克扣金银的，由工商行政管理机关处以罚款或者没收。
6.
Combined with the financial futures theory , accounting of corporation engaged in irfs is further discussed . and four kinds of irfs transaction including speculation , spread , arbitrage and hedge are studied in detail . accounting of arbitrage and accounting of spread , which are often ignored by most research on the derivative financial instruments ( dfis ) accounting , are also studied 对利率期货投资企业会计，在现有衍生金融工具会计的研究中，大多对套利交易、套购交易会计问题采取存而不论的态度，本文按照交易方式将利率期货交易进一步分为利率期货纯粹投机交易、套利交易、套购交易和套期保值交易四部分进行了尝试性的讨论。
7.
In relation to violations of articles 19 , 20 , 21 , 22 and 23 of these regulations , involving unauthorised business operations , unauthorised changes to the scope of operations , the embezzlement , misappropriation or illegal purchasing of gold and silver , the state administration for industry and commerce may impose a fine or confiscate the gold and silver 四)违反本条例第十九、二十、二十一、二十二、二十三条规定，未经批准私自经营的，或者擅自改变经营范围的，或者套购、挪用、克扣金银的，由工商行政管理机关处以罚款或者没收。
