rollforward procedures 审计方面的翻译

rollforward procedures 审计方面的翻译
rollforward procedures 审计方面的翻译

rollforward procedures 审计方面的翻译
是不是可以理解为“进一步的审计程序”,一般出现在实质性程序这一部分

rollforward应该是专业术语吧，rollfoward程序或者步骤

是一个程序

Definition:Close out one option position and open another one of the same class but a later expiration date.
In financial terms, “roll forward” has two different meanings, one referring to account...

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Definition:Close out one option position and open another one of the same class but a later expiration date.
In financial terms, “roll forward” has two different meanings, one referring to accounting practices, and another to options contracts. In accounting, a roll forward is when people use prior data on assets and liabilities to establish a baseline for a new accounting period. For options traders, roll forwards involve closing an options contract and opening a new contract with the same strike price, but a later expiration date. The term intended is usually clear from the context.
Accountants can use the roll forward to track data through multiple accounting cycles. There are several approaches to carrying over data from a previous accounting period, including just transferring the latest balances or setting an arbitrary date for the data transfer. Accountants must be consistent about the method they use to make sure their records are accurate. They must also provide information on request about how they are handling accounting data and need to adhere to industry standards and practices in all their activities.
Options traders use the roll forward to retain a strike price and move it to a different date. There can be a number of reasons for doing this ranging from wanting to extend a contract with favorable terms to needing to adapt to a change in the market. It may also be referred to as a roll over in some cases, referring to the fact that the trader is bundling the deal and moving it to a different time frame.

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向前推进的步骤