[经] derivative accounting convention
yǐn shēn chū lái de kuài jì guàn lì ㄧㄣˇ ㄕㄣ ㄔㄨ ㄌㄞˊ ㄉㄜ˙ ㄎㄨㄞˋ ㄐㄧˋ ㄍㄨㄢˋ ㄌㄧˋ