英语翻译本文从四个方面讨论了衍生金融工具对现行会计理论体系的冲击,介绍了国外在此问题上的进展,提出我国应借鉴国际经验,加

英语翻译
本文从四个方面讨论了衍生金融工具对现行会计理论体系的冲击,介绍了国外在此问题上的进展,提出我国应借鉴国际经验,加快立法,对其交易风险进行全面的反映和监督.随着资本市场的兴起和不断完善,衍生金融工具出现并得到飞速发展,对现行财务会计理论体系提出了挑战.目前,我国衍生金融工具交易还处于起步阶段,并且尚未制定专门的会计准则.鉴于我国的实际情况,在会计处理方面,笔者建议对衍生金融工具交易实行表内历史成本计量、表外披露公允价值及其他相关信息.

This paper discusses four aspects of the derivative financial instruments on the current accounting theory system,introduced the progress in foreign countries on this issue,proposed our country should draw lessons from international experience,to speed up the legislation,to reflect and supervise all of the transaction risk.with the rise of capital market and the continuous improvement,derivative financial instruments emerged and obtained the rapid development,put forward a challenge to the theory system of the current financial accounting.At present,China's financial derivatives trading is still at the starting stage,and has not set up special accounting standards.In view of the actual situation of our country,the accounting treatment,the author suggests that the financial derivatives trading the historical cost measurement,table sheet disclosure of fair value and other relevant informatio
再问： 高手啊，你能不能再帮我翻译段啊，我弄错了 目前，在国际金融市场上，比较普遍的衍生金融工具主要包括远期合约，金融期货。期权，互换，新生的衍生金融工具对传统财务的会计计量，会计确认，会计披露都具有一定的影响，该影响主要反映在衍生金融工具和旧的会计准则的矛盾迎接衍生金融工具挑战的对策，重塑会计准则，迎接会计信息，重构财务报表要素。会计确认标准的重新制定，采用多重计价基础，改造会计报表
再答： 额，好滴，等会啊 At present, in the international financial market, the derivative financial instruments generally include forward contracts, financial futures.Options, swaps, derivatives of new accounting on accounting measurement, traditional accounting confirmation, have a certain influence on the accounting disclosure, the impact is mainly reflected the countermeasures to meet the challenge of the derivative financial instruments challenges at the contradiction of derivative financial instruments accounting standards and the old accounting standards, remodeling, meet the accounting information, reconstruct the elements of financial statements.To develop accounting standards, using multiple valuation basis, improving accounting statements