衍生金融工具的迅猛发展，对传统的财务会计理论与实务形成了巨大的冲击。

The rapid development of the derivatives has made a huge impact on the traditional financial accounting theory and practice.

youdao

知识经济的出现并迅速发展壮大，对现行会计理论带来了广泛而深远的影响。

The emergence and rapid development of intellectual economy has made a wide influence on the current accounting theory.

youdao