The Derivative Financial Instrument accounting has already become the important branch of the modern accountant studied.

衍生金融工具会计已经成为现代会计的重要分支。

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Therefore, under traditional accounting system, derivative financial instruments can only be treated off balance sheet and can not be presented on the balance sheet.

因此，传统会计体系下，衍生金融工具无法在资产负债表内得到确认，而只能成为游离于资产负债表外的巨大风险项目。

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The birth of derivative financial instruments (DFIs) has caused four problems in the field of accounting: (1) the impact on the traditional accounting elements theory.

衍生金融工具的出现，对会计界可谓是形成了四大难题：(1)对传统的会计要素理论形成了冲击。

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