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1·The first part, derivative financial instruments and risk.

第一部分，衍生金融工具及风险。

2·Avoiding risk and speculation are functions of derivative financial instruments.

衍生金融工具具有避险和投机两大功能。

3·The so-called derivative financial instruments have made the risk spread all over the world.

所谓的金融衍生产品把美国次贷风险扩大到了世界各国。

4·This part presents the definitions, characteristics, classification and the risks about derivative financial instruments.

本部分对衍生金融工具的定义、特征、分类以及风险进行介绍。

5·This is the market volatility or expected market volatility, which brings enormous impact on derivative financial instruments.

这就是市场波动甚至市场预期波动，对衍生金融工具的巨大影响。

6·Virtually, all the disputed about the derivative financial instruments were the disputes about the basics of Conceptual Structure of financial Accounting.

实质上，所有关于衍生金融工具问题的争论，最终都落脚到对财务会计概念框架基本内容的争论上。

7·Reasonable and effective recognizing and measuring of derivative financial instruments are essential to the reliability and relevance of accounting information.

对衍生金融工具进行合理、有效地会计确认和计量对会计信息的可靠性和相关性意义深远。

8·In the enterprise USES derivative financial instruments in the process of the use of appropriate accounting supervision means risk management is an effective way.

在企业运用衍生金融工具的过程中，利用适当的会计监管手段进行风险管理无疑是一个有效的途径。

9·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。

10·With the world widely use of derivative financial instruments, its impact on the macro-financial operations and in the micro-finance becomes more and more important.

伴随衍生金融工具在世界范围内的普及使用，其对宏观金融运行的影响及在微观公司理财中的重要作用日益凸显。