Foreign currency risk management_2022年ACCA考試FM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-10-31 09:32:04

你真正是誰(shuí)并不重要，重要的是你的所做所為。acca課程有15門(mén)，同學(xué)們需通過(guò)13門(mén)才能獲得領(lǐng)取acca證書(shū)的資格。同學(xué)們需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)，爭(zhēng)取一次通過(guò)ACCA考試。今天為同學(xué)們整理了FM科目Foreign currency risk management(外匯風(fēng)險(xiǎn)管理)相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Foreign currency risk management(外匯風(fēng)險(xiǎn)管理)

【知識(shí)點(diǎn)】

Foreign currency risk management(外匯風(fēng)險(xiǎn)管理)是什么

Foreign currency risk can be managed, in order to reduce or eliminate the risk. Measures to reduce currency risk are known as 'hedging’.

Basic methods of hedging risk include matching receipts and payments, invoicing in own currency, and leading and lagging the times that cash is received and paid. Other common hedging methods are the use of forward exchange contracts and money market hedging.

Currency of invoice

Matching receipts and payments

Matching assets and liabilities

Leading and lagging

人生在于敢拼，每一個(gè)抉擇都會(huì)改變我們。以上就是為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，同學(xué)們要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)，爭(zhēng)取一次通過(guò)ACCA考試。

注：以上內(nèi)容來(lái)自FM精講班第34講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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