ACCA考試是現(xiàn)在在校大學(xué)生報考較多的一個證書，學(xué)員通過學(xué)習(xí)能夠掌握到更多的財會知識。ACCA學(xué)員掌握基本知識點(diǎn)的內(nèi)容很關(guān)鍵，那么，ACCA考試hedging transaction risk包含哪些內(nèi)容？
ACCA考試hedging transaction risk包含的知識點(diǎn)并不算是很多，但是學(xué)員需要耐心與細(xì)心的去學(xué)習(xí)才可以。在備考ACCA考試的時候，學(xué)員要重視知識點(diǎn)的掌握，了解重難點(diǎn)的內(nèi)容。
1、minor technique
invoice in home currenty
leading and lagging
matching receipts and payment
matching assets and liabilities
netting
2、major technique
a)forward contract:
tailored
no payment until contract is settled
money market hedge:buy PV of foreign currency now
b)currency future:
buy or sell
no of contract=amount/contract size
lock the currency rate
hedge the both adverse and favourable rate movement
c)trade currency future:
right to buy or sell currency at an exercise price
protect against adverse movement
d)currency swap:
exchange of debt from one currency to anther
easy to arrange and flexible
obtain the requred currency without suffering exchange risk
想要了解更多有關(guān)ACCA考試相關(guān)知識點(diǎn)的內(nèi)容，添加融躍教育老師微信（rongyuejiaoyu），還有更多ACCA考試資料可以領(lǐng)??！
