Foreign currency risk management_2022年ACCA考試FM知識點
你真正是誰并不重要,重要的是你的所做所為。acca課程有15門,同學們需通過13門才能獲得領取acca證書的資格。同學們需要嚴格執(zhí)行學習計劃,鞏固基礎知識點,爭取一次通過ACCA考試。今天為同學們整理了FM科目Foreign currency risk management(外匯風險管理)相關知識點,具體內容如下。
【內容導航】
Foreign currency risk management(外匯風險管理)
【知識點】
Foreign currency risk management(外匯風險管理)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,每一個抉擇都會改變我們。以上就是為大家整理的ACCA考試相關知識點了,同學們要嚴格執(zhí)行學習計劃,鞏固基礎知識點,爭取一次通過ACCA考試。
注:以上內容來自FM精講班第34講
(本文為東奧會計在線原創(chuàng)文章,僅供考生學習使用,禁止任何形式的轉載)