Foreign currency derivative是什么_2022年ACCA考試FM知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-11-03 09:21:09

海浪為劈風(fēng)斬浪的航船餞行，為隨波逐流的輕舟送葬。acca課程有15門，同學(xué)們需通過13門才能獲得領(lǐng)取acca證書的資格。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)，爭取一次通過ACCA考試。今天為同學(xué)們整理了FM科目Foreign currency derivative(外幣衍生品)相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Foreign currency derivative(外幣衍生品)

【知識(shí)點(diǎn)】

Foreign currency derivative(外幣衍生品)是什么

Foreign currency derivatives can be used to hedge foreign currency risk. Forward exchange contracts, futures contracts, options and swaps are types of derivative.

The following table summarises the differences between currency futures and forward contracts.

Currency futures	Forward contracts
Standard contracts	Bespoke contracts
Traded on the open market (futures exchange)	Traded over the counter
Flexible close out dates	Fixed date of settlement
Underlying transactions take place at the spot rate; the difference between the spot rate and futures rate is settled between two parties	Underlying transactions take place at the forward rate

志在峰巔的攀登者，不會(huì)陶醉在沿途的某個(gè)腳印之中。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)，爭取一次通過ACCA考試。

注：以上內(nèi)容來自FM精講班第36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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