外匯風(fēng)險(xiǎn)管理是什么_2023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2023-05-17 09:15:44

世界上只有想不通的人，沒(méi)有走不通的路。acca考試科目多，難度大。在備考期間，同學(xué)們需嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)，爭(zhēng)取早日拿到acca證書(shū)。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

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

目標(biāo)和信念給人以持久的動(dòng)力，它是人的精神支柱。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2023年6月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

注：以上內(nèi)容來(lái)自Echo老師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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