ACCA課程學(xué)習(xí)是為了能夠更好的掌握財會知識的內(nèi)容，ACCA考試采用純英文的考試與學(xué)習(xí)，同時適應(yīng)國際會計準(zhǔn)則，這樣更多想應(yīng)聘外企的財會人有更好的機會。ACCA考試課程較多，學(xué)員需要一一學(xué)習(xí)并掌握才可以。那么，ACCA考試知識點Transaction Risk 要怎么學(xué)習(xí)？

ACCA考試有15門課程學(xué)習(xí)，學(xué)員需要通過13門課程的考試才能拿到ACCA證書。對于ACCA學(xué)員來說，要想更好的掌握財會的相關(guān)內(nèi)容，需要有好的學(xué)習(xí)計劃與自我理解的內(nèi)容才可以。

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Is the risk of an exchange rate changing between the transaction date and the subsequent settlement date i.e. it is the gain or loss arising on conversion.

This type of risk is primarily associated with imports and exports. If a company exports goods on credit then it has a figure for debtors in its accounts. The amount it will finally receive depends on the foreign exchange movement from the transaction date to the settlement date.

As transaction risk has a potential impact on the cash flows of a company, most companies choose to hedge against such exposure. Measuring and monitoring transaction risk is normally an important component of treasury management.

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