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包含的知識點并不算是很多，但是學(xué)員需要耐心與細心的去學(xué)習(xí)才可以。在備考ACCA考試的時候，學(xué)員要重視知識點的掌握，了解重難點的內(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

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