備考ACCA考試的過程中，學(xué)員通過不斷的學(xué)習(xí)掌握財(cái)會(huì)知識(shí)，才能夠成為一位合格的財(cái)會(huì)人。ACCA考試的內(nèi)容較多，怎么備考卻很關(guān)鍵。那么，F(xiàn)uture期貨在ACCA考試中呈現(xiàn)的優(yōu)缺點(diǎn)是什么？

Future期貨是ACCA考試的一個(gè)知識(shí)點(diǎn)，學(xué)員要重視ACCA課程學(xué)習(xí)的過程，重視ACCA考試的內(nèi)容很關(guān)鍵。Currency futures are contracts that fix the exchange rate for a set amount of currency over a specified period of time.

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Advantage ：

1) Transaction costs should be lower than for forward contracts.

2) The exact date of receipt or payment of the currency does not have to be known, because the futures contract does not have to be closed out until the actual cash receipt or payment is made. In other words, the futures hedge gives the equivalent of an 'option forward' contract, limited only by the expiry date of the contract.

3) Because future contracts are traded on exchange regulated markets, counterparty risk should be reduced and buying and selling contracts should be easy.

Disadvantage：

1) The contracts cannot be tailored to the user's exact requirements.

2) Hedge inefficiencies are caused by having to deal in a whole number of contracts and by basis risk.

ACCA考試的內(nèi)容學(xué)員可以通過ACCA網(wǎng)課去掌握，在學(xué)習(xí)ACCA知識(shí)點(diǎn)的時(shí)候，要重視學(xué)習(xí)的過程與結(jié)果。ACCA課程學(xué)習(xí)可以選擇ACCA智播課，幫助學(xué)員更好的理解考試的內(nèi)容。

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ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。