Foreign currency derivative是什么_2022年ACCA考試FM知識點
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)計劃,，鞏固基礎(chǔ)知識點，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)知識點,，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Foreign currency derivative(外幣衍生品)
【知識點】
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，不會陶醉在沿途的某個腳印之中,。以上就是為大家整理的ACCA考試相關(guān)知識點了,，同學(xué)們要嚴(yán)格執(zhí)行學(xué)習(xí)計劃，鞏固基礎(chǔ)知識點,，爭取一次通過ACCA考試,。
注：以上內(nèi)容來自FM精講班第36講
(本文為東奧會計在線原創(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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