Foreign currency derivative是什么_2023年ACCA考試FM知識點
眼淚終究流不成海洋,，人總要不斷成長,。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)計劃,，鞏固基礎(chǔ)知識點，爭取早日拿到acca證書,。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,，一起來看看吧。
【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
Foreign currency derivative-外幣衍生品
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 |
失敗的歷程也是成功的歷程,。以上就是為大家整理的acca考試相關(guān)知識點,，2023年6月acca考試在即，同學(xué)們要抓緊時間復(fù)習(xí),。
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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