ACCA考试hedging transaction risk包含哪些内容？

ACCA考试是现在在校大学生报考较多的一个证书，学员通过学习能够掌握到更多的财会知识。ACCA学员掌握基本知识点的内容很关键，那么，ACCA考试hedging transaction risk包含哪些内容？

ACCA考试hedging transaction risk包含的知识点并不算是很多，但是学员需要耐心与细心的去学习才可以。在备考ACCA考试的时候，学员要重视知识点的掌握，了解重难点的内容。

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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