备考ACCA考试的过程中，学员通过不断的学习掌握财会知识，才能够成为一位合格的财会人。ACCA考试的内容较多，怎么备考却很关键。那么，Future期货在ACCA考试中呈现的优缺点是什么？

Future期货是ACCA考试的一个知识点，学员要重视ACCA课程学习的过程，重视ACCA考试的内容很关键。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考试的内容学员可以通过ACCA网课去掌握，在学习ACCA知识点的时候，要重视学习的过程与结果。ACCA课程学习可以选择ACCA智播课，帮助学员更好的理解考试的内容。

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ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。