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Transaction Risk _ACCA考試FM知識點
Transaction Risk _ACCA考試FM知識點來啦！2021年ACCA考試時間越來越近，小編為大家整理了Transaction Risk _ACCA考試FM知識點，希望能夠幫助到大家。
【科目】
ACCA-FM
【知識點】
Transaction Risk
Transaction Risk
Is the risk of an exchange rate changing between the transaction date and the subsequent settlement date i.e. it is the gain or loss arising on conversion.
This type of risk is primarily associated with imports and exports. If a company exports goods on credit then it has a figure for debtors in its accounts. The amount it will finally receive depends on the foreign exchange movement from the transaction date to the settlement date.
As transaction risk has a potential impact on the cash flows of a company, most companies choose to hedge against such exposure. Measuring and monitoring transaction risk is normally an important component of treasury management.
以上就是小編為大家整理的Transaction Risk _ACCA考試FM知識點了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計時，預(yù)祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Tracy老師基礎(chǔ)班班
本文為正保會計網(wǎng)校在線原創(chuàng)文章，轉(zhuǎn)載請注明
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