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Foreign currency risk _ACCA考試AFM知識(shí)點(diǎn)
Foreign currency risk ACCA考試AFM知識(shí)點(diǎn)來(lái)啦！2021年ACCA考試時(shí)間越來(lái)越近，小編為大家整理了Foreign currency risk _ACCA考試AFM知識(shí)點(diǎn)，希望能夠幫助到大家。
【科目】
ACCA-AFM
【知識(shí)點(diǎn)】
Foreign currency risk
If the company is receiving income in a foreign currency or has a long-term investment overseas, It can take out a long-term loan in the foreign currency and use the foreign currency receipts to repay the loan. Similarly, it can try to match its foreign assets （property, plant etc） by a long-term loan in the foreign currency.
However, if the asset ultimately generates home currency receipts, there will be a long-term currency risk.
In addition, foreign loans may carry a lower interest rate, but the foreign currency will ultimately strengthen due to interest rate parity, and therefore loan repayments will become more expensive.
以上就是小編為大家整理的Foreign currency risk _ACCA考試AFM知識(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計(jì)時(shí)，預(yù)祝大家順利通過ACCA考試。
注：以上內(nèi)容來(lái)自Claire老師沖刺串講班
本文為正保會(huì)計(jì)網(wǎng)校文章，轉(zhuǎn)載請(qǐng)注明
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