ACCA考試是現(xiàn)在在校大學生報考較多的一個證書，學員通過學習能夠掌握到更多的財會知識。ACCA學員掌握基本知識點的內容很關鍵，那么，ACCA考試hedging transaction risk包含哪些內容？
ACCA考試hedging transaction risk包含的知識點并不算是很多，但是學員需要耐心與細心的去學習才可以。在備考ACCA考試的時候，學員要重視知識點的掌握，了解重難點的內容。
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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