備考ACCA考試的過程中，學員通過不斷的學習掌握財會知識，才能夠成為一位合格的財會人。ACCA考試的內(nèi)容較多，怎么備考卻很關鍵。那么，F(xiàn)uture期貨在ACCA考試中呈現(xiàn)的優(yōu)缺點是什么？
Future期貨是ACCA考試的一個知識點，學員要重視ACCA課程學習的過程，重視ACCA考試的內(nèi)容很關鍵。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考試的內(nèi)容學員可以通過ACCA網(wǎng)課去掌握，在學習ACCA知識點的時候，要重視學習的過程與結(jié)果。ACCA課程學習可以選擇ACCA智播課，幫助學員更好的理解考試的內(nèi)容。
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ACCA知識點的學習是幫助學員更好掌握ACCA的基本知識點，如果學員還有更多想要學習的內(nèi)容，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。
