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Transaction Risk _ACCA考试FM知识点
Transaction Risk _ACCA考试FM知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了Transaction Risk _ACCA考试FM知识点，希望能够帮助到大家。
【科目】
ACCA-FM
【知识点】
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.
以上就是小编为大家整理的Transaction Risk _ACCA考试FM知识点了，希望大家能够认真学习，倒计时，预祝到家顺利通过ACCA考试。
注：以上内容来自Tracy老师基础班班
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