Foreign currency risk _ACCA考试AFM知识点

来源: 正保会计网校编辑：00LilGhost 2021/04/01 20:57:13　字体：大小

Foreign currency risk ACCA考试AFM知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了Foreign currency risk _ACCA考试AFM知识点，希望能够帮助到大家。

Current cost _ACCA考试AA知识点

【科目】

ACCA-AFM

【知识点】

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.

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注：以上内容来自Claire老师冲刺串讲班

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