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。
【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.
以上就是小编为大家整理的Foreign currency risk _ACCA考试AFM知识点了,希望大家能够认真学习,倒计时,预祝大家顺利通过ACCA考试。
注:以上内容来自Claire老师冲刺串讲班
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