怎么去理解ACCA考試Interest rate futures contracts的內(nèi)容？

大家都知道，ACCA是國外的證書考試，學(xué)員通過課程的學(xué)習(xí)掌握到適應(yīng)國際會計準(zhǔn)則的證書。ACCA考試純英文的學(xué)習(xí)，學(xué)員要掌握的知識點很多，那么，怎么去理解ACCA考試Interest rate futures contracts的內(nèi)容？

ACCA是純英文的學(xué)習(xí)與考試，學(xué)員在學(xué)習(xí)的時候應(yīng)該重視知識點的學(xué)習(xí)。ACCA考試Interest rate futures contracts的內(nèi)容要掌握的知識點很多，融躍小編給大家總結(jié)了一下內(nèi)容：

Interest rate futures can be used to hedge against interest rate changes between the current date and the date at which the interest rate on the lending or borrowing is set.

Borrowers sell futures to hedge against interest rate rises. Lenders buy futures to hedge against interest rate falls.

Advantage:

1) Costs of interest rate futures are reasonably low.

2) A company can hedge relatively large exposures of cash with a relatively small initial employment of cash.

Disadvantage:

1) Inflexibility of terms traded interest rate futures are fbr fixed periods and cover begins in March, June, September or December. Contracts are for fixed, large, amounts, so may not entirely match the amount being hedged.

2) The company may be liable to the risk that the price of the futures contract may not move in the expected direction.

3) The company will have to settle daily profits or losses on the contract.

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