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ACCA《高級財(cái)務(wù)管理》知識點(diǎn):遠(yuǎn)期利率協(xié)議

來源: 正保會計(jì)網(wǎng)校 編輯: 2014/08/04 17:21:40 字體:

2014年12月ACCA考試備考已經(jīng)開始,為了幫助參加2014年12月ACCA考試的學(xué)員鞏固知識,提高備考效果,正保會計(jì)網(wǎng)校為大家整理了ACCA考試各科目知識點(diǎn),希望對廣大考生有所幫助!

Forward rate agreements

An agreement by a bank to enter into a notional loan or accept a notional deposit from a customer for a specified period of time.The contract is settled based on the difference between the interest rate agreed when the contract is signed and the rate prevailing when the notional loan/deposit is deemed to start.

FRAs allow companies to fix,in advance, either a future borrowing rate or a future deposit rate,based on a notional principal amount,over a given period.The settlement is based on the difference on settlement date between:

the rate fixed in the contract;

the reference interest rate(e.g.LIBOR).

FRAs are therefore cash-settled rather than requiring physical delivery.

Buying an FRA–represents taking a notional loan from the bank at a fixed borrowing rate.Hence a company would buy an FRA to hedge against rising interest rates.

Selling an FRA–represents making a notional deposit at the bank at a fixed rate.A company would sell an FRA to hedge against falling rates.

  ACCA網(wǎng)絡(luò)輔導(dǎo)正在熱招

  正保會計(jì)網(wǎng)校2014年12月ACCA考試輔導(dǎo)課程火熱招生!經(jīng)典班次+原版教材+老師互動(dòng)直播+移動(dòng)高清課堂(支持iPhone/iPad/安卓系列智能手機(jī)看課),科學(xué)系統(tǒng)的教學(xué)體系、獨(dú)特的雙語教學(xué)模式、靈活多樣的學(xué)習(xí)方式、人性化的輔導(dǎo)周期,一站式(注冊,報(bào)考)服務(wù),均可讓每位學(xué)員用至少的時(shí)間達(dá)到至好的學(xué)習(xí)效果,為12月的考試打下堅(jiān)實(shí)基礎(chǔ)!

  2014年12月考試課程現(xiàn)已經(jīng)開通,隨報(bào)隨學(xué)?。?a href="http://yinshua168.com.cn/project/acca/2014acca.shtml" target="_blank">招生方案詳情>>

我要糾錯(cuò)】 責(zé)任編輯:小敏

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