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Forward Contracts_ACCA考試FM知識點
Forward Contracts_ACCA考試FM知識點來啦！2021年ACCA考試時間越來越近，小編為大家整理了Forward Contracts_ACCA考試FM知識點，希望能夠幫助到大家。
【科目】
ACCA-FM
【知識點】
Forward Contracts
Forward Contracts
A forward contract fixes in advance the rate at which a specified quantity of currency will be bought and sold.
A forward exchange contract is defined as:
a.An immediately firm and binding contract, eg between a bank and its customer
b.For the purchase or sale of a specified quantity of a stated foreign currency
c.At a rate of exchange fixed at the time the contract is made
d.For performance （delivery of the currency and payment for it） at a future time which is agreed when making the contract. （This future time will be either a specified date, or any time between two specified dates.）
以上就是小編為大家整理的Forward Contracts_ACCA考試FM知識點了，希望大家能夠認真學(xué)習(xí)，倒計時，預(yù)祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Tracy老師基礎(chǔ)班班
本文為正保會計網(wǎng)校在線原創(chuàng)文章，轉(zhuǎn)載請注明
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