Interest rate risk management是什么_2023年ACCA考試FM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-06-12 09:22:56

如果要挖井，就要挖到水出為止。acca是“國(guó)際注冊(cè)會(huì)計(jì)師”證書(shū)，含金量比較高，但報(bào)考門檻低。每年都有大量考生報(bào)考。今天為同學(xué)們整理了FM科目Interest rate risk management(利率風(fēng)險(xiǎn)管理)相關(guān)知識(shí)點(diǎn)，準(zhǔn)備參加考試的同學(xué)們來(lái)看看吧。

【內(nèi)容導(dǎo)航】

Interest rate risk management-利率風(fēng)險(xiǎn)管理

【知識(shí)點(diǎn)】

Interest rate risk management-利率風(fēng)險(xiǎn)管理

Matching and smoothing are two methods of internal hedging used to manage interest rate risk.

u Matching is where liabilities and assets with a common interest rate are matched. That is to say, if income is from fixed rate mortgages, use fixed rate finance (using variable rate finance would be risky).

u Smoothing is where a company keeps a balance between its fixed rate and floating rate borrowing. A rise in interest rates will make the floating rate loan more expensive but this will be compensated for by the less expensive fixed rate loan.

生命對(duì)某些人來(lái)說(shuō)是美麗的，這些人的一生都為某個(gè)目標(biāo)而奮斗。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2023年9月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

注：以上內(nèi)容來(lái)自FM精講班第39講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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