沒有特別幸運(yùn)，那么請先特別努力，別因為懶惰而失敗，還矯情地將原因歸于自己倒霉。想要獲得成功，先勤奮起來吧！小編已經(jīng)整理了關(guān)于ACCA考試FM科目相關(guān)知識點(diǎn)，趕緊記下來！

【內(nèi)容導(dǎo)航】

Exchange rates 匯率

【知識點(diǎn)】

Exchange rates 匯率

Exchange rates 匯率

An exchange rate is the rate at which one country's currency can be traded in exchange for another country's currency.

The spot rate is the exchange rate currently offered on a particular currency for immediate delivery.

A forward rate is an exchange rate set now for currencies to be exchanged at a future date.

· Foreign exchange demand

If an importer has to pay a foreign supplier in a foreign currency, they might ask their bank to sell them the required amount of the currency, so that they can make the payment. For example, suppose that a UK bank's customer, a trading company, has imported goods for which it must now pay US$10,000.

(a)The company will ask the bank to sell it US$10,000. If the company is buying currency, the bank is selling it.

(b)When the bank agrees to sell US$10,000 to the company, it will tell the company what the spot rate of exchange will be for the transaction. If the bank's selling rate (known as the 'offer', or 'ask' price) is, say, $1.5135 per ￡1 for the currency, the bank will charge the company: $10,000/$1.5135 per ￡1 = ￡6,607.20

Similarly, if an exporter is paid, say, $10,000 by a foreign customer in the US, they may wish to exchange the dollars to obtain sterling. They will therefore ask the bank to buy the dollars from them. Since the exporter is selling currency to the bank, the bank is buying the currency.

If the bank quotes a buying rate (known as the bid price) of, say, $1.5195 per ￡1, for the currency the bank will pay the exporter: $10,000/$1.5195 per ￡1 = ￡6,581.11

A bank expects to make a profit from selling and buying currency, and it does so by offering a rate for selling a currency which is different from the rate for buying the currency.

· Company’s position

Remember that a company will always be offered the worst rate.

UK exporter→Buy ￡ at a high price

UK importer→Sell ￡ at a low price

· The bank and the spread

A bank would not offer the same rate to both exporters and importers; instead, it will charge them different rates and make a profit on the spread. Spreads can be shown in different ways: you do not have to remember these different methods, just make sure you can interpret them.

Spot rate: 1.5132 ? 1.5138 $/?

Spot rate: $/? 1.5135 +/? 0.0003

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注：以上內(nèi)容來自Echo老師基礎(chǔ)班第34講

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