Interest rate risk(利率風(fēng)險(xiǎn))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2023-06-05 13:23:23

成功不是將來(lái)才有的，而是從決定去做的那一刻起，持續(xù)累積而成。acca考試科目多，難度大。在備考期間，同學(xué)們需嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)，爭(zhēng)取早日拿到acca證書(shū)。今天為同學(xué)們整理了FM科目Interest rate risk(利率風(fēng)險(xiǎn))相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Interest rate risk-利率風(fēng)險(xiǎn)

【知識(shí)點(diǎn)】

Interest rate risk-利率風(fēng)險(xiǎn)

? Interest rate risk relates to the sensitivity of profit and cash flows to changes in interest rates.

? Interest rate risk is faced by companies with floating and fixed rate debt. It can arise from gap exposure and basis risk.

? Interest rate risk is the risk of a change in interest rates, and the effect that this will have on profits and cash flows. This type of risk is greatest for organisations with large amounts of assets that yield interest or liabilities on which interest is payable. Banks and investment institutions are therefore heavily exposed to interest rate risk, but so too are companies with large borrowings.

理想是人生的堅(jiān)實(shí)支柱，如果失去了生活的理想，人生將會(huì)失去意義。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2023年6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38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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