Interest rate risk management是什么_2023年ACCA考試FM知識點
如果要挖井，就要挖到水出為止。acca是“國際注冊會計師”證書，含金量比較高，但報考門檻低。每年都有大量考生報考。今天為同學(xué)們整理了FM科目Interest rate risk management(利率風(fēng)險管理)相關(guān)知識點，準(zhǔn)備參加考試的同學(xué)們來看看吧。
【內(nèi)容導(dǎo)航】
Interest rate risk management-利率風(fēng)險管理
【知識點】
Interest rate risk management-利率風(fēng)險管理
Interest rate risk management-利率風(fēng)險管理
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.
生命對某些人來說是美麗的，這些人的一生都為某個目標(biāo)而奮斗。以上就是為大家整理的acca考試相關(guān)知識點，2023年9月acca考試在即，同學(xué)們要抓緊時間復(fù)習(xí)。
注：以上內(nèi)容來自FM精講班第39講
(本文為東奧會計在線原創(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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