ACCA考试是现在在校大学生报考较多的一个证书，学员通过学习能够掌握到更多的财会知识。ACCA学员掌握基本知识点的内容很关键，那么，ACCA考试hedging transaction risk包含哪些内容？
ACCA考试hedging transaction risk包含的知识点并不算是很多，但是学员需要耐心与细心的去学习才可以。在备考ACCA考试的时候，学员要重视知识点的掌握，了解重难点的内容。
1、minor technique
invoice in home currenty
leading and lagging
matching receipts and payment
matching assets and liabilities
netting
2、major technique
a)forward contract:
tailored
no payment until contract is settled
money market hedge:buy PV of foreign currency now
b)currency future:
buy or sell
no of contract=amount/contract size
lock the currency rate
hedge the both adverse and favourable rate movement
c)trade currency future:
right to buy or sell currency at an exercise price
protect against adverse movement
d)currency swap:
exchange of debt from one currency to anther
easy to arrange and flexible
obtain the requred currency without suffering exchange risk
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