备考ACCA考试是一个阶段性的过程，学员要重视每个阶段课程的学习，只有充分的了解并掌握了ACCA考试的内容，才能够在考试中有好的表现。那么，Forward 远期合同在ACCA考试中表现出来的优势与劣势是什么？
Forward 远期合同是ACCA考试的一个考点，在学习该知识点的时候，学员要重视没一个课程内容，帮助自身更好的去了解考试的内容。
戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”
A contract with a bank covering a specific amount of foreign currency for delivery on a specific date at an exchange rate agreed now.
Advantage：
1) The contact can be tailored to the user’s exact requirements with quantity to be delivered, date and price all flexible.
2) The trader will know in advance how much money well be received or paid.
3) Payment is not required until the contract is settled.
Disadvantage：
1) The user may not be able to negotiate good terms, the price may depend upon the size of the deal and how the user is rated.
2) Users have to bear the spread of the contract between buying and selling price.
3) Deals can only be reserved going back to the original party and offsetting the original trade.
备考ACCA考试为的就是去掌握到更多的财会知识，从而能够在工作中有好的表现。ACCA知识点的学习，充实了ACCA学员一些财会知识的空隙，也帮助ACCA学员更好的掌握到了更多的内容。
如果你在ACCA课程学习方面遇见不同的困难，不妨与融跃老师在线联系或者添加老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。
