ACCA是一门学科较多的证书考试，ACCA学员要想尽早的拿到ACCA证书，就应该重视ACCA知识的学习才可以。ACCA考试要掌握的内容有很多， ACCA考试FRA (Forward rate agreement) 远期利率合同包含哪些内容？
ACCA考试FRA (Forward rate agreement) 远期利率合同是学员要掌握的知识点，在备考的时候，学员要对知识点有自己的学习与理解。ACCA考试知识点的运用是很关键的，下面是给大家总结的知识点的内容：
A fdrward rate agreement is an agreement, typically between a company and a bank, about the interest rate on future borrowing or bank deposits.
Advantage:
1) An FRA would protect the borrower from adverse interest rate movements above the rate negotiated.
2) FRAs are flexible; they can in theory be arranged for any amounts and any duration, although they are normally fbr amounts of over $ 1 million.
3) FRAs may well be free and will in any case cost little.
Disadvantage:
1) The rate the bank will set fbr the forward rate agreement will reflect expectations of future interest rate movements. If interest rates are expected to rise, the bank may set a higher rate than the rate currently available.
2) The borrower will not be able to take advantage if interest rates fall unexpectedly.
3) The FRA will terminate on a fixed date.
4) FRAs are binding agreements so are less easy to sell to other parties.
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