怎么去理解ACCA考试Interest rate futures contracts的内容？

大家都知道，ACCA是国外的证书考试，学员通过课程的学习掌握到适应国际会计准则的证书。ACCA考试纯英文的学习，学员要掌握的知识点很多，那么，怎么去理解ACCA考试Interest rate futures contracts的内容？

ACCA是纯英文的学习与考试，学员在学习的时候应该重视知识点的学习。ACCA考试Interest rate futures contracts的内容要掌握的知识点很多，融跃小编给大家总结了一下内容：

Interest rate futures can be used to hedge against interest rate changes between the current date and the date at which the interest rate on the lending or borrowing is set.

Borrowers sell futures to hedge against interest rate rises. Lenders buy futures to hedge against interest rate falls.

Advantage:

1) Costs of interest rate futures are reasonably low.

2) A company can hedge relatively large exposures of cash with a relatively small initial employment of cash.

Disadvantage:

1) Inflexibility of terms traded interest rate futures are fbr fixed periods and cover begins in March, June, September or December. Contracts are for fixed, large, amounts, so may not entirely match the amount being hedged.

2) The company may be liable to the risk that the price of the futures contract may not move in the expected direction.

3) The company will have to settle daily profits or losses on the contract.

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