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AFM知識(shí)點(diǎn)匯總—Payback、Forward 遠(yuǎn)期合同

來(lái)源: 正保會(huì)計(jì)網(wǎng)校 編輯：梨 2022/07/08 16:42:02　字體：大 小

Payback

Although the discounted version of payback reflects the cost of finance in the results, there is still the problem that is ignores any cash flows that occur after the payback periods has been reached. This may result in vital information being missed, such as very few of cash follows beyond the payback point.


Forward 遠(yuǎn)期合同

A contact with a bank covering a specific amount of foreign currency for delivery on a special date at an exchange rate agreed now.

Advantage：

1）The contact can be tailed 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 received or paid. 3)Payable is not required until the contract is settled.


Disadvantage

1) The user may not able to negotiate good terms, the price may depend upon the size of deal and how the user is rated.

2) Users have to bear the spread of contract between buying and selling price.

3)Deals can only be reserved going back the original party and offsetting the original trade.

以上內(nèi)容僅供大家學(xué)習(xí)參考，鳥(niǎo)欲高飛先振翅，人求上進(jìn)先讀書(shū)，祝每位同學(xué)都能在接下來(lái)的考試中取得好成績(jī)！正保會(huì)計(jì)網(wǎng)校在特許注冊(cè)會(huì)計(jì)師ACCA培訓(xùn)方面積累了豐富的經(jīng)驗(yàn)，可以幫助考生抓住重點(diǎn)，節(jié)約備考時(shí)間，少走彎路。網(wǎng)校為大家準(zhǔn)備了特許注冊(cè)會(huì)計(jì)師ACCA課程。點(diǎn)擊了解特許注冊(cè)會(huì)計(jì)師ACCA招生方案>>

AFM知識(shí)點(diǎn)匯總

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