相信ACCA學(xué)員們都已經(jīng)進入到2014年12月ACCA考試緊張的備考復(fù)習(xí)中了，為了讓大家高效復(fù)習(xí)，高頓網(wǎng)校小編為大家整理了ACCA考試各科目知識點，供學(xué)員們參考。
 
　　Forward rate agreements
　　An agreement by a bank to enter into a notional loan or accept a notional deposit from a customer for a specified period of time.The contract is settled based on the difference between the interest rate agreed when the contract is signed and the rate prevailing when the notional loan/deposit is deemed to start.
　　FRAs allow companies to fix,in advance, either a future borrowing rate or a future deposit rate,based on a notional principal amount,over a given period.The settlement is based on the difference on settlement date between:
　　the rate fixed in the contract;
　　the reference interest rate（e.g.LIBOR）.
　　FRAs are therefore cash-settled rather than requiring physical delivery.
　　Buying an FRA–represents taking a notional loan from the bank at a fixed borrowing rate.Hence a company would buy an FRA to hedge against rising interest rates.
　　Selling an FRA–represents making a notional deposit at the bank at a fixed rate.A company would sell an FRA to hedge against falling rates.
 
　　高頓網(wǎng)校小編寄語：不經(jīng)三思不求教，不動筆墨不讀書。

 　　ACCA官方微信　　　　
　　掃一掃微信，*9時間獲取2014年ACCA考試報名時間和考試時間提醒
　　
　　高頓網(wǎng)校特別提醒：已經(jīng)報名2014年ACCA考試的考生可按照復(fù)習(xí)計劃有效進行！另外，高頓網(wǎng)校2014年ACCA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對性地講解、訓(xùn)練、答疑、模考，對學(xué)習(xí)過程進行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
　　
　　報考指南：2014年ACCA考試備考指南
　　免費題庫：2014年ACCA考試免費題庫
　　考前沖刺：ACCA備考秘籍
　　高清網(wǎng)課：ACCA考試網(wǎng)絡(luò)課程