ACCA课程学习是为了能够更好的掌握财会知识的内容，ACCA考试采用纯英文的考试与学习，同时适应国际会计准则，这样更多想应聘外企的财会人有更好的机会。ACCA考试课程较多，学员需要一一学习并掌握才可以。那么，ACCA考试知识点Transaction Risk 要怎么学习？
ACCA考试有15门课程学习，学员需要通过13门课程的考试才能拿到ACCA证书。对于ACCA学员来说，要想更好的掌握财会的相关内容，需要有好的学习计划与自我理解的内容才可以。
戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”
Is the risk of an exchange rate changing between the transaction date and the subsequent settlement date i.e. it is the gain or loss arising on conversion.
This type of risk is primarily associated with imports and exports. If a company exports goods on credit then it has a figure for debtors in its accounts. The amount it will finally receive depends on the foreign exchange movement from the transaction date to the settlement date.
As transaction risk has a potential impact on the cash flows of a company, most companies choose to hedge against such exposure. Measuring and monitoring transaction risk is normally an important component of treasury management.
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。
