Interest rate risk management是什么_2023年ACCA考试FM知识点
如果要挖井，就要挖到水出为止。acca是“国际注册会计师”证书，含金量比较高，但报考门槛低。每年都有大量考生报考。今天为同学们整理了FM科目Interest rate risk management(利率风险管理)相关知识点，准备参加考试的同学们来看看吧。
【内容导航】
Interest rate risk management-利率风险管理
【知识点】
Interest rate risk management-利率风险管理
Interest rate risk management-利率风险管理
Matching and smoothing are two methods of internal hedging used to manage interest rate risk.
u Matching is where liabilities and assets with a common interest rate are matched. That is to say, if income is from fixed rate mortgages, use fixed rate finance (using variable rate finance would be risky).
u Smoothing is where a company keeps a balance between its fixed rate and floating rate borrowing. A rise in interest rates will make the floating rate loan more expensive but this will be compensated for by the less expensive fixed rate loan.
生命对某些人来说是美丽的，这些人的一生都为某个目标而奋斗。以上就是为大家整理的acca考试相关知识点，2023年9月acca考试在即，同学们要抓紧时间复习。
注：以上内容来自FM精讲班第39讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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