很多财会人士及金融人士报名参加ACCA考试，通过学习提升自己的知识储备，为自己在今后职场上的发展做好准备。ACCA考试要掌握的知识点有很多，学员应该认真的学习才是关键。那么，ACCA考试中Translation Risk 怎么去学习？
ACCA考试中Translation Risk要掌握的内容还不少，学员要重视知识的学习，下面是给大家总结的该知识点的内容： 戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”
This is the risk that the organisation will make exchange losses when the accounting results of its foreign branches or subsidiaries are translated into the home currency. Translation losses can result, for example, from restating the book value of a foreign subsidiary's assets at the exchange rate on the statement of financial position date.
Note that this is purely a paper-based exercise - it is the translation not the conversion of real money from one currency to another.
Unless managers believe that the company‘s share price will fall as a result of showing a translation exposure loss in the company’s accounts, translation exposure will not normally be hedged. The company‘s share price, in an efficient market, should only react to exposure that is likely to have an impact on cash flows.
ACCA考试的课程难易程度是逐渐增加的，学员在学习的时候，会发现很多课程之间存在一定的联系，因此全面基础课程的学习对学员来说是很关键的。ACCA课程帮助更多的学员实现自身价值的增长，同时帮助学员更好的去适应财会的工作岗位内容与职责。
ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。