备考ACCA考试绝不是 一件轻松的事情，学员要了解ACCA考试的内容是什么，就需要阅读ACCA考试大纲。ACCA考试大纲、考官文章及模拟考试等对学员都很重要。怎么学习ACCA考试知识点Currency SWAP的内容？
ACCA考试知识点Currency SWAP是学员在备考中需要掌握的一个知识点，在学习的时候学员了解知识点的含义，还需要知道哪些是需要重点去掌握的内容。
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A swap is a formal agreement whereby two organizations contractually agree to exchange payments on different terms, eg in different currencies.
Currency swaps effectively involve the exchange of debt from one currency to another.
It provide hedge against exchange rate movement for longer period than forward market, and can be means of obtaining finance form new countries.
In practice, most currency swaps are conducted between banks and their customers.
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