了解ACCA课程的学习重点及教学大纲能够帮助学员进行重点知识点内容的梳理，在学习的时候能够对重点的知识内容进行掌握，这样是帮助ACCA学员进行学习知识的梳理。那么，ACCA考试Transaction Risk是考试的重点吗？
ACCA考试Transaction Risk是考试的重点，在备考ACCA考试的时候，学员要理解ACCA考试的内容，同时把教材的内容变成自己的才是关键。ACCA考试Transaction Risk的具体内容如下：
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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.
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