ACCA考试F9中的风险管理问题
Question：Beta Co is a UK company trading wholly but is a subsidiary of Mann Gmbh, a German company. It is group policy that all invoices are issued in Euros.
Which of the following is a disadvantage of such a policy?
A. Beta's customers now settle their bills with a UK company in Euros.
B. Accounts consolidation will all be in Euros.
C. Trade between group companies is all in Euros.
D. Prices are transparent throughout the group.
The correct answer is: Beta's customers now settle their bills with a UK company in Euros.
解析：The idea of a single currency is to overcome the problems of operating in many different currencies. Intergroup trade, pricing and accounts preparation in one currency are all examples of the suggested benefits of a single currency. UK customers dealing with a UK company, Beta, in Euros exposes them to an exchange rate risk that they had not experienced when Beta invoiced in sterling.
【ACCA考试F9中的风险管理问题】相关文章：
ACCA考试《F9财务管理》讲义辅导11-27
ACCA考试《F9财务管理》要点知识11-27
2016年ACCA考试辅导：设计风险概述10-30
2016年ACCA考试辅导：审计风险类型10-30
项目管理中的风险管理10-16
关于ACCA考试若干问题分析11-07