金融英语阅读辅导：远期外汇

会计考友

　　There are many cases where transactions involving foreign exchange （FX） are not confined to the immediate future. Traders with foreign countries and clients that have loan commitments overseas can use forward FX as an effective form of risk management. For example an exporter doesn't receive payment for the sale until the goods have been received and an importer doesn't pay for the goods at the time of the order, but when they are supplied. It is quite possible that the exchange rates could differ significantly between the dates of agreeing to the price of the goods and actually making the payment.
　　有许多涉及外汇（FX）的交易都不限于近期期货。与外国做生意的商人和在海外有贷款承诺的客户可以将远期外汇用作风险管理的一种有效形式。例如，一个出口商直到对方受到货物才收到销售账款，而进口商在订购时没有为货物支付款项，但在那时候货物已经提供了。在同意货物价格的日期和实际付款的日期之间汇率很有可能大不相同。