这个题感觉有瑕疵

问题如下：

ABC is a China-based company. It will pay $100,000 in three months. The company wants to hedge the exchange risk, so it plans to use a forward contract that is priced at 6.8 RMB/$. Which of following statements is most likely correct?

选项：

A.

ABC will take a short forward position and receive ￥680,000

B.

ABC will take a long forward position and pay￥680,000

C.

ABC will take a long forward position and receive￥680,000

解释：

B is correct.

考点：Foreign Currency Risk

解析：

因为该公司未来需要支付美元，担心美元上涨。因此它需要买美元，即long forward，到期可以以固定汇率6.8人民币的价格买美元。3个月之后，公司支付100,000×6.8=680,000人民币，收到100,000美元。再将这100,000美元支付给美国的公司，从而回避了汇率风险。

另外需要注意的是，对于外汇合约来说，long or short都是针对base currency(斜杠后面的货币)，在这一题中即为美元。我们需要先买美元再支付给美国公司，所以是long forward.