NO.PZ2024021803000019
问题如下：
Which hedge accounting designation does each of the following examples correspond to?选项：
A.A foreign exchange forward for forecasted sales as a fair value hedge. B.A commodity futures contract for inventory as a cash flow hedge. C.A currency forward for the foreign currency exposure of a foreign operation's net investment as a net investment hedge.解释：
Hedge accounting designations are matched with the nature of the risk being hedged. 本题考察的是与hedge方式对应的例子，A选项应该是cash flow hedge，B选项应该是fair value hedge，C选项正确。这个CF hedge和fair value hedge到底咋区分啊？因为sales上现金流量表了所以是CF hedge, 然后inventory是损益表所以是fair value hedge吗
