hedge

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。