问题如下：
A three-month forward exchange rate in CAD/USD is listed by a dealer at 1.0123. The dealer also quotes 3-month forward points as a percentage at 6.8%. The CAD/USD spot rate is closest to:
选项：
A. 0.9478.
B. 1.0550.
C. 1.0862.
解释：
A is correct.
Given the forward rate and forward points as a percentage, the unknown in the calculation is the spot rate. The calculation is as follows:
Spot rate × (1 + Forward points as a percentage) = Forward rate
Spot rate × (1 + 0.068) = 1.0123
Spot = 1.0123/1.068 =0.9478
考点： spot rate 与 forward rate 间的计算。
解析：
Spot rate × (1 + 0.068) = 1.0123
Spot = 1.0123/1.068 =0.9478
三个月不用把6.8%转换一下？
