随着全球经济一体化进程的逐步深入 ,越来越多的企业经常在国际范围内收付多种外币 ,持有外币的债权债务 ,以外币计量其资产和负债的价值。汇率的变动必然影响公司外币资产和负债的价值 ,也会影响公司利润和未来的现金流量 ,因此 ,在这些公司的经营活动中随时都存在着外汇风险? With the gradual deepening of the global economic integration process, more and more enterprises often receive and pay foreign currency in many foreign currencies, hold the debt and liabilities of foreign currencies and measure the value of their assets and liabilities in foreign currencies. Changes in the exchange rate will inevitably affect the company's foreign currency assets and liabilities of the value will also affect the company's profits and future cash flows, therefore, in these companies operating activities at any time there is a foreign exchange risk?