公司base中国 用人民币 你先阅读一下题干 读完我会给你发问题The company primarily sources its raw materials within China, with payments made in RMB. Recently, Queenie has started sourcing a small portion of its materials from new suppliers in Oceania, with last year's imports representing less than 5% of total purchases, denominated in New Zealand Dollars (NZD, NZ$). This portion of imports may see an increase soon. To enhance its international operations, Queenie has strategically planned to purchase a factory in New Zealand. This move will facilitate the relocation of part of its manufacturing closer to new sources of raw materials. According to management, this plan is highly probable. Queenie expects to complete the purchase of the factory on March 31, 2025, at a price of NZ$6 million. On October 1, 2024, the spot rate between RMB and NZD was ¥4.11 to NZ$1. Concerned about the potential risks of currency fluctuations impacting their purchase on March 31, 2025, Queenie’s management decides to enter into a six-month forward exchange contract to purchase NZ$8 million on March 31, 2025, at a predetermined rate of ¥4.22 to A$1. They designate the first NZ$6 million of this contract as a cash flow hedge of a highly probable future transaction, with the forward contract serving as the hedging instrument, assumed to be effective. The remaining NZ$2 million is allocated for speculative purposes, reflecting Queenie's intent to profit from potential fluctuations in the exchange rate.