\[ 31 \times \frac{1+2\%}{1+5\%} = 30.114 \]

\[10,500 \times 32.20 = 3,381,000TWD\]

\[ \text{理論遠期匯率} = 即期 × \frac{1 + TWD利率}{1 + USD利率} = 31 × \frac{1.015}{1.05} ≈ 29.95 \]

\[ \text 匯差 = 31.00 - 30.50 = 0.50 × 20,000 USD = NT$10,000 利潤\] \[匯差 = 31.00 - 30.50 = 0.50 × 20,000 USD = NT$10,000 利潤\]