金融专业英语证书考试学习参考资料注释PDF电子书下载

CHINA'S FINANCIAL INDUSTRY 1

China Financial Survey 3

Central Bank 9

Commercial Bank 10

Chinese Financial Institutions Aborad 12

Foreign Financial Institutions 13

Foreign Exchange and External Debts 14

FOREIGN EXCHANGE BUSINESS 17

Foreign Exchange-Some Definitions 19

Banks and the Foreign Exchange Market 19

Foreign Exchange Quotations 20

Financial Instruments 21

Risks in Foreign Exchange 25

CREDIT LOANS 29

Credit Loans 31

Credit Risk Analysis 33

The Five P's of Credit Analysis 35

Cash Flow Analysis 37

Credit Risk Management 38

Loan Agreement 39

Guarantee 40

ACCOUNTING 43

Definition 45

Users of Accounting Information 45

Specialized Accounting Services 47

Accounting Concepts and Principles 49

Accounting Equation 51

Financial Statements 52

Classification of Assets and Liabilities 52

The Double-Entry Bookkeeping System 53

Profit and Loss Statement and Balance Sheet 55

Verification of Statements of Account 56

INTERNATIONAL SETTLEMENT 59

Cheque 61

Draft 63

Promissory Note 65

Traveller's cheque 65

Credit Cards 66

Mail Transfer and Telegraphic Transfer 67

Means of Payment 67

Outward Documentary Collection 70

Inward Documentary Collection 75

Documentary Letters of Credit 76

Types and Uses of Documentary Credits 79

Bonds,Stand-by Letters of Credit and Countertrade 83

Transport Documents Used in International Trade 87

Documents Other Than Transport Documents 89

Incoterms 90

Payment Systems 91

BANKING COMMUNICATION 95

Format of Bank Letters 97

Agency Relationship 97

Personnel Trainning 99

Accounting 99

Credit Business 101

International Settlement 102

TELEX 103

Other Items 104

附录一 《金融时报》社论“央行宏观监控的重大改革” 106

附录二 《跟单信用证统一惯例》1993年（修订本） 国际商会第500号出版物 108

附录三 托收统一规则（1979年修订本） 国际商会第322号出版物 128