Chapter 1 Money 1
1.1 Definition of Money 1
1.2 Types of Money 2
1.3 Functions of Money 4
1.4 Interest and Interest Rate 5
1.5 Money Supply 8
1.6 China's Monetary System 10
Exercises 14
Chapter 2 Foreign Exchange 17
2.1 Definitions and Quotations 17
2.2 Foreign Exchange Transactions 21
Exercises 29
Chapter 3 Balance of Payments 33
3.1 The Definition of BOP 33
3.2 The General Principle of BOP 33
3.3 The Components of Balance of Payment Statement 34
3.4 Equilibrium of BOP 39
Exercises 42
Chapter 4 International Monetary System 45
4.1 The Gold Standard 45
4.2 Bretton Woods System 47
4.3 The Jamaica System 50
4.4 The Present and the Future 50
Exercises 55
Chapter 5 Financial Market 58
5.1 Introduction 58
5.2 Money Market 60
5.3 Capital Market 65
Exercises 69
Chapter 6 Securities 73
6.1 Overview 73
6.2 Stock 75
6.3 Bond 80
Exercises 87
Chapter 7 Loans 92
7.1 Introduction 92
7.2 Major Loan Categories 93
7.3 Loan Classification by Risk 98
Exercises 103
Chapter 8 Accounting 106
8.1 Introduction 106
8.2 Accounting Principles 107
8.3 Accounting Equation 110
8.4 Double Entry Bookkeeping System 112
8.5 Financial Statements 113
Exercises 121
Chapter 9 International Settlement(Ⅰ) 126
9.1 Instruments of International settlement 126
9.2 Remittance 132
9.3 Collection 134
Exercises 143
Chapter 10 International Settlement(Ⅱ) 147
10.1 Definition of Letter of Credit 147
10.2 Parties to a Documentary Credit 148
10.3 Procedures of a Documentary Credit 149
10.4 Types of Credit 150
Exercises 158
Chapter 11 Financial Institutions in China 163
11.1 The Banking Sector in China 163
11.2 Non-bank Financial Institutions 168
11.3 Foreign Banking Institutions in China 173
Exercises 177
Chapter 12 International Financial Institutions(Ⅰ) 180
12.1 International Monetary Fund(IMF) 180
12.2 The World Bank 190
Exercises 198
Chapter 13 International Financial Institutions(Ⅱ) 201
13.1 Bank for International Settlements(BIS) 201
13.2 Asian Development Bank(ADB) 207
Exercises 212
Chapter 14 Insurance 215
14.1 Insurance and Risks 215
14.2 Insurance Principles 217
14.3 Types of Insurance 219
14.4 Reinsurance 224
Exercises 227
Chapter 15 A Brief Account of Financial Crisis 230
15.1 Definition of Financial Crisis 230
15.2 Types of Financial Crisis 230
15.3 Causes and Consequences of Financial Crisis 233
15.4 A Brief Introduction:the Subprime Loan Market Crisis in the United States 237
Exercises 246
Keys to Exercises 248
参考文献 263