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 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 Gold Standard 45
4.2 Bretton Woods System 47
4.3 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 Intermediary Services 106
8.1 Trust 106
8.2 Lease 108
8.3 Factoring 110
8.4 Forfeiting 113
Exercises 119
Chapter 9 Accounting 122
9.1 Introduction 122
9.2 Accounting Principles 123
9.3 Accounting Equation 126
9.4 Double Entry Bookkeeping System 128
9.5 Financial Statements 129
Exercises 137
Chapter 10 International Settlement （Ⅰ） 142
10.1 Instruments of International Settlement 142
10.2 Remittance 148
10.3 Collection 150
Exercises 159
Chapter 11 International Settlement （Ⅱ） 163
11.1 Definition of Letter of Credit 163
11.2 Parties to a Documentary Credit 164
11.3 Procedures of a Documentary Credit 165
11.4 Types of Credit 166
Exercises 174
Chapter 12 E-Finance （Ⅰ） 179
12.1 Introduction 179
12.2 Internet Finance in China 180
12.3 Potential Risks 187
12.4 Risk Prevention and Stricter Regulation 188
Exercises 192
Chapter 13 E-Finance （Ⅱ） 195
13.1 Introduction of E-Banking 195
13.2 Challenges of Chinese Banking 198
13.3 Service Modes of E-Banking 199
13.4 Conclusion 208
Exercises 211
Chapter 14 Insurance 214
14.1 Insurance and Risks 214
14.2 Insurance Principles 216
14.3 Types of Insurance 218
14.4 Reinsurance 223
Exercises 226
Chapter 15 A Brief Account of Financial Crisis 229
15.1 Definition of Financial Crisis 229
15.2 Types of Financial Crisis 229
15.3 Causes and Consequences of Financial Crisis 232
15.4 A Brief Introduction：the Subprime Loan Market Crisis in the United States 236
Exercises 245
Chapter 16 Financial Institutions in China 247
16.1 The Banking Sector in China 247
16.2 Non-bank Financial Institutions 252
16.3 Foreign Banking Institutions in China 257
Exercises 261
Chapter 17 International Financial Institutions （Ⅰ） 264
17.1 International Monetary Fund （IMF） 264
17.2 The World Bank 274
Exercises 282
Chapter 18 International Financial Institutions （Ⅱ） 285
18.1 Bank for International Settlements （BIS） 285
18.2 Asian Development Bank （ADB） 291
18.3 Asian Infrastructure Investment Bank （AIIB） 293
Exercises 299
Keys to Exercises 302
参考文献 320