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