《金融专业英语证书考试学习参考资料注释》

CHINA'S FINANCIAL INDUSTRY1

China Financial Survey3

Central Bank9

Commercial Bank10

Chinese Financial Institutions Aborad12

Foreign Financial Institutions13

Foreign Exchange and External Debts14

FOREIGN EXCHANGE BUSINESS17

Foreign Exchange-Some Definitions19

Banks and the Foreign Exchange Market19

Foreign Exchange Quotations20

Financial Instruments21

Risks in Foreign Exchange25

CREDIT LOANS29

Credit Loans31

Credit Risk Analysis33

The Five P's of Credit Analysis35

Cash Flow Analysis37

Credit Risk Management38

Loan Agreement39

Guarantee40

ACCOUNTING43

Definition45

Users of Accounting Information45

Specialized Accounting Services47

Accounting Concepts and Principles49

Accounting Equation51

Financial Statements52

Classification of Assets and Liabilities52

The Double-Entry Bookkeeping System53

Profit and Loss Statement and Balance Sheet55

Verification of Statements of Account56

INTERNATIONAL SETTLEMENT59

Cheque61

Draft63

Promissory Note65

Traveller's cheque65

Credit Cards66

Mail Transfer and Telegraphic Transfer67

Means of Payment67

Outward Documentary Collection70

Inward Documentary Collection75

Documentary Letters of Credit76

Types and Uses of Documentary Credits79

Bonds,Stand-by Letters of Credit and Countertrade83

Transport Documents Used in International Trade87

Documents Other Than Transport Documents89

Incoterms90

Payment Systems91

BANKING COMMUNICATION95

Format of Bank Letters97

Agency Relationship97

Personnel Trainning99

Accounting99

Credit Business101

International Settlement102

TELEX103

Other Items104

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