123,123

內(nèi)容簡(jiǎn)介

　　本書注重理論聯(lián)系實(shí)際，引導(dǎo)學(xué)生全面系統(tǒng)地認(rèn)識(shí)和了解國(guó)際結(jié)算基本理論與基本原理，使學(xué)生熟練掌握和運(yùn)用國(guó)際結(jié)算方式及貿(mào)易融資方式。全書共9章，介紹了票據(jù)、單據(jù)、匯款、托收、信用證、銀行保函與備用信用證等國(guó)際結(jié)算方式，以及國(guó)際結(jié)算融資和國(guó)際非貿(mào)易結(jié)算。此外，由于跨境電商的快速發(fā)展，跨境電子商務(wù)支付與結(jié)算不斷增加，本書專門增加了跨境電子商務(wù)支付的內(nèi)容。本書教學(xué)資料豐富，每章均配有引導(dǎo)案例、應(yīng)用案例、拓展實(shí)訓(xùn)和課后復(fù)習(xí)思考題，引導(dǎo)學(xué)生從初層次理解到結(jié)合實(shí)際深化掌握，從而達(dá)到學(xué)以致用的目的。

作者簡(jiǎn)介

　　姚丹，女，中國(guó)黨員，碩士研究生學(xué)歷，2013年6月畢業(yè)于南京農(nóng)業(yè)大學(xué)國(guó)際貿(mào)易學(xué)專業(yè)，畢業(yè)后在湖北文理學(xué)院理工學(xué)院工作。自工作以來，一直從事國(guó)際經(jīng)濟(jì)與貿(mào)易專業(yè)教學(xué)與科研工作。在教學(xué)工作完成的同時(shí)，積極完成論文發(fā)表和教材的編著，2016年主編了《國(guó)際結(jié)算業(yè)務(wù)操作教程》教材，2017年1月主編了《國(guó)際貿(mào)易實(shí)務(wù)》教材和《外貿(mào)報(bào)關(guān)實(shí)務(wù)》教材，2019年3月承擔(dān)了襄陽市科協(xié)科研項(xiàng)目《襄陽打造一流營(yíng)商環(huán)境對(duì)策研究》，目前已結(jié)題。2019年10月承擔(dān)校級(jí)教研項(xiàng)目《基于"創(chuàng)新創(chuàng)業(yè)”能力培養(yǎng)的跨境電商課程混合式教學(xué)改革研究與實(shí)踐》。發(fā)表了多篇教科研論文，在《現(xiàn)代營(yíng)銷》發(fā)表了《淺析跨境電子商務(wù)支付方式》，在《科技經(jīng)濟(jì)導(dǎo)刊》發(fā)表了《大數(shù)據(jù)時(shí)代我國(guó)進(jìn)出口貿(mào)易面臨的機(jī)遇和挑戰(zhàn)》，在《營(yíng)銷界》發(fā)表了《國(guó)貿(mào)專業(yè)人才培養(yǎng)方案改革研究與實(shí)踐——以湖北文理學(xué)院理工學(xué)院為例》、《基于"創(chuàng)新創(chuàng)業(yè)”能力培養(yǎng)的跨境電商課程混合式教學(xué)改革與實(shí)踐——以湖北文理學(xué)院理工學(xué)院為例》等論文。帶隊(duì)國(guó)貿(mào)專業(yè)學(xué)生參加各種全國(guó)外貿(mào)競(jìng)賽，在競(jìng)賽中取得了優(yōu)異成績(jī)，多次指導(dǎo)學(xué)生獲得國(guó)際貿(mào)易學(xué)會(huì)主辦的POCIB全國(guó)外貿(mào)從業(yè)能力大賽獲得團(tuán)隊(duì)一等獎(jiǎng)，高等院校外貿(mào)技能大賽團(tuán)隊(duì)一等獎(jiǎng)，OCALE跨境電商創(chuàng)新創(chuàng)業(yè)大賽團(tuán)隊(duì)二等獎(jiǎng)等。

圖書目錄

目錄
第 1 章國(guó)際結(jié)算導(dǎo)論 ···················.1
本章學(xué)習(xí)目標(biāo) ······························1
本章重點(diǎn)·····································1
本章難點(diǎn)·····································1
引導(dǎo)案例·····································1
1.1 國(guó)際結(jié)算概述 ························2
1.1.1 國(guó)際結(jié)算的定義 ···············2
1.1.2 國(guó)際結(jié)算的分類 ···············3
1.1.3 國(guó)際結(jié)算的產(chǎn)生和發(fā)展 ······4
1.1.4 國(guó)際結(jié)算的基本內(nèi)容 ·········6
1.1.5 國(guó)際結(jié)算、國(guó)際清算與
國(guó)際貿(mào)易的關(guān)系 ···············7
1.2 國(guó)際慣例概述 ························8
1.2.1 國(guó)際慣例的定義 ···············8
1.2.2 國(guó)際慣例的特點(diǎn) ···············8
1.2.3 與國(guó)際結(jié)算有關(guān)的國(guó)際
慣例 ······························9
1.3 國(guó)際清算系統(tǒng)概述 ···············.12
1.3.1 國(guó)際清算系統(tǒng)的定義和
組成 ···························.12
1.3.2 主要國(guó)家的清算系統(tǒng) ······.14
拓展實(shí)訓(xùn)··································.19
復(fù)習(xí)思考題·······························.19
第 2 章國(guó)際結(jié)算工具：票據(jù) ··········22
本章學(xué)習(xí)目標(biāo) ···························.22
本章重點(diǎn)··································.22
本章難點(diǎn)··································.22
引導(dǎo)案例···································22
2.1 票據(jù)概述·····························23
2.1.1 票據(jù)的定義····················23
2.1.2 票據(jù)的特性····················24
2.1.3 票據(jù)的作用····················25
2.1.4 票據(jù)行為·······················26
2.1.5 票據(jù)法··························29
2.2 匯票···································30
2.2.1 匯票的定義····················31
2.2.2 匯票的內(nèi)容····················31
2.2.3 匯票的分類····················36
2.3 本票···································37
2.3.1 本票的定義····················37
2.3.2 本票的必要項(xiàng)目··············37
2.3.3 本票的基本當(dāng)事人···········38
2.3.4 本票的用途····················38
2.3.5 本票的分類····················38
2.4 支票···································40
2.4.1 支票的定義····················40
2.4.2 支票的必要項(xiàng)目··············40
2.4.3 支票的特點(diǎn)····················40
2.4.4 支票的分類····················41
2.4.5 匯票、本票和支票的
區(qū)別·····························42
拓展實(shí)訓(xùn)···································43
復(fù)習(xí)思考題································43
第 3 章國(guó)際結(jié)算工具：?jiǎn)螕?jù)·········.47
本章學(xué)習(xí)目標(biāo)·····························47
本章重點(diǎn)··································.47
本章難點(diǎn)··································.47
引導(dǎo)案例··································.47
3.1 單據(jù)概述 ···························.48
3.1.1 單據(jù)的定義 ··················.48
3.1.2 單據(jù)的作用 ··················.48
3.1.3 單據(jù)的分類 ··················.49
3.1.4 單據(jù)繕制的基本要求 ······.50
3.2 商業(yè)單據(jù) ···························.51
3.2.1 商業(yè)發(fā)票 ·····················.51
3.2.2 包裝單據(jù) ·····················.54
3.2.3 運(yùn)輸單據(jù) ·····················.55
3.2.4 保險(xiǎn)單據(jù) ·····················.62
3.3 官方單據(jù) ···························.66
3.3.1 原產(chǎn)地證明書 ···············.66
3.3.2 商品檢驗(yàn)證書 ···············.67
3.3.3 海關(guān)發(fā)票 ·····················.69
3.3.4 領(lǐng)事發(fā)票 ·····················.69
3.4 其他單據(jù) ···························.70
3.4.1 受益人證明 ··················.70
3.4.2 船公司證明 ··················.72
3.4.3 裝運(yùn)通知 ·····················.73
拓展實(shí)訓(xùn)··································.74
復(fù)習(xí)思考題·······························.79
第 4 章國(guó)際結(jié)算方式：匯款 ··········81
本章學(xué)習(xí)目標(biāo) ···························.81
本章重點(diǎn)··································.81
本章難點(diǎn)··································.81
引導(dǎo)案例··································.81
4.1 國(guó)際結(jié)算方式概述 ···············.82
4.1.1 國(guó)際結(jié)算方式的定義與
內(nèi)容 ···························.82
4.1.2 國(guó)際結(jié)算方式的分類 ······.82
4.2 匯款概述 ···························.84
4.2.1 匯款的定義 ··················.84
4.2.2 匯款的當(dāng)事人 ···············.84
4.2.3 匯款的種類 ··················.86
4.2.4 匯款頭寸的償付 ············.86
4.2.5 匯款在國(guó)際貿(mào)易中的
應(yīng)用·····························87
4.2.6 匯款結(jié)算方式的風(fēng)險(xiǎn)
及防范··························88
4.3 電匯···································90
4.3.1 電匯的定義和特點(diǎn)···········90
4.3.2 電匯業(yè)務(wù)流程·················90
4.3.3 采用不同電匯方式的
電匯內(nèi)容·······················91
4.3.4 中國(guó)銀行電匯業(yè)務(wù)操
作方法··························93
4.4 信匯和票匯··························96
4.4.1 信匯的定義和特點(diǎn)···········96
4.4.2 信匯業(yè)務(wù)流程·················96
4.4.3 票匯的定義和特點(diǎn)···········98
4.4.4 票匯業(yè)務(wù)流程·················98
4.4.5 電匯、信匯、票匯的
區(qū)別·····························98
4.5 跨境電子商務(wù)支付··············.100
4.5.1 跨境電子商務(wù)支付的
分類··························.100
4.5.2 第三方支付·················.101
4.5.3 其他小額支付工具········.103
拓展實(shí)訓(xùn)································.104
復(fù)習(xí)思考題·····························.105
第 5 章國(guó)際結(jié)算方式：托收·········107
本章學(xué)習(xí)目標(biāo)··························.107
本章重點(diǎn)································.107
本章難點(diǎn)································.107
引導(dǎo)案例································.107
5.1 托收概述······5