日韩综合第一页,国产高清天干天天视频

內容簡介

　　本書注重理論聯(lián)系實際，引導學生全面系統(tǒng)地認識和了解國際結算基本理論與基本原理，使學生熟練掌握和運用國際結算方式及貿易融資方式。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際結算方式，以及國際結算融資和國際非貿易結算。此外，由于跨境電商的快速發(fā)展，跨境電子商務支付與結算不斷增加，本書專門增加了跨境電子商務支付的內容。本書教學資料豐富，每章均配有引導案例、應用案例、拓展實訓和課后復習思考題，引導學生從初層次理解到結合實際深化掌握，從而達到學以致用的目的。

作者簡介

　　姚丹，女，中國黨員，碩士研究生學歷，2013年6月畢業(yè)于南京農(nóng)業(yè)大學國際貿易學專業(yè)，畢業(yè)后在湖北文理學院理工學院工作。自工作以來，一直從事國際經(jīng)濟與貿易專業(yè)教學與科研工作。在教學工作完成的同時，積極完成論文發(fā)表和教材的編著，2016年主編了《國際結算業(yè)務操作教程》教材，2017年1月主編了《國際貿易實務》教材和《外貿報關實務》教材，2019年3月承擔了襄陽市科協(xié)科研項目《襄陽打造一流營商環(huán)境對策研究》，目前已結題。2019年10月承擔校級教研項目《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改革研究與實踐》。發(fā)表了多篇教科研論文，在《現(xiàn)代營銷》發(fā)表了《淺析跨境電子商務支付方式》，在《科技經(jīng)濟導刊》發(fā)表了《大數(shù)據(jù)時代我國進出口貿易面臨的機遇和挑戰(zhàn)》，在《營銷界》發(fā)表了《國貿專業(yè)人才培養(yǎng)方案改革研究與實踐——以湖北文理學院理工學院為例》、《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改革與實踐——以湖北文理學院理工學院為例》等論文。帶隊國貿專業(yè)學生參加各種全國外貿競賽，在競賽中取得了優(yōu)異成績，多次指導學生獲得國際貿易學會主辦的POCIB全國外貿從業(yè)能力大賽獲得團隊一等獎，高等院校外貿技能大賽團隊一等獎，OCALE跨境電商創(chuàng)新創(chuàng)業(yè)大賽團隊二等獎等。

圖書目錄

目錄
第 1 章國際結算導論 ···················.1
本章學習目標 ······························1
本章重點·····································1
本章難點·····································1
引導案例·····································1
1.1 國際結算概述 ························2
1.1.1 國際結算的定義 ···············2
1.1.2 國際結算的分類 ···············3
1.1.3 國際結算的產(chǎn)生和發(fā)展 ······4
1.1.4 國際結算的基本內容 ·········6
1.1.5 國際結算、國際清算與
國際貿易的關系 ···············7
1.2 國際慣例概述 ························8
1.2.1 國際慣例的定義 ···············8
1.2.2 國際慣例的特點 ···············8
1.2.3 與國際結算有關的國際
慣例 ······························9
1.3 國際清算系統(tǒng)概述 ···············.12
1.3.1 國際清算系統(tǒng)的定義和
組成 ···························.12
1.3.2 主要國家的清算系統(tǒng) ······.14
拓展實訓··································.19
復習思考題·······························.19
第 2 章國際結算工具：票據(jù) ··········22
本章學習目標 ···························.22
本章重點··································.22
本章難點··································.22
引導案例···································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 本票的必要項目··············37
2.3.3 本票的基本當事人···········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 支票的必要項目··············40
2.4.3 支票的特點····················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
拓展實訓···································43
復習思考題································43
第 3 章國際結算工具：單據(jù)·········.47
本章學習目標·····························47
本章重點··································.47
本章難點··································.47
引導案例··································.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 運輸單據(jù) ·····················.55
3.2.4 保險單據(jù) ·····················.62
3.3 官方單據(jù) ···························.66
3.3.1 原產(chǎn)地證明書 ···············.66
3.3.2 商品檢驗證書 ···············.67
3.3.3 海關發(fā)票 ·····················.69
3.3.4 領事發(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 裝運通知 ·····················.73
拓展實訓··································.74
復習思考題·······························.79
第 4 章國際結算方式：匯款 ··········81
本章學習目標 ···························.81
本章重點··································.81
本章難點··································.81
引導案例··································.81
4.1 國際結算方式概述 ···············.82
4.1.1 國際結算方式的定義與
內容 ···························.82
4.1.2 國際結算方式的分類 ······.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 匯款在國際貿易中的
應用·····························87
4.2.6 匯款結算方式的風險
及防范··························88
4.3 電匯···································90
4.3.1 電匯的定義和特點···········90
4.3.2 電匯業(yè)務流程·················90
4.3.3 采用不同電匯方式的
電匯內容·······················91
4.3.4 中國銀行電匯業(yè)務操
作方法··························93
4.4 信匯和票匯··························96
4.4.1 信匯的定義和特點···········96
4.4.2 信匯業(yè)務流程·················96
4.4.3 票匯的定義和特點···········98
4.4.4 票匯業(yè)務流程·················98
4.4.5 電匯、信匯、票匯的
區(qū)別·····························98
4.5 跨境電子商務支付··············.100
4.5.1 跨境電子商務支付的
分類··························.100
4.5.2 第三方支付·················.101
4.5.3 其他小額支付工具········.103
拓展實訓································.104
復習思考題·····························.105
第 5 章國際結算方式：托收·········107
本章學習目標··························.107
本章重點································.107
本章難點································.107
引導案例································.107
5.1 托收概述······5