本书是根据教育部应用型人才培养的教学要求编写的。本书系统阐述了国际结算的方式和结算工具，国际结算中的单据和贸易融资等方面的内容，尽可能全面反映国际结算的实务操作内容。
　　国际结算分为国际贸易结算和国际非贸易结算。国际贸易结算又分为出口贸易结算和进口贸易结算，本书重点是出口贸易结算理论和实务。书中对信用证的定义、特点、分类及应用等相关方面做了重点介绍。
　　本书适宜用作普通高等学校和成人高校的国际经济与贸易专业、金融学和一般财经专业的教材，也可供外贸企业和商业银行职员自学参考之。

Chapter 1　Introduction to International Payments
　1.1　What is a Payment System?　
　1.2　Evolution of International Payments and Settlements
　1.3　Characteristics of Modern International Payments and Settlements　
　1.4　Major Points Concerning International Payments and Settlements　
　1.5　Correspondent Banking Relationship　
　Exercises
Chapter 2　Negotiable Instruments　
　2.1　General　Introduction　
　2.2　Bill of Exchange　
　2.3　Promissory Note　
　2.4　Check　
　Exercises
Chapter 3　Remittance
　3.1　General Introduction　
　3.2　Practice of Remittance
　3.3　Application of Remittance in International Trade
　3.4　Guideline to Interbank Compensation　
　Exercises
　Case Study
Chapter 4　Collection
　4.1　 General Introduction
　4.2　Types of Collection　　,
　4.3　Practice of Documentary Collection
　4.4　Risk Control and Financing under Collections　
　Exercises　
　Case study　
Chapter 5　Letter of Credit　
　5.1　General Introduction
　5.2　The Parties and Basic Content of a Letter of Credit
　5.3　Procedures of a Documentary Credit Operation
　5.4　Types of a Letter of Credit
　Exercises
Chapter 6　L/C Practice
　6.1　The Operation of Import Credit　
　6.2　The Operation of Export Credit　
　6.3　Credit as a Means of Finance　
　6.4　Risk Protection of L/C
　Exercises
Chapter 7　Documents under the Credit
　7.1　General Introduction　
　7.2　Types of Documents　
　7.3　Invoice
　7.4　Transport Documents　
　7.5　Insurance Documents or Certificates　
　7.6　Miscellaneous Documents　
　Exercises
Chapter 8　International Factoring and Forfaiting　
　8.1　Factoring　
　8.2　Forfaiting　
　Exercises
Chapter 9　Letter of Guarantee
　9.1　Introduction to Letter of Guarantee　
　9.2　Tender Guarantee or Bid Bonds
　9.3　Performance Bond
　9.4　Advance Payment Bond
　9.5　Standby Letter of Credit　
　9.6　Others
　Exercises
Chapter 10　Rules of International Payments and Settlement　
　10.1　URC　
　10.2　UCP　
　10.3　ICC 525　
　10.4　URDG
　……
Chapter 11　International Payment Systems
Chapter 12　International Non-trade Payments and Settlements
Chapter 13　Cyber-payments
References