11.1 关税及贸易总协定 11.2 世界贸易组织 11.3 中国与关贸总协定和世界贸易组织

Chapter 3 Remittance Figure 1: Payment Risk Ladder Least Exporter: Less secure more secure Most secure Secure morter More Secure Less Secure Least Secure Secure

7.1 introduction to documents 7.2 commercial invoice 7.3 transport documents 7.4 insurance documents 7.5 other documents

本章重点介绍对外贸易的基本分类及常用的统计指标。希望通过对上述内容的介绍， 能为学生学习本课程打下一个良好的基础。第一节 对外贸易的基本分类 第二节 对外贸易常用的统计指标

• Parties involved • Acts of instrument • Instrument laws • Three main instruments and their comparison

• Definition •Main parties involved •General procedure •Method of releasing documents •Characteristics •Risks analysis •Accomodation

§1 Introduction to International trade §2 Trade Terms §3 International trade practice §4 Main trade terms

第1章总论 一、教学计划 本章内容的教学需要4个学时。 二、教学大纲 (一)审计的产生与发展 1、我国审计的产生和发展 2、西方审计的起源与演进 3、审计产生和发展的客观依据