本书以最新的国际惯例为依据，比如信用证和有关单据部分的内容，完全按照于2007年7月1日开始实施的《ICC跟单信用证统一惯例(2007年修订本)》。其他各部分也完全紧扣有关的国际惯例条文展开讨论和叙述。本书还配备了审单练习题，以提高学生的实际业务操作能力。本书还配有审单练习题及答案，有助于学生学习信用证审单业务，提高动手能力。

本书是全英文的国际结算教材，但读者对象是国内高校国际贸易、国际金融和其他有关专业的学生。因此，它以浅显易懂但又不失专业的英文，论述了国际结算的基本知识和基本原理。首先论述了国际贸易的特点，理论，并介绍了世界上最重要的国际经贸组织——巴黎国际商会。然后，以美国票据法为依据，展开了对国际结算中常用的商业票据的讨论。随后，进入本书的核心内容——国际支付和结算。最后，对信用证项下使用频率最高的单据的作用釉内容都一一加以详尽的叙述。本书还配有审单练习题及答案，有助于学生学习信用证审单业务，提高动手能力。

Part One Overview of International Trade

 Chapter One Differences between International Trade & Domestic Trade

 Chapter Two Why do Countries Trade

 Chapter Three International Trade Organizations

Part Two Commercial Paper

 Chapter One From Barter to Commercial Paper

 Chapter Two Definitions and Types of Commercial Paper

 Chapter Three Negotiable v. Nonnegotiable

 Chapter Four Basic Requirements for a Negotiable Instrument

 Chapter Five Important Terms to Know

 Chapter Six Contract of Party to Commercial Paper

Part Three International Payment and Settlement

 Chapter One International Movement of Currency

 Chapter Two Collections

 Chapter Three Letter of Credit

 Chapter Four Forfaiting

 Chapter Five Factoring

 Chapter Six Guarantees & Bonds

Part Four Documentation in International Trade

 Chapter One Introduction

 Chapter Two Commercial Invoice

 Chapter Three Transport Documents ( Ocean Bills of Lading)

 Chapter Four Transport Documents (Multimodal Transport Documents)

 Chapter Five Transport Documents (Air Waybills)

 Chapter Six Transport Documents (Road and Rail Transport Documents)

 Chapter Seven Transport Documents (Post Receipts and Courier's Receipts)

 Chapter Eight Insurance Documents

 Chapter Nine Other Documents

Appendices

 Appendix 1 Exercises of Examining Documents under L/C

 Appendix 2 Key to Exercises of Examining Documents under L/C

 Appendix 3 Sample Documents

 Sample Document 1 &2:Draft & Cheque

 Sample Document 3:Collection Instruction

 Sample Document 4:Freely Negotiable Letter of Credit

 Sample Document 5:Restrictive Negotiable Letter of Credit

 Sample Document 6:Transferable Letter of Credit

 Sample Document 7:Letter of Transfer

 Sample Document 8:Standby

 Sample Document 9:Commercial Invoice

 Sample Document 10:Packing List

 Sample Document 11:Proforma Invoice

 Sample Document 12:Bill of Lading

 Sample Document 13:Air Waybill

 Sample Document 14:insurance Policy

 Sample Document 15:Certificate of Origin

 Sample Document 16:GSP Form A

 Sample Document 17:Shipment Advice

 Sample Document 18 & 19:Blacklist Certificate and Beneficiary' s Certificate