chapter 11Commercial Bank Lending摘要.pptVIP

 Chapter 11 Commercial Bank Lending I . Open Questions 1. What kinds of international services does a commercial bank offer? Which is the most important one? 2. Where do the funds to lend come from? 3. What should be evaluated before making a loan? 4. Why is promissory note most customary as a credit instrument? 5. For large loans, banks often form a syndicate. What is the beauty of it? II. Teaching Plan This chapter will cover 3 hours. 2 hours for the introduction of background information and explanations of terms and the texts. And the other 1 hour for discussion and practice. III. Teaching Methods Translation of key sentences Paraphrasing of key words and expressions Explanation of new terms Summarizing of key passages Discussion of important issues Questions and answers: interaction between teachers and students IV. Background Companies need capital to achieve their vision and financial goals. Commercial bank lending is there to help. Commercial banks are not only banks but also intermediate business between banks and other financial institutions unlike retail banking which provides services directly to consumers. These high-end institutions fund corporations, sole proprietorships and partnerships on many levels, from large businesses to overseas companies in a variety of nations. V. Special Terms Paid-in capital 实收资本 capital received from investors in exchange for stock. The term is sometimes also referred to as contributed capital or share capital. 实收资本是投资者为获得股票而付出的资金。有时也被称为出资或股本。 Retained earnings 留存收益 earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt; also called earned surplus or accumulated earnings or inappropriate profit. It is recorded under shareholders equity on the balance sheet. Should a net loss be greater than beginning retained earnings, then retained earnings can become negative, creating a deficit. 留存收益指收入不作为红利，而是再投资到核心业务，或偿还债务。也叫做盈余公积或累积盈利或不适当的利润。它是股东权益的资产负债表上记录下。如果净亏损大