Bai Tap Ke Toan Ngan Hang 8683 9001

8/4/2019 Bai Tap Ke Toan Ngan Hang 8683 9001

1/23

Nghip v 1:Nhn c bo C ca NHNN v s tin m kho bc chuyn vo TK ca NH NgoiThng: 4 t. S tin ny Chnh Ph y thc cho NH cho vay theo k hoch pht trin cs h tng. Trong k, gii ngn cho Cty XD N: 600tr. Trong tr vo TKTG ca CtyXD m ti chnh NH: 300tr, chuyn tin qua TTBT tr cho Cty c kh 200tr m ti NHTMD, lnh 100tr tr lng v tin thu nhn cng. NH nhn c 5tr ph y thc ca b tichnh chuyn vo TKTG ti NHNN. Trong s ph ny, phi np thu VAT 10%.

- Khi nhn u thc:N 1113: 4.000.000.000C 4412: 4000.000.000 (Vn ti tr, u thc u t, cho vay nhn ca Chnh

ph)- Khi gii ngn cho khch hng:

N 359: 600.000.000C 4211.CTY XD N: 300.000.000C 5012 : 200.000.000C 1011 : 100.000.000- Khi thng bo cho NH u thc:

N 4412: 600.000.000C 459: 600.000.000

- ng thi nhp 981: 600.000.000 ( cho vay, u t theo hp ng nhn u thc)- L ph u thc:

N 1113 : 5.000.000C 714 : 4.500.000C 4531 : 500.000 ( thu VAT)

Nghip v 2:

Ngy 20/06/2007 B Nguyn Thu n ngn hng Phng Nam rt tin gi tit kim v tton nh sau:Quyn 1: S tin gc 200tr gi k hn 3 thng li 6.7% nm t ngy 20/03/2007Quyn 2: S tin gc 100tr gi k hn 6 thng li 6.89% nm gi t ngy 25/4/2007. Bit cn ngy 27 ca thng th ngn hng tnh d chi li. li ko k hn la 3.4% nm.Tnh li ca khch hng v x l: ( th VPBank Thng Long)

Hch ton:

Quyn 1: 20/3/2007 n 20/6/2007 = 3 thng. Khch hng rt ng hn.Li = 200 *6,7% *3/12=3,35 triuTng s tin nhn c= 200+ 3,35= 203,35 triu

N 4913: 3,35 triuN 4232.3t.NT: 200 triuC 1011: 203,35 triu

Quyn 2: thi hn 6 thng.Ngy 20/6/2007 rt rt trc hn


2/23

25/4 25/5 25/6 25/7 25/10

20/6-Ngy 27 hng thng ngn hng tnh li d chi. S ngy c ngn hng tnh li d chi 33 ngy ( 25/4 27/5)

Li d chi = 100 * 6,89%* 33/ 360 =0,6316 (triu)-Khch hng rt trc hn, tnh theo li khng k hn.25/420/6= 56 ngy.Li thc tr =100* 3,4%*56/360 = 0,5289 (triu)

s d chi phi hon = 0,6316 - 0,5289 = 0,1027 (triu)nh khon:- N 4232.6T.NT: 100.000.000C 1011: 100.000.000- N 4913: 528.900C 1011: 528.900- N 4913: 102.700C 801: 102.700

Nghip v 3:ng Trn Vn Lm n gi tin tit kim ti ngn hng Nng nghip v Pht Trin NngThn vi s tin: 100.000.000 vi k hn 3 thng li sut 0.67%/thng. Ngy gi l15/06/2007.

Nhng dn ngy 20/06/2007 ngn hng thay i li sut k hn 3 thng ln 0.70%/thng vkhng k hn l 0.25%/thng.

Ngy 20/10/2007 khch hng tt ton tin gi.

Nhn vin ngn hng d chi vo ngy 27 hng thng.Hch ton tin gi v s tin li khch hng nhn vo ngy 20/10/2007

15/06 15/7 15/8 15/9 20/10

-Khi khch hng gi tin:N 1011: 100.000C 4232.3T.TVL: 100.000

- Ngn hng tnh li d tr:Ngy 27/6/07 ngn hng tnh li d tr t ngy 15/6/07 n ngy 26/7/07:Li d tr: 100.000*0.67%*42 (ngy)/30=938

Li d tr thng u tin:N 801: 938C 4913: 938


3/23

Ngy 27/7/07 ngn hng tnh li d tr t 27/7/07 n 26/8/07Li d tr: 100.000*0.67%=670

Li d tr thng th 2:N 801: 670C 4913: 670

Ngy 27/8/06 ngn hng tnh li d tr t 27/8/06 n 26/9/06

Li d tr: 100.000*0.67%=670N 801:670C 4913: 670

-Tng li d tr: 938+670+670=2278

-Li thc tr cho khch hng t ngy 15/6/07 n ngy 14/9/07 l:100.000*0.67%*92/30=2054,67-Li thc tr cho khch hng t ngy 15/9/07 n ngy 20/10/07l (li k trc nhpvn): (100.000+2054,67)*0.25%*35/30=297,66

nh khon:-Li nhp vn:

N 4913 : 2054,67C 4232.12T.TVL: 2054,67

- Khch hng rt li :N 4913: 223,33 (2278-2054,67)

C 801: 223,33 (gim chi do khon d chi ln hn thc chi)

N 801: 297,66C 1011: 297,66-Khch hng rt vn:

N 4232.12T.TVL: 102054,67 (100.000+2054,67)C 1011 : 102054,67Nghip v 4:

Ngy 12/7/2007, .Bc n NH Ngoi Thng xin rt TM 1 t chng ch tin gi, thi hn

12 thng t 12/10/06 n 12/10/07 (tr li trc) mnh gi 600tr, LS 0,5%/thng, cn 3thng na mi o hn. Theo quy nh ca NH, trng hp ny KH ch c hng LS0,3%/thng

- S tin thc gi: = 600tr/(1+0,5%*12)=566,04tr- S tin li c th nhn c khi n hn l: 600tr-566,04tr=33,96tr

- Ti thi im pht hnh: N 1011: 566,04tr


4/23

N 388 (Chi ph ch phn b) : 33,96trC 4232.12T.OB: 600tr

-nh k hng thng phn b li vo chi ph (t thng u tin n thng 9)N 801: 2,83tr (33,96tr/12T)C 388: 2,83tr-n ht thng 9 th NH phn b c 2,83*9=25,47tr, cn 8,49tr cha phn b

-Khch hng rt trc hn. tnh theo li khng k hn 0,3%/thng.- S tin li thc nhn: 566,04tr*0.3%*9=15,28tr- S tin khch hng nhn c ngy 12/7 l: 600tr+15,28-33.96=581,323tr

nh khon:-Khch hng rt tin mt:

N 4232.12T.OB:566,04trN 801 : 15,28C 1011: 582,159tr

- Hch ton phn li:N 4232.12T.OB: 33,96tr

C 388: 8,49trC 801: 25,47tr (thoi chi)

Nghip v 5:Ngy 1/4/20004 ti NHTM A pht sinh nghi p v nh sau: ngn hng A thu c khon nca khch hng D l 20 tr ng bng tin mt. Khon n ny NH A l p d phng 20

ng. ng thi NH trch d phng qu mt nm 2004 l 100 tr ng.nh khon:N 1011: 20trC 79 : 20 trXut 971: 20tr

N 8822: 100trC 219: 100tr

TNH HUNG 1:Mt khch hng A gi TK 20 triu , thi hn 3 thng, tr li cui k. Nu khch hng giTK c d thng th LS:0.61%/thng. Nu khch hng gi TK khng c d thng th LS0.71%/thng.Thi hn t 10/03/2007 n 10/06/2007.KH ng d thng.Ngy m thng l ngy 10/04/2007.Gi s vo ngy 20/05/2007 Khch hng rt tit kim trc hn


5/23

Li khng k hn l 0.25%/th

GII:

Khi khch hng gi TK:N 1011 :20triu

C 4232.3thng.Kh A :20triu

D tr li hng thng:N 801 : 0.122triu = 20*0.61%

C 4913 : 0.122triu

Khi khch hng kt ton trc hn : Tr n gc

N 4232.3thng.Kh A :20triuC 1011 :20triu

Tr li trc hn :(10/03 n20/05 l 71ngy)N 4913 :20*(0.25% /30)*71= 0.118333 tr

C 1011 : 0.118333 tr

Hch ton chnh lch : N 4913:(0.122*3)-0.118333 = 0.247667 tr

C 801: 0.247667 tr

Doanh thu t dch v khc ( do Kh khng tip tc d thng ) (Chu chi ph tr thng

(0.71-0.61)*thi hn*s tin)

N 1011:((0.71%-0.61%)/30)*71*20= 0.047333 trC 79 0.047333 tr

Tnh hung 2:Ngy 07/05/2006. Mt khch hng B vay NH 180tr thi hn 3 nm theo phng thc vaytr gp ,vn tr u mi thng l 3triu, li tnh trn s d thc t, LS cho vay 1.2%/th(cnh).LS qu hn =150%LS cho vay .Ti sn th chp tr gi 500 tr.

Qu trnh tr n gc v li nh sau : 08/06/2006:tr gc v li 08/07/2006:tr li 20/08/2006:tr li v gc 08/09/2006:KH bn ti sn tr gi 400tr v em tr ht n cho NH.

GI I:

Ngay 7/5/2006: khi NH giai ngan


6/23

N 2121.3 nm.KH B :180trCo 1011 : 180tr

ng thi tin h anh nhp ngoi bng tai sn m bo khon vayNhp 9940 : 500 tr ( tai sn th chp)

Ngay 8/6/2006: khi KH tra n goc va lai hang thangN 1011 : 5,16tr

Co 2111 : 3trCo 702 : 2,16tr

Ngay 8/7/06: KH ch tra laiN 1011: 2,124tr (177 x 1,2%)

Co 702: 2,124tr Chuyen n goc T7 sang n can chu y

N 2122 : 3trCo 2121: 3tr

Cuoi ngay 8/8/06: nhap 941: 2,124trChuyen n goc T8 sang n can chu y

N 2112 : 3trCo 2111: 3tr

Ngay 20/8/06: Tra lai T8 va n goc cua T7-Xuat 941: 2.124 tr-Lai phai tra vao ngay 8/8 + phat cham tra lai (tnh tren tien lai phai

tra)+ lai qua han (tnh tren von goc phai tra)=2,124tr + 2,124*0,05%*12 + 177x1,2%/30 x43(t ngay 8/7 n ngy 19/8) x150%

2.5934044 tr

N 1011 : 5.593404 trCo 702 : 2.124 trCo 2112: 3 trCo 709 : 0.469404 tr = 0.012744 + 0.45666

Ngay 8/9: Tra het so n con thieu

-Lai phat qua han cua n goc T8: 174*150%*1.2%/30*31( t ngay 8/8 n nga7/9)=0.32364

Tra het n con lai :N 1011 : 176.41164 tr

Co 2111 : 171 trCo 2112(T8): 3Co 702 : 2.088 tr =174*1.2%Co 709 : 0.32364 tr


7/23

-Tra lai TSB:Xuat 9940 : 500 tr

Trng hp 1: Cho vay cm c s tit kim

Tnh hung:Khch hng B c s TK 500 triu gi t ngy 1/9/07, k hn 3 thng, li sut 0,705%/thn

Ngy 15/11/07, KH cn s dng 100 triu trong vng 7 ngy. KH nn lm th no ng nhu cu vi chi ph b ra thp nht? nh khon nghip v kinh t trn.

Gii quyt:- Nu KH tt ton s tit kim 500 triu vo 15/11/07

Tnh li:+ T 1/9/07 n 1/11/07: p dng li sut TGTK nh k trn 2 thng 0,64%/thng

Li: 500tr x 0,64% x 2 = 6.400.000 N 4913 (801) : 6.400.000

C 1011 : 6.400.000 + T 2/11/07 n 15/11/07: p dng li sut khng k hn 0,25%/thng cho 14 ngy

Li: 500tr x 0,25% x 14 = 583.300 N 4913 : 583.300

C 1011 : 583.300Vy tng li Kh c lnh: 6.400.000 + 583.300 = 6.983.300

- Nu KH tt ton s ng hn vo 11/12/07Tng li KH s c lnh: 500 x 0,705% x 3 = 10.575.000

Nh vy nu tt ton s vo ngy 15/11/07 th Kh s b l:10.575.000 6.983.300 = 3.591.700

- Gi s KH vay cm c s TKLi sut vay = Li sut gi u k + 0,2% = 0,705% + 0,2% = 0,905%

100.000.000 x 0,905% x 7Tin li vay KH phi tr trong 7 ngy: = 211.200

30

Nh vy KH nn vay cm c s TK th chi ph b ra s thp hn tt ton s tit kim trhn.

nh khon:

- S tin gii ngn:N 2111 : 100.000.000


8/23

C 1011 : 100.000.000 - Li vay: N 1011 : 211.200 C 702 : 211.200

- Ti sn th chp: gi tr s tin giNhp 996: 500.000.000

Trng hp 2: Tit kim tch ly

Tnh hung:Thay v gi 12tr, lnh li cui k, th mi thng KH vn gi u 1tr/thng cho n 12 thnm vn c hng li sut nh k 1 thng l 0,6%/thng. Nu Kh c 5tr gi vo ti khotit kim tch ly th nhng thng tip theo (4 thng tip theo) vn khng cn gi tin vo tkhon. Tuy nhin, KH li khng c tt ton trc hn, k hn ti thiu l 1 nm. Li su0,6%/thng.

nh khon:

- KH gi tin:N 4232 : s tin KH gi (1 hoc 5tr) C 1011 : s tin Kh gi (1 hoc 5tr)

- Li d tr: N 801 : 0,6% x 12tr = 72.000

C 4913 : 72.000.000

Trng hp 3: CK b chng t hng xut khu i vi hng xut min truy iTnh hung:

Nh XK mang n NH chit khu b chng t hng xut khu tr gi 50.000USD tronthi hn 2 thng. Li sut CK 1%. Hoa hng CK: 1.000 USD. Li vay 1,5%. T gi ti thim cho chit khu: 16.000 VND/USD. Sau 2 thng khng thy bo C ca NH nh nhkhu. nh khon nghip v kinh t trn.

Gii quyt:

S tin CK = 50.000 50.000 x 1% - 500 = 49.000 USD = 784.000.000 VNDLi d thu hng thng: 784.000.000 x 1,5% = 11.760.000

nh khon:- Lc CK:

N 2221: 784.000.000 C 1011: 784.000.000

- Sau 2 thng khng thy bo C


9/23

N 2222: 784.000.000 C 2221: 784.000.000 - D thu li thng th 1

N 3941: 11.760.000 C 702: 11.760.000

- D thu li thng th 2N 3941: 11.760.000

C 702: 11.760.000

Nu nh NK khng thanh ton tin cho NH th NH s bn l hng ca nh XK.- Gi s NH bn l hng c 800.000.000 .S tin d ra so vi s tin NH CK: 800.000.000 784.000.000 = 16.000.000 Tng s tin NH d thu l 11.760.000 x 2 = 23.520.000 Chnh lch d thu v thc thu: 23.520.000 16.000.000 = 7.520.000

nh khon:N 1011: 784.000.000

C 2222: 784.000.000 N 702: 7.520.000

C 3941: 7.520.000 - Gi s NH bn l hng c 700.000.000 S tin thiu so vi s tin NH CK: 784.000.000 700.000.000 = 84.000.000

nh khon:N 1011: 700.000.000

C 2222: 700.000.000

N 89: 84.000.000 C 2222: 84.000.000 N 702: 23.520.000

C 3941: 23.520.000

Trng hp 4: Ti sn sau khi thu hi v, NH tn trang v tip tc cho thu th hch tonnh th no?

Tnh hung:Gi s sau khi thu hi ti sn cho thu v, NH tn trang li ti sn vi chi ph tn trang

50.000.000 . NH li tip tc cho KH khch thu. Tin thu hng thng l 10.000.000. L

1.000.000 /thng. nh khon nh sau:

Chi ph tn trang:N 872: 50.000.000

C 1011: 50.000.000

Tin thu v tin li hch ton vo thu nhp khc:N 1011: 11.000.000

C 79: 11.000.000


10/23

Nghip v 1.

Ngy 20/11/2007, khch hng Y khng m ti khon ti PGD X n PGD thc hin mtlnh chuyn tin cho khch hng Z c ti khon ti Ngn hng B, s tin 200 triu. PGD th

ph chuyn tin 0.03 % trn s tin chuyn, ph kim m 0.02%. Ti PGD X phi thc hi

chuyn lnh v Hi s ngn hng A Hi s thc hin chuyn tin ra ngoi h thng. ThuVAT phi np 10%. Ti PGD X.1.Thu ph dch v chuyn tin:

N 1011: 60.000 (200 triu*0.03%)C 711(thu ph dch v thanh ton): 54.545C 4531: 5.455

2.Thu ph kim m:N 1011: 40.000 (200 triu*0.02%)

C 713(thu dch v ngn qu - ph kim m): 36.364

C 4531(thu VAT phi np Nh nc):3.6363.Thc hin vic chuyn tin cho khch hng Y:

N 1011: 200.000.000C 5199 (thanh ton khc gia cc n v trong tng ngn hng)

: 200.000.000ng thi, thc hin mt lnh chuyn tin v Hi s: Ti Hi s:

N 5199: 200.000.000C 454(chuyn tin phi tr bng ng Vit Nam)

: 200.000.000Khi thc hin thanh ton lnh chuyn, Hi s s hch ton nh sau:Ngn hng A v B u c m ti khon ti ngn hng Nh nc.Ti ngn hng A thc hin mt lnh chuyn tin cho ngn hng B thng qua ti khon mti ngn hng Nh nc.

N 454: 200.000.000C 1113.NHA: 200.000.000

Ti ngn hng B khi nhn c bo c ca ngn hng A thng qua ngn hng Nh nc stin hnh bo c vo ti khon khch hng.

N 1113.NHB: 200.000.000C 4211. KHZ: 200.000.000

Nghip v 2.

Nhn c bo c ca NHNN v s tin m kho bc chuyn vo ti khon ca NHA 4tS tin ny Chnh ph y thc cho NH A cho vay theo k hoch pht trin c s h tngTrong k, gii ngn cho cng ty Xy dng N 600 triu ng. Trong tr vo ti khontin gi ca cng ty Xy dng m ti chnh NH l 300 triu ng, chuyn tin qua thanhton b tr tr cho cng ty c kh 200 triu ng m ti NHTM D, lnh tin mt 100 tru


11/23

tr lng v tin thu nhn cng. NH nhn c 5 triu ph y thc ca B Ti Chnhchuyn vo ti khon tin gi ti NHNN. Trong s ph ny, phi np thu VAT 10%.

Ti NH nhn y thc

1.Kho bc chuyn vo ti khon tin gi ca NH ti NHNNN 1113 :4.000.000.000

C 4412 (vn ngn hngn ca cnh ph): 4.000.000.000

2.Gii ngn cho cng ty Xy dng NN 359 (Cc khon phi thu): 600.000.000

C 4211.Cng ty XD N: 300.000.000C 1011: 100.000.000C 5012(Thanh ton b tr ca NH thnh vin): 200.000.000

3.Thu ph y thcN 1113.NHA: 5.000.000

C 4531(Thu VAT phi np): 500.000C 714( Ph y thc): 4.500.000

Nghip v 3.

Khch hng n tr li hp ng tn dng. S tin vay 500 triu, li su 14%/nm, thi hvay 1 nm, li pht 10% li vay, tnh li 360 ngy.Hp ng tr li hng thng. Hp nvay ngy 15/09/07.

Ngy 15/10/07 khch hng khng n thanh ton tin li:Li t 15/09/07 -> 15/10/07500.000.000 * 14% * 30/360 = 5.833.333

Li pht t 15/10/07 -> 30/10/0714 * 150% = 21%

5.833.333 * 21% * 30/360 * 15 = 51.042=> Tng s tin li khch hng phi thanh ton: 5.884.375Hng ngy tin li c hch ton d thu vo TK 3941 (li d thu t cho vay)

N 3941C 7020 (thu li cho vay)

n ngy 30/10/07 khch hng thanh ton c hch ton nh sau:N 1011:5.833.333

C 3941 : 5.833.333.

N 1011 :51.402C 7091 (thu khc t hot ng tn dng) : 51.042

Nghip v 4.


12/23

Ngy 30/10/07 ti PGD X tin hnh gii ngn hp ng tn dng, s tin 2 t, thi hn 1nm, li vay 13%/nm, li pht 150% li vay, tnh li 360 ngy, hp ng tr li hng thngti sn m bo c gi tr 3 t. Thu ph h s tn dng 200.000. Khch hng lnh tin mt.

Sau khi hon tt h s tn dng ti phng tn dng, cn c lnh gii ngn ca phng tndng, k ton thc hin gii ngn cho khch hng.+ N 2111(vay ngn hn): 2 t

C 1011 : 2 t.

+ N 1011 : 200.000C 7111 : 181.181C 4531 : 18.182.

ng thi tin hnh nhp ngoi bng ti sn m bo: Ti khon s dng y l 9940 (tisn th chp, cm ca khch hng)Nhp 9940 : 3 t

BI TP TNH HUNG

Tnh hung 1: Ngy 17/7/2007, khch hng N n gi tit kim nh k 3 thng,vi s tin 150 triu ng, tr li u k. Li sut 0.68% trn 1 thng. X l k tontrong nhng trng hp sau:a) Ngy 17/10/2007, khch hng mang s tit kim n tt ton.b) Ngy 20/9/2007, khch hng n rt trc hn, ngn hng ch tr li vi li sut l0.2% trn 1 thng.

Bi lm

- S tin khch hng thc t gi vo ngn hng l:150 / (1+ 3 * 0.68%) = 147.001176 triu ng- Nh vy, s tin li m khch hng c nhn trc l:

150 - 147.0012 = 2.9988 triu ng N 1011 : 147.001176 triu ng N 388 : 2.9988 triu ngC 4232.3 thng.N :150 triu ng- Hng thng, phn b li vo chi ph:

N 801 : 0.9996 triu ngC 388 : 0.9996 triu nga) Trng hp khch hng n rt tin ng k hn:

N 4232.3 thng.N :150 triu ngC 1011 :150 triu ngb) Trng hp khch hng rt trc hn:Khi ngn hng s tnh li khng k hn trn s tin thc t gi vo. (t 17/7/2007 n20/9/2007: 65 ngy)- S tin li l:147.0012 * 0.2% * 65 / 30 = 0.637 triu ng- S tin khch hng nhn c vo ngy 20/9/2007 l:


13/23

150 + 0.637 - 2.9988 = 147.6382 triu ng y, ta thy xy ra hai trng hp:1) Nu ti thi im ny,Ngn hng phn b li vo chi ph c 3 thng, nh vy, ta hchton ngc li lm gim chi ph.

N 4232.3 thng.N :150 triu ngC 1011 :147.6382 triu ng

C 801 :2.3618 triu ng (2.9988-0.637)

2) Nu ngn hng mi ch phn b li vo chi ph trong 2 thng u. Lc ny, ti khon 801ang c s d n l 0.9996 * 2 =1.9992 triu ng, v ti khon 388 c s d n l 0.9996triu ng.Ta hch ton nh sau:

N 4232.3 thng.N : 150 triu ngC 1011 : 147.6382 triu ngC 801 : 1.3622 triu ng (1.9992-0.637)C 388 : 0.9996 triu ng

Tnh hung 2: KH M vay 2000 lng vng trong 3 thng. GV ti thi im hiti l 12,5 tr/lng.Tr li t TKTGTT vo cui k. LS: 0,5%/thng.GV vo CK l 1tr/ lng.NH tnh li d thu vi mc gi 13tr/ lng.

Bi lmKhi cho khch hng vay:

N 2141.M : 25 000 triu ngC 1051 : 25 000 triu ngNgn hng d thu li tng thng:

- Thng th I:N 3942 : 130 triu ngC 702 : 130 triu ng- Thng th II:N 3942 : 130 triu ngC 702 : 130 triu ng- Thng th III:N 3942 : 130 triu ngC 702 : 130 triu ng

Tng li d thu:130 tr x 3th = 390 triu ng.Li thc thu:2000 x 11tr x 0,5% x 3 = 330triu ng.KH tr n gc:

N 1051 : 22 000 triu ng ( 2000 x 11) N 632 : 3 000 triu ng ( 2000 x 1,5)C 2141.M : 25 000 triu ngKh tr li:


14/23

- N 4211 : 330 triu ngC 3942 : 330 triu ng

- N 702 : 60 triu ngC 3942 : 60 triu ngTnh hung 3: Ti 1 NH X, doanh nghip A c hn mc tn dng trong qu3/2007 l 500 tr.Trong qu 3/2007 c cc nghip v: 7/7/07:DN A n rt tin vay 150tr d n: 150tr HMTD cn: 350tr. 25/7/07: DN A n rt tip 150tr d n: 300tr HMTD cn: 200tr.31/7/07: DN A trch toi khon tin gi ca mnh ti NH X tr li 15/8/07: DN A n rt tip 200tr d n: 500trHMTD cn: 0.31/8/07: do lm n c li nn DN A em tin mt li NH X tr ht li trong thng8 v tr lun n gc.(V y l hnh thc cho vay theo HMTD nn NH X quy nh DN A phi tr li hngthng).Cho bit li sut 1.5%/thng.

Bi lm

Ta c th hch ton cc nghip v trn ti NH X nh sau:Ngy 7/7: N 2111.DN A : 150 triu ngC 1011 : 150 triu ng

Ngy 25/7: N 2111.DN A : 150 triu ngC 1011 : 150 triu ngNgy 31/7:Li phi tr = (150*18 + 300*6) * 1.5%= 2.25 triu ng30

N 4211.DN A : 2.25 triu ngC 702.DN A : 2.25 triu ng Ngy 15/8:

N 2111.DN A : 200 triu ngC 1011 : 200 triu ngNgy 31/8:Li phi tr l: (300*15 + 500*16) * 1.5%

= 6.25 triu ng30

Doanh nghip A tr li thng 8 v tr n gc l:

- N 1011 : 6.25 triu ngC 702.DN A : 6.25 triu ng- N 1011 : 500 triu ngC 2111.DN A : 500 triu ng

Tnh hung 4: Xut 156.500 USD mua 1 ti sn theo n t hng ca cng tnc ngoi QD, tr gi hp ng l 156000 USD, thi gian thu l 3 nm, tin thu trnh k theo qu l 13 000 USD. Li xut 2,8%/qu tnh trn gi tr cn li ca mi ktr. Nhng tr c 2 qu, n qu 3 cng ty lm n thua l, c nguy c ph sn.


15/23

Hch ton tnh hnh tr tin ca cng ty QD n thi im qu 3. Cho bit cng ty muUSD ca ngn hng tr n vay v li . T gi USD/VND ti cc thi im giao dcu l 16100.

Bi lm- Khi mua ti sn : N 386 : 156 500 USD

C 1031 : 156 500 USD

Nhp 951 : 156 500 USD- Khi cho thu ti sn:

N 2321 : 156 000 USDN 809 : 500 USDC 386 : 156 500USD

Xut 951 : 156 500 USD

Nhp 952 : 156 000 USDQu 1:Hng thng, ngn hng d thu li. N 3943 : 156 000 * 2.8% / 3= 1456 USD

C 705 : 1456 USDTng t cho thng th 2,3 ca qu 1.Cui qu 1, thu tin thu v li cho thu.-Khch hng mua USD tr tin thu: 13 000 * 16 100 = 209 300 000 ng. N 4711: 13 000 USD

C 2321: 13 000 USD N 1011: 209 300 000 ng

C 4712: 209 300 000 ng- Khch hng mua USD tr tin li: 1 456 * 3 *16 100 = 70 324 800 ng N 4711 : 4368 USD (1456*3)C 3943 : 4368 USD N 1011 : 70 324 800 ngC 4712 : 70 324 800 ng

- S d n cn li l: 156000 13000 = 143000 USDQu 2

i vi tin thu th ta hch ton tng t nh qu 1.Hng thng, ngn hng d thu li: N 3943 : 1334.7USD ( 143 000 * 2.8%/3 )

C 705 : 1334.7 USD- Tng t cho thng th 2 v 3 ca qu 2.Khch hng cng mua USD tr tin li: 1334.7 * 3 * 16100 = 64 466 010 ng

N 4711 : 4 004.1 USD (1334.7 * 3)


16/23

C 3943 : 4 004.1 USD N 1011 : 64 466 010 ng

C 4712 : 64 466 010 ng- S d n cn li l: 143 000 13 000 = 130 000 USDQu 3- V cng ty c nguy c ph sn, nn ta chuyn n tiu chun sang n c kh nng mtvn.

N 2325: 130 000 USDC 2321: 130 000 USD- X l n c kh nng mt vn: N 239 : 130 000 USD

C 2325 : 130 000 USD Nhp 971: 130 000 USD

Tnh hung 5: Ngn hng x c chnh sch tn dng nh sau: Cho vay 12 thng,

li sut 1%/thng, tr li mi thng , li sut pht chm thanh ton l 150% li sutthng thng. Khch hng A (khng c ti khon tin gi ti NH X) n vay 500 triung vi iu khon tn dng nh NH a ra, thi gian t 1/10/2006 n 1/10/2007.Trong 9 k li u, khch hng n thanh ton li ng hn bng tin mt. Nhng n20/9/2007 khch hng mi n thanh ton li k 10 v 11. Ngy 1/10/2007, khch hngn tr tin li k cui v n gc. X l k ton trong nhng trng hp trn.

Bi lm

Ngy 1/10/2006:N 2111.KH A : 500 triu ng

C 1011 : 500 triu ng Ngy 1/11/2006:Li phi thu: 500 * 1% = 5 triu ng.Khch hng n tr li bng tin mt:

N 1011 : 5 triu ngC 702 : 5 triu ngHch ton tng t cho 8 k tip theo. Ngy 1/8/2007, khch hng khng n thanh ton li theo thi hn.

Ngn hng theo di ngoi bng

Nhp 941 : 5 triu ng Ngy 1/9/2007, tip tc theo di ngoi bng

Nhp 941 : 5 triu ngn ngy ny, ngn hng xt thy khch hng suy gim kh nng tr n nn chuyn n cnch .

N 2112.KH A : 500 triu ngC 2111.KH A : 500 triu ng n ngy 20/9/2007, khch hng n thanh ton li.Mc pht do chm thanh ton li: 500*1.5*1%*(50+19)/30 = 17.25 triu ng.


17/23

N 1011 : 17.25 triu ngC 702 : 17.25 triu ngng thi Xut 941: 10 triu ng Ngy 1/10/2007, khch hng n thanh ton n gc v li k cui.

N 1011 : 505 triu ngC 2112.KH A : 500 triu ngC 702 : 5 triu ng

V d 1:

Ngy 1/11/2007, ng Quang n Techcombank xin vay ngn hn u t chng khon mua c phiu REE:

_ s lng l 2000 CP_ gi CP REE ngy 31/10/2007: 360.000 ng_ k hn vay l 3 thng_li sut cho vay: 1,2 % / thngNH thm nh mc cho vay ng Quang 40% tng gi tr th trng ca CP REE s mua.Khch hng bo m tin vay bng th chp cn nh tr gi 500.000.000 ng.

_Phng thc tr gp nh k hng thngNgy 5/12 khch hng thanh ton ton b n gc v li

NH KHON:_Tng ga tr th trng ca c phiu REE theo gi tham chiu ngy 1/11/2007:2000 * 360.000 = 720.000.000 ng

_Mc cho vay:40% * 720.000.000 = 288.000.000 ng

_Ngy 1/11/2007 NH gii ngn:

N 2111: 288.000.000 ngC 1011: 288.000.000 ng

ng thi Nhp ti khon 994

_Ngy 1/12/2007: khch hng tr vn gc v li= 288.000.000/3 + 288.000.000 * 1.2%= 99.456.000 ng

N 1011 99.456.000C 2111 96.000.000C 702 3.456.000

_Ngy 5/12/2007 khch hng thanh ton ton b n gc v li cn liS tin khch hng thanh ton:


18/23

= 2 * 96.000.000 + 192.000.000 * 1.2% * 4 / 30 = 192.307.200 ngN 1011 192.307.200

C 2111 192.000.000C 702 307.200

V d 2:

Cng ty c phn xi mng H Tin bn chu cho Tng cng ty Xy dng s 1 tr gi hp n: 1 t ng trong thi hn 3 thng. Do nhu cu vn lu ng, ngy 6/11/2006 cng ty CP mng H tin k hp ng bao thanh ton truy i vi NHTMCP SCB thi hn 3 thng

_Li sut bao thanh ton: 0.95 %/thng_Li bao thanh ton qu hn bng 1.5 ln li sut bao thanh ton_Ph bao thanh ton: 0.2% gi tr khon phi thu c bao thanh ton_VAT 10%Ngy 6/2/2007 Tng cng ty xy dng s 1 khng tr nNgy 17/2/2007, Tng cng ty xy dng s vn khng thanh ton, SCB gi thng bo dn c truy i n Cng ty c phn xi mng H Tin

Ngy 20/2/2007, Cng ty c phn xi mng H Tin tr n

Ngy 6/11/2006

S tin bao thanh ton = Gi tr khon phi thu c bao thanh ton li bao thanh tonph bao thanh ton VAT ph bao thanh ton

Li bao thanh ton = 1.000.000.000 - 1.00.000.000/ (1 + 0.95%)3

= 27.966.953 ng

Ph bao thanh ton = 0.2% * 1.000.000.000= 2.000.000 ng

S tin bao thanh ton := 1.000.000.000 27.966.953 - 2.200.000= 969.833.047 ng

N 2111. Tng cng ty xy dng s 1: 1.000.000.000C 4211.Cng ty H Tin 969.833.047

C 488 27.966.953C 717 2.200.000

Ngn hng phn b li bao thanh ton 3 ln:= 27.966.953 / 3 = 9.322.317,667 ng

N 488 9.322.317,667C 702 9.322.317,667

Ngy 17/2/2007, SCB chuyn sang i n cng ty xi mng H tin


19/23

N 2111.Cng ty xi mng H Tin 1.000.000.000C 2111.Tng cng ty xy dng s 1 1.000.000.000

ng thi chuyn sang n qu hn i cng ty xi mng H Tin

N 2112.cng ty XM H Tin

C 2111. cng ty XM H Tin

Ngy 20/2/2007 cng ty H Tin tr n:

T ngy 6/2/2007 n ngy 16/2/2007, li vay

= 1.000.000.000* 0.95% * 11/30= 3.483.333,33 ng

T ngy 17/2/2007 n ngy 20/2/2007,

li bao thanh ton qu hn = 1,5 ln li bao thanh ton = 1,5 * 0.95% == 1,425 %

Tin li = 1.000.000.000 * 1.425% * 3/30= 1.425.000 ng

Tng s tin cng ty thanh ton:= 1.000.000.000 + 3.483.333,33 +1.425.000 = 1.004.908.333 ng

N 4211.cng ty XM H Tin 1.004.908.333C 2112.Cng ty XM H Tin 1.000.000.000C 702 4.908.333

Cu 7: u nhc im ca cc phng thc thanh ton quc tThanh ton quc t l mt hot ng mang tm quan trng i vi c

NHTM cng nh i vi nn KTQD. Trong thanh ton quc t, vn quan tm nht l xc nh phng thc thanh ton. y l ton b qu

trnh, cc thc nhn tr tin hng trong giao dch mua bn ngoi thng gingi nhp khu v ngi xut khu.

Hin nay trong quan h ngoi thng c rt nhiu phng thc khc nhanh: chuyn tin, nh thu, ghi s, th tn dng Mi phng thc u c unhc im ring, do vy vic vn dng cc phng thc thanh ton thch hp mt vn quan tm ca 2 bn giao dch.

Chng ta s xem xt mt s phng thc hin hnh cng u nhc im cn:


20/23

+ Phng thc ng tin trc: y l phng thc bo m cho nh XK nhv h s nhn c tin thanh ton trc khi giao hng hoc khi hng n. Phng thc ny c dng khi c s mt n nh chnh tr v kinh t mnhp khu hoc khi kh nng thanh ton ca ngi mua b nghi ng.

+ u im: Phng thc ny t ri ro v tin li cho nh XK+ Nhc im: Khng c ph bin v s dng rng ri trong ti tr ngoi t

ng v bt li vi ngi mua h buc phi c s lng vn lu ng ln v c th

b hon giao hng khi nh XK gp kh khn- phng thc ghi s (m TK) l phng thc thanh ton trong ngi XK kXK hng ho, cung ng dch v th ghi n cho ngi NK. Ngi mua (NK) vthanh ton khon n ny trong tng thi k tho thun

Vi vic s dng ngy cng tng vn ti hng khng v ng b, vithanh ton theo phng thc ti khon m ngy cng tr nn thng dng. Png thc ny cng thng c sd trong trao i hng ho gia cng ty m vcng ty con nc ngoi.

+ u im: rt n gin, v trnh c cc chi ph ti tr v dch v, c slinh hot (khng quy nh ngy thanh ton c th)

+ Nhc im:-> kh nng kim sot tin t thp v theo phng thc giao dch ny m

chuyn giao ngoi hi c u tin thp.-> bt li cho nh XK v h t c bng chng cam kt v ngha v ca ng

mua phi tr mt s tin nht nh vo mt ngy nht nh- phng thc chuyn tin: l phng thc trong mt khch hng yu c

ngn hng phc v mnh chuyn mt s tin nht nh cho ngi c hn mt a im nht nh. Ngn hng chuyn tin phi thng qua i ca mnh nc ngi c hng thc hin nghip v chuyn tin

Vic chuyn tin c th thc hin qua 2 hnh thc ch yu l in bv th chuyn tin.

+ u im: nhanh chng, tin li v th tc n gin (quy trnh hch toch cn 3 bc)

+ Nhc im: Phng thc ny c s dng vi k 2 bn phi tin tng lnhau, ngn hng ch ng vai tr trung gian nn ri ro c th xy ra vi cngi nhn v ngi tr do qu trnh chuyn tin khng thnh

- Phng thc nh thu: l phng thc thanh ton m trong ngi bn sakhi giao hng, giao chng t hng ho u thc cho ngn hng phc v mn

thu h s tin bn hng ngi mua thng qua ngn hng phc v ngi mua.+ u im: ging nh chuyn tin- nhanh chng, tin li, th tc n ginquy trnh thc hin ngn gn

+ Nhc im: Khng m bo quyn li ca ngi bn v vic thanh toph thuc vo mun ca ngi mua, tc thanh ton chm v ngn hnch ng vai tr l ngi trung gian n thun

Phng thc nh thu c p dng trong trng hp hai bn mua bn tin cln nhau v thng dng thanh ton cc ph bn ti, bn hng

- phng thc tn dng chng t (LC):


21/23

th tn dng l mt vn bn cam kt dng trong thanh ton, trong mngn hng (phc v ngi NK), theo yu cu ca ngi NK s chuyn cho nghng nc ngoi (ngn hng phc v ngi XK) mt L/C cam kt tr cho ngXK mt s tin nht nh trong tgian quy nh vi k ngi XK phi xutrnh y b chng t ph hp vi cc k.

Trong thc t c 2 loi L/C c bn c s dng l th tn dng hu nganv th tn dng khng th hu ngang. Tu theo tnh cht, nhu cu ca qua

h thng mi gia 2 bn i tc m ngi xin m L/C tho thun vi ngi c hng L/C la chn loi hnh L/C m ti ngn hng phc v mnh.+ u im; bo m c quyn bnh ng trong quan h thanh to

gia ngi mua v ngi bn+ nhc im; phng thc ny cht ch nn th tc, quy trnh thc hin

m r, phc tp, i hi trnh nghip v cao.

Cu 10: Nhng thun li v kh khn v thanh ton Sc v th VNhin nay

Vic thanh ton khng dng tin mt ni chung v vic dng sc v ththanh ton ni ring c ngha rt to ln n s PT ca nn KT

VN hin nay cng vi tc tng trng n nh ca nn KT, s gitng cc TK tin gi ti ngn hng gip cho hot ng thanh ton khng dnTM nga cng ph bin vi nhiu hnh thc a dng. Tuy nhin, cc hnthc m NHTM VN hin nay ang sd ph bin l UNT, UNC, SEK cn chnh thc khc nh Sc v Th li cha c s dng rng ri. C nhiu nguynhn gy nn tnh trng , chng ta hy cng xem xt cc thun li, hnho ca vic s dng sc, th rt ra nhng nguyn nhn

Sc l lnh chuyn tin ca ch ti khon trn mu in sn ca ng

hng yu cu n v thanh ton (ngn hng phc v ch TK) rt mt s tit TK ca mnh tr cho ngi th hng

Cn th thanh ton l mt loi giy t c gi c bit, c lm bng chdo tng hp, c nh pht hnh n nh gi tr dng tr tin hng hohay dch v, rt tin mt t ng qua my c th hay cc my rt tin tng

- Thun li:S ch th c TK ti ngn hng tham gia thanh ton ngy cng tng

th hin qua tc thanh ton khng dng tin mt nm 2002 tng so v

2001S ngn hng tham gia thanh ton bng sc v th nhiu. Nu trc nm2001 VN c 10 NH cung cp th th n nay, hu ht cc NHTM qudoanh, c phn, chi nhanh NH u tham gia. S a dng v thanh phn shu, c cu t chc ca cc ngn hng lm cho th trng th tr nn sng, cnh tranh din ra trn c 2 lnh vc pht hnh th v thanh ton th

CP cng a ra nhng chnh sch v cc chng trnh hnh ng KT tk thun li cho vic s dng Sc v th. Phn 1, im 5 v ngn hng vi gim t l tin mt trong lu tng tin t mun gim khi lng gi t


22/23

tin mt trong lu thng th TM fi c thay th bng cc phng tin thanton l sc hoc th NG v s dng cc th thc thanh ton khng dng timt qua cc t chc cung ng dch v thanh ton

- kh khn:Thc trng nn KT cha thc s PT, thu nhp ca ngi dn VN cn m

thp, GDP bnh qun u ngi ch n 100USD/ nm. Cng vi tm l cn ng, e ngi trong vic pht hnh v tip nhn sc v th thanh ton khi mu

bn hng ho v dch v, v phn ln khi s dng sc v th ngi dn phm TK ti ngn hng trong khi dn VN c thi quen giao dch bng TM.Trnh hiu bit ca ngi dn v cc hnh thc thanh ton hin

nh sc v th cn thpi vi cc doanh nghip, khi tham gia thanh ton khng dng TM qu

ngn hng s b tnh thu chnh xc, iu ny l iu doanh nghip khnmong mun, nht l nhng doanh nghip trn thu. V vy h vn cha sdng hnh thc thanh ton sc v th nhiu.

Ni dung, th thc sthanh ton sc v th VN cha thng thong, cc nhqun l xy dng chnh sch cn t nng tnh an ton ca sc v th lmmt i c tnh vn d ca n l thun tin trong thanh ton

Kh khn ln nht ca vic pht trin s dng sc v th thanh ton Vhin nay l c s vt cht k thut ca cc ngn hng vn cha c h thnk thut thng nht t TW n a phng c s, cc phn mm gia cngn hng c nhiu iu khng tng thch. H thng my rt tin t ns dng trong thanh ton th cha ph bin v ng b

H thng cng ngh thng tin cha p dng rng khpTnh trng dng sc v c bit l th gi mo, gian ln gy lo ng

cho ngn hng trong vic thanh ton sc v th.

Cu 11: thanh ton khng dng tin mt, ngha, vai tr vi nnKT. Lin h vi VN

Thanh ton tin t trong nn KT din ra di hai hnh thc l thanh tobng tin mt v thanh ton khng dng tin mt. Nu thanh ton bng timt, c s xut hin ca TM trong qu trnh thanh ton th thanh tokhng dung tin mt khng c s xut hin ca TM trong qu trnh thanton m c tin hnh bng cch trch tin t TK ca ngi th hng hobng cch b tr ln nhau thng qua vai tr trung gian ca ngn hng.

Xut pht t nhu cu thc t ca lu thng, trao i hng ho, thanh tokhng dng TM ra i t rt sm, t khi xut hin ngn hng lm dch vthanh ton. Ngy nay, khi nn KTPT, h thng NH khng ngng ln mnh vhin i th thanh ton khng dng TM cng PT v chim t trng cao trontng doanh s thanh ton tiu th

ngha ca thanh ton khng dng TM ra i khc phc c nhinhc im ca thanh ton bng TM, khng phi mang vc cng knh kthanh ton vi s lng ln, trnh c hin tng trm cp khi mang theo bmnh, thun tin trong vic thanh ton.


23/23

Vai tr: Pht huy vai tr to ln i vi SX, lu thng hng ho, tit kim cph lu thng, gp phn tng ngun vn cho ngn hng v tng cng qun vi m i vi hot ng thanh ton trong nn KT.

Lin h VN trc kia ch thanh ton chuyn tin t khi i mi vi hong nganh ngn hng t ngn hng mt cp sang ngn hng 2 cp. NHNlm nhim v qun l NN v tin t v ngn hng, cc NHTM l doannghip kinh doanh tin t. Ngoi kho bc Nh nc cc cp ra i cng l

thanh ton. T cng tc thanh ton khng dng TM tr nn kh khn phtp khi khch hng m TK tin i khng k hn n v thanh ton ny trtin cho KH m TKTG khng k hn n v thanh ton khc h thng bit l khch hng tr tin v khch hng th hng 2 a phng khc nhaT xut hin thm nhiu phng thc thanh ton khc nhau nh UNT, UNCSc, th, L/C

Hin nay VN cc hnh thc UNT, UNC c s dng ph bin troncng tc thanh ton ca cc ngn hng thng mi v c s dng ch ybi cc doanh nghip trong vic thanh ton tin hng. Sc v th th li s dng ch yu bi cc c nhn

Tuy nhin, v tm l tiu dng tin mt ca nhn dn VN vn cn nnnn hot ng thanh ton khng dng TM VN vn cn cha PT. Mt khc, dcng ngh thng tin p dng vo cc ngn hng cha rng ri -> hn ch

Documents

Bai Tap Ke Toan Ngan Hang 8683 9001