a)Irrvocable credit b)Transferable credit c)Back to back credit d)Revoling credit B. V transferable credit (th tn dng chuyn nhng) Lai L/C ny c p dng trong

trng hp ngi hng li th nht ko s lng hng ha XK hoc ko c hng, h

ch l ngi mi gii thng mi nn c chuyn nhng 1 fn hay tan b ngha v

thc hin L/C cho nhng ngi hng li th 2. Nhng ngi hng li ny s tin hnh

giao hng v ngi lp ct hng ha gi ti NH FH L/C (bn NK)

Cu 105: Trong thanh ton L/C ngi NK da vo vn bn no kim tra ct thanh tan? a)Hp ng b)L/C c)Tha c Nh d)Hp ng v L/C B Cu 106: Gi s ngi XK ko giao hng nhng xut trnh c b ct f hp vi iu khan ca L/C th NH FH x l ntn? a)Vn thanh tan b)Ko thanh tan c)Thanh tan 50% gi tr d)Ty NH quyt nh

Cu 107: NH nc A mun tr tin cho NH nc B nhng gia 2 NH ny cha thit lp quan h i l hi vic thanh tan c th thc hin c ko? a)C b)Ko c)Ty thuc NH A d)Ty thuc NH B A. c thanh tan qua trung gian (bn th 3)

Cu 108: Ngy xut tronh ct trong thanh tan L/C fi l ngy no? a)Trc hoc cng ngy giao hng b)Cng ngy giao hng c)Sau ngy giao hng d)Trc hoc cng ngy ht hn hiu lc L/C

C. V sau khi giao hng xong th nh XK mi tin hnh lp ct v mi c c s lp

ct.Khi ct c lp xong th ngi hng th tin hnh xut trnh ct n NH fc v mnh

c thanh ton

Cu 109: Trong k giao hng CIF, trn B/L fi ghi f cc ntn? a)Freight to collect b)Freight prepayable c)Freight prepaid d)Freight to be prepaid C. V CIF-cost, insurance, freight-gi hng, f bo him, cc vn chuyn. Ti cng

quy nh (Nh XK chu trch nhim thu tu, ng bo him nn khi nh NK thanh tan

cho nh XK th s tin fi tr=gi hng+f bo him+cc vn chuyn cc tr trc).

Freight prepaid: cc f tr ti cng bc. Tc nh XK chu trch nhim thu tu, mua

bo him KHi nh NK tr tin th cng bao gm gi hng ha+f BH+cc vn chuyn

Cu 110: Khi s dng L/C tun han s c li cho ai? a)Ngi NK b)Ngi XK c)NH FH d)NH thng bo A. L/C tun han l L/C ko th hy ngang m sau ny khi s dng ht gi tr ca n

hoc ht hn hiu lc th n li c gi tr nh c v tip tc c s dng 1 cch tun

han trong 1 thi hn nht nh cho n khi tng tr gi hp ng c thc hin khi s

dng L/C tun han c li: trnh c ng vn, gim c f m L/C, gim c t l k qu,

ngi mua ch ng v ngun hng

Cu 111: Khi s dng L/C c xc nhn s c li cho ngi NK a)ng b)Sai c)Ko ng han tan d)Ty thuc NH FH B. Khi s dng L/C xc nhn th s c li cho ngi XK ch ko fi ngi NK v ngi

XK s c m bo kh nng thanh tan

Cu 112: Stand by credit l fng thc tr tin hng ha XNK? a)ng b)Sai c)Ko ng han tan d)Ty thuc ngi tr tin B. Stand by credit th tn dng d phng. m bo quyn li cho ngi NK, NH m

L/C d phng s cam kt vi ngi NK s thanh tan li cho h trong trng hp ngi

XK ko hon thnh ngha v giao hng theo L/C ra. V vy, th tn dng d phng ko

mang tnh cht l phng thc thanh ton hng ha XNK, m ch c tnh cht l phng

thc m bo cho vic giao hng, thc hin ng hp ng.

Cu 113: Stand by credit l 1 cng c m bo thc hin hp ng thng mi quc t? a)ng b)Sai c)Thi k thuc NH d)Ko han tan ng A. Stand by credit th tn dng d phng. m bo quyn li cho ngi NK, NH m

L/C d phng s cam kt vi ngi NK s thanh tan li cho h trong TH ngi XK ko

hon thnh ngha v giao hng theo L/C ra Ko mang tnh cht l fng thc thanh

tan hng ha XNK, m ch c tnh cht l phng thc m bo cho vic giao hng, thc

hin ng hp ng

Cu 114: Back to back credit c s dng trong trng hp no? a)2 bn XK ko tin nhau b)Mua bn chuyn ti XK c) d) B. Back to back credit th tn dng gip lng. Sau khi nhn c L/C do ngi NK m

cho mnh hng, nh XK cn c vo ni dung L/C ny v dng chnh L/C ny th chp

m 1 L/C khc cho ngi khc hng vi ni dung gn ging nh L/C ban u c s

dng ch yu qua mua bn trung gian.

Cu 115: Loi L/C no sau y c coi l phng tin cp vn cho bn trc khi giao hng a)Irrevocable credit b)Red clause credit c)Revoling credit d)Irrevocable transferable credit B. V Red clause credit_TD iu khan (tn dng ng trc) Th tn dng ny km

theo 1 iu khan c bit y nhim cho NH thng bo hoc NH xc nhn, ng tin trc

cho ngi hng trc khi h xut trnh ct hng ha c s dng nh 1 phng tin

cp vn cho bn bn trc khi giao hng

Cu 116: Reciprocab credit c s dng trong trng hp no? a)Hng i hng b)NH 2 bn XNK tin tng nhau c)Nh XK ko tin tng NH tr tin

d)2 bn XNK m ti khan cng 1 NH. A. Reciprocal credit:th tn dng i ng. L loi L/C ch bt u c hiu lc khi L/C kia

i ng vi n m ra L/C i ng c s dng trong phng thc hng i hng

(Barter) v phng thc gia cng thng mi quc t. c im ngi m L/C ny l

ngi hng li L/C kia v ngc li

Cu 117: Loi L/C no c s dng khi ngi xut khu ng vai tr l ngi mi gii a)Revoling credit b)Transferable credit c)Stand by credit d)Red clause credit B. Transferable credit: th tn dng chuyn nhng. Loi L/C ny c p dng trong

trng hp ngi hng li th nht ko c s lng hng ha XK hoc ko c hng,

h ch l ngi mi gii thng mi nn chuyn nhng 1 fn hay tan b ngha v

thc hin L/C cho nhng ngi hng li th 2.

Cu 118: Mt khch hng c 1 t sec 20.000USD mun i sang HKD. Bit t gi USD/HKD=6,8514/20. Hi khch hng s nhn c bao nhiu HKD? a)137.038 b)137.028 c)137.048 d)137.040 B. Ta c 1USD=6,8514HKD

200.000USD xHKD

x = 20.000 * 6,8514 = 137.028

Cu 119: 1 khch du lch c 2000 EUR mun i sang VND vi NH bit t gi mua 1EUR=20.240 VND, 1 EUR=20.260 VND. Hi khch du lch s nhn c s VND l bao nhiu? a)40.520.000 b)40.480.000 c)40.620.000 d)40.500.000 B. Ta c : 1EUR = 20240 VND

2000EUR x VND

x = 2000 * 20.240 = 40.480.000

Cu 120: Mt khch hng n NH chit khu 1 t hi fiu thu c 200.000SGD, h ngh NH i sang JPY Bit t gi USD/SGD=1,6812/20 USD/JPY=112,24/321

Hi khch hng s nhn c s tin bng JPY l bao nhiu? a)13.354.735,15 b)13.361.884,37 c)13.346.016,65 d)13.350.210,50 C. Ta c SGD/JPY = min (USD/JPY : USD/SGD) = 112,24/1,6820

1SGD = 112,24/1,6820 JPY

200.000SGD x JPY

==> x = 200.000 * 112,24/1,6820 = 13.346.016,65

Vy khch hng nhn c s tin l 13.346.016,65 JPY

Cu 121: Mt khch hng n NH chit khu hi fiu thu c 500.000 HKD, h mun i sang SGD thanh tan hng NK. Bit t gi: USD/HKD=7,4020/28 USD/SGD=1,7826/32 Hi s SGD khch hng s nhn c l bao nhiu? a)120.400,39 b)120.453,93 c)120.413,40 d)120.420,42 A. Ta c HKD/SGD = min(USD/SGD : USD/HKD) = 1,7826/7,4028

C 1 HKD = 1,7826/7,4028 SGD

500.000HKD x SGD

==> x = 500.000 * 1,7826/7.4028 SGD = 120.400,39 SGD

Vy vi 500.000HKD th khch hng i c 120.400,39 SGD

Cu 121: Nh chit khu 1 t hi fiu tr gi 600.000 SGD li sut CK l 3% v s tin CK 3000 SGD hi thi gian chit khu l bao nhiu thng? a)1,5 b)2 c)2,5 d)3 B. Gi thi gian chit khu l t.

3000 = (600.000 * 3%* t)/12

t = 2

Vy thi gian chit khu l 2 thng

Cu 122: NH chit khu 1 t hi fiu tr gi 600.000 USD v thi hn 2 thng s tin chit khu l 3000 USD. Hi li xut chit khu tnh theo % nm l bao nhiu? a)2,0 b)3,0

c)2,5 d)4,0 B. Gi l/s chit khu tnh theo %nm l i

3000 = (600.000 * i *2)/12=3%

Cu 123: NH chit khu 1 t hi fiu tr gi 500.000 EUR, l/s chit khu 2,5%/nm. Thi hn 3 thng. S tin chit khu (EUR) l bao nhiu? a)3125 b)3150 c)3200 d)3250 A. S tin chit khu NH nhn c (l/s chit khu)=(500.000*2.5%*3)/12=3125

Cu 124: Ngn hng chit khu 1 t hi fiu, thi hn chit khu 3 thng, l/s chit khu 2,5%/nm, s tin chit khu 3125 USD. Hi t hi fiu ny c gi tr ban u l bao nhiu USD? a)502.000 b)500.000 c)520.000 d)540.000 B. Gi gi tr hi fiu ban u l x.

3125=(x * 2,5% *3)/12

x = 500.000

Cu 125: NH chit khu 1 t hi fiu tr gi 500.000 USD thi hn 3 thng s tin CK 3125 USD l/s tnh % theo nm l bao nhiu? a)2,0 b)2,5 c)3,0 d)3,5 B. Gi l/s tnh theo nm l i

3125=(500.000*i*3)/12 i=2,5%

Cu 126 (79): NH chit khu 1 t hi fiu tr gi 500.000 HKD, l/s chit khu 2,5%/nm. S tin CK 3125 HKD. Hi thi hn chit khu hi fiu tnh theo thng l bn? a)3,0 b)2,0 c)2,5 d)3,5

Cu 127: Trong nh thu D/A ngi XK (A) chuyn nhng hi fiu c chp nhn cho ngi th hng mi (B) n hn ngi thu hng B i tin nhng ngi nhp khu ko tr tin vi l do hng ha h nhn c ko ng vi hp ng. Hi trch nhim thanh tan ny ai fi gnh chu a)Ngi XK b)Ngi NK c)Ngi XK v ngi th hng d)Ngi th hng B. V hi fiu c c im l tnh bt buc tr tin ca hi fiu. Khi nh NK k chp

nhn tr tin hi fiu th theo quy nh ca php lut, ngi b k ft fi tr tin theo ng

ni dung ca hi fiu, ko c vic bt k l do ring hoc chung no t chi tr tin, tr khi

hi fiu c lp tri vi lut iu chnh. V vy khi nh NK k chp nhn tr tin hi fiu th

nh NK buc fi tr tin cho bt c ai l ngi cm hi fiu ngay c trong trng hp

ngi XK ko giao hng ha cho ngi mua.

Cu 128(81): NH xc nhn vn fi thanh tan cc ct f hp c xut trnh n NH sau ngy L/C. Xc nhn ht hn nu NH kim tra ct gi vn bn xc nhn rng ct c xut trnh n NH ny trong thi gian hiu lc ca L/C a)ng b)Sai c)Do NH ft hnh quy nh d)Do NH thng bo Cu 129: Ct xut trnh chm l ct xut trnh sau a)Khi L/C ht hn hiu lc b)Thi hn xut trnh quy nh c) d) B. V trong hp ng thng mi c quy nh thi hn xut trnh ct, nu xut trnh ct

sau thi hn quy nh th ct xut trnh chm s mt quyn i tin

Cu 130 (83): Theo UCP 500 ca ICC nu L/C ko quy nh g khc th gi tr hi fiu c c php vt s d ca L/C hoc gi tr cho php trong L/C hay ko? a)C b)Ko c)Do ngi XK quyt nh d)Do NH thanh tan quyt nh

Cu 131: L ngi XK trong thanh tan L/C nu c chn L/C th nn chn loi no? a)Irrevocable credit