2.ke Toan Nghiep Vu Huy Dong Von

Trong chng ny chng ta s nghin cu: Khi qut nghip v huy ng vn.
CHNG II
Cc nghip v huy ng vn
Gi tin Gi tit kim Pht hnh giy t c gi
Ging vin: Nguyn Tin Trung
1. Khi qut v nghip v huy ng vn 2. Kt cu ti khon cn s dng 3. Nghip v tin gi thanh ton 4. Nghip v tin gi tit kim 5. Nghip v pht hnh giy t c gi 6. Vay Cc TCTD
Ging vin: Nguyn Tin Trung Ging vin: Nguyn Tin Trung
PHN I
Huy ng vn l g? Tin gi thanh ton l g? Tin gi tit kim l g ?
ngha nghip v huy ng vn Vn huy ng l ngun vn ch yu, chim t trng ln C ngha quyt nh ti s tn ti v pht trin ca NH i vi khch hng: y l ni an ton gi tin v tit kim tin nhn ri ca mnh Mun huy ng vn cc NHTM cn thc hin tt Li sut huy ng hp l Th tc n gin, thun tin, nhanh chng, an ton C nhiu sn phm da trn nn tng CNTT hin i M rng mng li hp l Thi , phong cch giao dch ca cn b ngn hng Tuyn truyn qung b sn phm Xy dng hnh nh ngn hng Tham gia bo him tin gi
Tin gi
Khng k hn C k hn
Tin gi tit kim

Khng k hn C k hn
Pht hnh cc GTCG (k phiu, tri phiu, thng phiu...)

Pht hnh ngang gi Pht hnh c chit khu Pht hnh c ph tri
Vn i vay
Vay ti th trng lin ngn hng Vay ca NHNN Vay ca nc ngoi
Cn c gi l ti khon tin gi thanh ton. c im: ngi gi tin c th gi v rt tin bt c lc no trong phm vi s d ti khon. Tnh cht ca ti khon thanh ton l lun c s d C. Tuy nhin, nu gia ngn hng v ngi gi tin tho thun vi nhau s dng hnh thc thu chi ti khon th ti khon ny c th d C v cng c th d N (nn cn c gi l ti khon vng lai). Cch tnh li: tnh theo phng php tch s: S tin li = Tng tch s d x Li sut thng/30 ngy (hoc li sut nm/360 ngy)
7
Ngy (1) 27/7 mang sang 31/07/05 04/08/05 14/08/05 16/08/05 24/08/05 27/08/05
S d (2) 1.280.000 720.000 1.800.000 5.900.000 3.500.000 9.600.000 ---
S ngy thc t (3)
Tch s (=2*3)
Ngy
1/1 10/1 20/1
Pht sinh
+10tr +5tr -5tr 0 -10tr 0
S d
S ngy
Tch s
Li
Tng tch s
31/1 10/2 28/2
Tng tch s * l/s (thng) Li thng = 30
Tnh s li pht sinh n ngy 28/2, cho bit li sut khng k hn 0,3%/thng
10
Loi tin ny ca cc doanh nghip, t chc kinh t, c nhn gi vo NHTM vi mc ch hng li. c im: ngi gi tin ch c lnh tin sau mt thi hn nht nh t mt vi thng n mt vi nm (khi n hn). Tuy nhin, do nhng l do khc nhau, ngi gi tin c th rt trc hn, trng hp ny ngi gi tin khng c hng li, hoc c hng theo li sut thp tu theo quy nh ca mi ngn hng (thng thng = ls KKH). Cch tnh li: S tin li = S tin gi (s d) x Li sut x Thi gian gi
L tin gi tit kim m ngi gi tin c th rt theo yu cu m khng cn bo trc vo bt k ngy lm vic no ca t chc nhn tin gi tit kim. i vi khch hng khi chn la hnh thc tin gi ny th mc tiu an ton v tin li quan trng hn mc tiu sinh li. i vi ngn hng, v loi tin ny khch hng mun rt bt c lc no cng c nn ngn hng phi bo m tn qu chi tr v kh ln k hoch s dng tin gi cp tn dng. Do vy, ngn hng thng tr li rt thp cho loi tin gi ny (khong 0.6%/thng).
11
12
L tin gi tit kim m ngi gi tin ch c th rt tin sau mt k hn gi tin nht nh theo tho thun vi t chc nhn tin gi tit kim. Mc tiu quan trng ca khch hng khi chn la hnh thc tin gi ny l li tc c c theo nh k. Do vy li sut ng vai tr quan trng thu ht c i tng khch hng ny. Mc li sut cn thay i theo k hn gi (3, 6, 9 hay 12 thng), tu theo loi ng tin gi tit kim (VND, USD, EUR hay vng), v tu theo uy tn v ri ro ca ngn hng nhn tin gi.
Nguyn tc: Tin gi c k hn th khng c rt trc hn, nu rt trc hn s phi hng li sut khc nh hn li sut ng hn (Ty vo chnh sch ca mi NH, thng thng l li ko k hn) Tnh li theo mn Hnh thc tr li: Tr li nh k Li trc hn Tr li khi o hn Hng thng: phi hch ton li ghi nhn vo chi ph tr li u n, li hng thng tuyt i khng nhp gc Khi o hn nu KH khng n lnh tin, NH s nhp li vo gc v m cho KH mt k hn mi tng ng vi k hn c theo mc li sut hin hnh. Nu khch hng rt trc hn, khch hng ch c hng li sut ko k hn cho ton b thi gian gi tin ca k hn .
13 14
ng A gi TK 10tr, k hn 1 thng, li sut 24%/nm. Sau 1 nm ng ta n tt ton, tnh s li ng ta nhn c?
Gi tin gi l P0 Li sut l i S k l n Ta c:
Li = P0 x i Li nhp gc = P0 + P0 x i = P0 x (1+i) P1 = P0 x (1+i) P2 = P0 x (1+i)2 Pn = P0 x (1+i)n
15
16
Ngn hng cho ng A vay 10tr, k hn 12 thng, li sut 28%/nm. Sau 1 nm ng ta n tt ton, tnh s li ng ta phi tr?
Ngy 20/8/2010, b Lan n ngn hng tt ton 1 s tit kim 100tr ng, thi hn 6 thng, ngy gi 01/01/2010, li sut 12%/nm, li sut khng k hn l 0,3%/thng. Tnh s li d chi hng thng v s tin phi tr chi thm ngoi li d chi? nh khon cc nghip v pht sinh?
17
18
- Huy ng vn ngn hn: Giy t c gi ngn hn l giy t c gi c thi hn di 12 thng, bao gm k phiu, chng ch tin gi ngn hn, tn phiu v cc giy t c gi ngn hn khc. - Huy ng vn trung v di hn: Mun huy ng vn trung v di hn (3, 5 hay 10 nm) cc NHTM c th pht hnh k phiu, tri phiu v c phiu. NHTM pht hnh giy t c gi theo 3 phng thc: pht hnh giy t c gi ngang gi, pht hnh giy t c gi c chit khu v pht hnh giy t c gi ph tri. V tr li pht hnh giy t c gi thng p dng 3 hnh thc l tr li trc, tr li sau v tr li nh k.
Cc TCTD khc khi tham gia h thng thanh ton c th m ti khon ti NHTM. Qua ti khon ny, NHTM c th huy ng vn ging nh i vi cc t chc kinh t bnh thng. Ngoi cc t chc tn dng, NHNN cng c th l ni cung cp vn cho NHTM di hnh thc cho vay. NHTM vay NHNN theo cc loi sau: Vay theo h s tn dng, vay chit khu, ti chit khu cc giy t c gi, vay cm c cc giy t c gi, vay thanh ton b tr... Huy ng vn t cc ngun vn khc Bao gm vn ti tr, u thc u t, vn cho vay ng ti tr, vn lin doanh, lin ktbng ng VN hay bng ngoi t ca Chnh ph, cc t chc quc t v cc t chc khc giao cho NHTM s dng theo cc mc ch ch nh.
19
20
Khch hng
Sai
Chng t
Giao dch vin Sai Kim sot vin
PHN II
Thu, chi hoc chuyn khon v ghi s
Ngn qu
21
22
o o o o o o o o o o o o o o o
TK421: Tin gi ca KH trong nc bng VND (D c) TK422: Tin gi ca KH trong nc bng ngoi t (D c) TK423: Tin gi tit kim bng VND (D c) TK424: Tin gi tit kim bng ngoi t & vng (D c) TK431: Mnh gi GTCG bng ng Vit nam (D c) TK434: Mnh gi GTCG bng ngoi t & vng (D c) TK432: Chit khu GTCG bng VND (D n) TK435: Chit khu GTCG bng ngoi t & vng (D n) TK433: Ph tri GTCG bng VND (D c) TK436: Ph tri GTCG bng ngoi t & vng (D c) TK49 : Li & ph phi tr cho tin gi (D c) TK388: Chi ph ch phn b (D n) TK801: Chi ph tr li tin gi (D n) TK803: Chi ph tr li pht hnh giy t c gi (D n) TK1011/1031: TM ti qu bng VN/bng ngoi t (D n)
Ni dung: Dng phn nh s tin mt, CTCG ti NH TK1011: Tin mt ti n v bng VND (D N) TK1031: Tin mt ti n v bng ngoi t (D N)
Ti khon 10X1
S tin tng ln
S tin gim i, chi ra
D N: S tin hin c ti ngn hng
23
24
Ni dung: Dng phn nh s tin m khch hng ang gi ti NH TK4211: Tin gi KKH ca KH trong nc bng VN (D c) TK4221: Tin gi KKH ca KH trong nc bng ngoi t(D c) TK4232: Tin gi tit kim c k hn bng VND (D c) TK4242: Tin gi tit kim c k hn bng ngoi t & vng (D c)
Ni dung: Phn nh s li dn tch tnh trn cc ti khon ngun vn m TCTD phi tr khi o hn TK4911 : Li & ph phi tr cho tin gi KKH (D c) TK4913 : Li & ph phi tr cho tin gi TK c KH (D c)
Ti khon 42
Khch hng rt tin
Ti khon 4911 or 4913

S tin li thanh ton cho KH (o hn) S tin li phi tr dn tch (nh k) D C: S tin li phi tr dn tch cha thanh ton
25
Khch hng gi tin D C: S tin KH ang gi ti NH
26
Ni dung: Phn nh cc chi ph thc t pht sinh nhng c lin quan n kt qu kinh doanh ca nhiu k k ton v vic phn b cc khon chi ph ny vo chi ph ca cc k k ton TK388: Chi ph ch phn b (D n)
Ni dung: Phn nh chi ph tr li pht sinh trong k k ton TK801: Chi ph tr li tin gi (D n) TK803: Chi ph tr li pht hnh giy t c gi (D n)
Ti khon 388
Chi ph tr trc ch phn b (u k) D N: CP tr trc cha c phn b
Ti khon 80
Chi ph tr li pht sinh trong k Chi ph tr li c thoi chi trong k
Chi ph tr trc c phn b trong k (nh k)
D N: CP tr li trong k
27
28
Ti khon s dng: Nhm ti khon tin gi ca khch hng: Ti khon cp I: TK 42- Tin gi ca khch hng Ti khon cp II v III: TK 421- Tin gi ca khch hng trong nc bng VND TK 4211- Tin gi khng k hn TK 4212- Tin gi c k hn TK 4214- Tin gi vn chuyn dng TK 422- Tin gi ca khch hng trong nc bng ngoi t TK 4221- Tin gi khng k hn TK 4222- Tin gi c k hn
Ti khon cp II v III: TK 423- Tin gi tit kim bng VND TK 4231- Tin gi khng k hn TK 4232- Tin gi c k hn TK 424- Tin gi tit kim bng ngoi t v vng TK 4241- Tin gi khng k hn TK 4242- Tin gi c k hn TK 425- Tin gi ca khch hng nc ngoi VND TK 4251- Tin gi khng k hn TK 4252- Tin gi c k hn
29
30
Ti khon cp II v III: TK 426- Tin gi ca KH nc ngoi bng ngoi t TK 4261- Tin gi khng k hn TK 4262- Tin gi c k hn TK 491- Li phi tr cho tin gi TK 4911- Li phi tr cho tin gi bng VND TK 4912- Li phi tr cho tin gi bng ngoi t TK 4913- Li phi tr cho tin gi tit kim bng VND TK 4914- Li phi tr cho tin gi TK bng ngoi t
Ti khon cp II v III: TK 50- Thanh ton gia cc t chc tn dng: TK 5011- Thanh ton b tr ca ngn hng ch tr TK 5212 Lin hng n nm nay
31
32
K ton tin gi: 1. KH np tin mt = VN vo ti khon tin gi N TK 1011 C TK 4211 Chng t hch ton: Giy np tin 2. KH np tin mt = ngoi t vo ti khon tin gi N TK 1031 C TK 4221 Chng t hch ton: Giy np tin 3. KH nhn tin t khch hng khc cng ngn hng: N TK 4211.B, 4221.B C TK 4211.A,4221.A Chng t hch ton: Bng k, giy bo
u ngy: TK ng A: 100tr, TK ng B: 100tr

4211.A 100tr 4211.B 100tr
Pht sinh trong ngy: A nhn c tin chuyn khon t ng B 50tr, ng B c tk cng ngn hng. Hch ton?
33
34
4. KH nhn tin t khch hng khc c TK ti ngn hng khc: N TK 5011,1113,5212 C TK 4211.A,4221.A Chng t hch ton: Bng k, giy bo 5. KH chuyn tin thanh ton cho khch hng khc cng ngn hng. N TK 4211,4221.A C TK 4211, 4221.B
u ngy: TK ng A: 100tr, TK ng B: 100tr

4211.A 100tr 4211.B 100tr
6. KH chuyn tin thanh ton cho khch hng khc khc ngn hng
N TK 4211,4221.A C TK 5012, 1113, 5211 C TK 711 Thu dch v thanh ton (nu c) C TK 4531 thu GTGT phi np
Pht sinh trong ngy: A chuyn khon cho ng B 50tr, ng B c tk khc ngn hng. Ph dch v chuyn khon l 10.000 ng (cha bao gm thu GTGT 10%). Hch ton?
35
36
u ngy: TK ng A: 100 USD, TK ng B: 100 USD

4221.A 100$ 4221.B 100$
Pht sinh trong ngy: A chuyn khon cho ng B 50$, ng B c tk khc ngn hng. Ph dch v chuyn khon l 2$ (cha bao gm thu GTGT 10%)
7. Khch hng rt tin mt ti qu N TK 4211,4221 C TK 1011,1031 8. Khch hng rt tin mt ti my ATM N TK 4211,4221 C TK 1014
37
38
K ton li phi tr cho khch hng Hng thng vo ngy 26 hoc cui thng ngn hng tnh li phi tr cho khch hng v thanh ton tin li cho khch hng theo phng thc li nhp gc: N TK 801 (tr li tin gi): li hng thng C TK 42x1 (tin gi): li hng thng
Tin gi/KH: 4211,4221
TK TM hoc Thch hp khc: 1011, 1031,42x1 Giy np tin, chng t thanh ton
Bng k tnh li hng thng
Chi ph tr li: 801
KH Rt TM, Sc lnh TM, ct t.ton
TK thch hp bao gm: TM, TG ca KH khc cng NH, TK thanh ton vn gia cc NH NH tnh li cho khch hng theo phng php tch s, vo ngy gn cui thng v li c nhp gc (thng thng ngy 26)
39
40
10
ng Li Vn Bo c pht sinh tin gi khng k hn trong nm nh sau: Ngy 3/3: Np 170.000.000 Ngy 8/3: Np 20.000.000 Ngy 20/3: Rt 50.000.000 Ngy 07/05: Rt 100.000.000 Ngy 30/5 ng Bo yu cu tt ton ti khon. Yu cu: Hch ton cc nghip v pht sinh, bit li khng k hn l 0,3%/thng.
PHN III
41
42
1.1 K ton tin gi tit kim: 1. Khch hng gi TK KKH bng VND N TK 1011 S tin gi C TK 4231 S tin gi 2. Khch hng gi TK c k hn bng VND N TK 1011 S tin gi C TK 4232 S tin gi 3. Khch hng gi TK khng k hn bng ngoi t N TK 1031 S tin gi C TK 4241 S tin gi 4. Khch hng gi TK c k hn bng ngoi t N TK 1031 S tin gi C TK 4242 S tin gi
1.1 K ton tin gi tit kim: 5. Khch hng nhn tin VN t cc khch hng khc ngn hng gi tin tit kim KKH: N TK 5012, 1113, 5212 Cc hnh thc thanh ton vn C TK 4231 S tin khch hng gi tit kim 6. Khch hng nhn tin ngoi t t cc khch hng khc ngn hng gi tin tit kim c k hn: N TK 5012, 1113, 5212 Cc hnh thc thanh ton vn C TK 4232 S tin khch hng gi tit kim
43
44
11
1.1 K ton tin gi tit kim: 7. Khch hng rt tin gi tit kim c k hn bng VN gi tk khng k hn: N TK 4232 Gc + li C TK 4231 Gc + li 8. Khch hng rt tin gi tit kim c k hn bng ngoi t gi tk khng k hn: N TK 4242 Gc + li C TK 4241 Gc + li
1.1 K ton tin gi tit kim: 9. Khch hng rt tin gi tit kim c k hn 6 thng bng VN gi tk c k hn 3 thng: N TK 4232.6th Gc + li C TK 4232.3th Gc + li 10. Khch hng rt tin gi tit kim c k hn bng VN gi tin gi thanh ton: N TK 4232 Gc + li C TK 4211 Gc + li
45
46
1.2 K ton li phi tr ca tin gi tit kim 1. Hng thng ngn hng tnh li phi tr (li d chi) cho KH gi TK bng VN N TK 801 Tr li tin gi C TK 4913 Li phi tr cho tin gi tit kim 2. Hng thng ngn hng tnh li phi tr (li d chi) cho KH gi TK bng ngoi t N TK 801 Tr li tin gi C TK 4914 Li phi tr cho tin gi tit kim 3. Ngn hng thanh ton tin li cho KH khi n hn bng TM VN N TK 4913 S tin li thanh ton cho khch hng C TK 1011 S tin li thanh ton cho khch hng
1.2 K ton li phi tr ca tin gi tit kim 4. Ngn hng thanh ton tin li cho KH khi n hn bng ngoi t, vng N TK 4914 S tin li thanh ton cho khch hng C TK 1031 S tin li thanh ton cho khch hng 5. Ngn hng thanh ton tin li cho KH khi n hn bng hnh thc chuyn vo TK tin gi KKH bng VN N TK 4913 S tin li thanh ton cho khch hng C TK 4211 S tin li thanh ton cho khch hng
47
48
12
Ngy 1/1 ng A n NH gi TK 6th, 100tr ng. Bit li sut TG TK 6th bng VN l 12%/nm. NH d chi li vo ngy cui thng. Ngy 30/6 ng A n tt ton s TK. nh khon ton b cc NV pht sinh t ngy 1/1 n ngy 30/6?
Ngy 1/1 ng B n NH gi TK 12th, 1.000 USD Bit li sut TG TK bng ngoi t l 2,4%/nm, li sut khng k hn l 0,1%/thng Ngy 5/7 ng B n tt ton s TK. nh khon ton b cc NV pht sinh t ngy 1/1 n ngy 5/7?
49
50
1.3 K ton khch hng rt tin 1. Ngn hng thanh ton tin gc, li cho khch hng bng tin mt:
Tnh tng li phi tr. Tnh tng li d chi. TH1: li phi tr = li d chi N TK 4232 Tin gc = VND N TK 4913 Li d chi C TK 1011 Tin gc + li d chi N TK 4242 Tin gc = ngoi t N TK 4914 Li d chi C TK 1031 Tin gc + li d chi N TK 4252 Tin gc = VND of ngi nc ngoi N TK 4913 Li d chi C TK 1011 Tin gc + li d chi
1.3 K ton khch hng rt tin 1. Ngn hng thanh ton tin gc, li cho khch hng bng tin mt: Tnh tng li phi tr. Tnh tng li d chi TH2: li phi tr > li d chi N TK 4232 Tin gc = VN N TK 4913 Li d chi N TK 801 Li phi tr thm C TK 1011 Tin gc + li d chi + li phi tr thm N TK 4242 N TK 4914 N TK 801 C TK 1031
51
Tin gc = ngoi t, vng Li d chi Li phi tr thm Tin gc + li d chi + li phi tr thm
52
13
Tnh tng li phi tr. Tnh tng li d chi TH3: li phi tr < li d chi
Tnh tng li phi tr. Tnh tng li d chi TH3: li phi tr < li d chi
N TK 4232 N TK 4913 C TK 1011 ng thi thoi d chi li: N TK 4913 C TK 801
Tin gc = VN Li phi tr Tin gc + li phi tr Li d chi vt Li d chi vt

N TK 4242 N TK 4914 C TK 1031 ng thi thoi d chi li: N TK 4914 C TK 801

53
Tin gc = ngoi t Li phi tr Tin gc + li phi tr Li d chi vt Li d chi vt

54
Loi tr li trc:
TG tit kim ca KH: 423,424
S tin gc KH gi
Chi ph ch phn b: 388

HT li hng thng
Chi ph tr li: 801
1011
Gc
Loi tr li sau:
TG tit kim ca KH/K hn mi
Li phi tr 491 Li
Chi ph tr li 801
TG tit kim ca KH
S tin gc KH gi
1011
Li hng thng
Ngy 1/1, khch hng A gi TK 200tr, k hn 3 thng, li sut 1,5%/thng, tr li trc. Ngy 31/3 khch hng n tt ton s tit kim. Bit ngn hng phn b chi ph theo phng php bnh qun. Yu cu hch ton ton b bt ton pht sinh t khi gi n khi rt.
Gc Li Gc
55
56
14
Khch hng gi TK bng vng: N TK 1051 C TK 424x Khch hng rt TK bng vng:
Gi vng cao hn thi im huy ng:
Ngy 20/06/2007 B Nguyn Thu An n ngn hng Phng Nam rt tin gi tit kim v tt ton nh sau:
Quyn 1: S tin gc 200tr gi k hn 3 thng li 6.7%/nm t ngy 20/03/2007 Quyn 2: S tin gc 100tr gi k hn 6 thng li 6.89%/nm gi t ngy 25/4/2007. Bit c n ngy 27 ca thng th ngn hng tnh d chi li. Li ko k hn l 3.4% nm.
N TK 424x theo gi thi im huy ng N TK 822 hoc 632 C TK 1051 Theo gi thi im hon tr
Gi vng thp hn thi im huy ng:
N TK 424x theo gi thi im huy ng C TK 1051 Theo gi thi im hon tr C TK 722 hoc 632
Tnh li ca khch hng v hch ton

57
58
Loi tr li trc:
ng Trn Vn Lm n gi tin tit kim ti ngn hng Nng nghip v Pht Trin Nng Thn vi s tin: 100.000.000 vi k hn 3 thng li sut 0.67%/thng. Ngy gi l 15/06/2007. Nhng dn ngy 20/06/2007 ngn hng thay i li sut k hn 3 thng ln 0.70%/thng v khng 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
TG tit kim/KH
S tin gc KH gi
388 Chi ph tr li Li tr trc 1011 Thoi chi li

HT li hng thng
Loi tr li sau:
Li phi tr Li d tr hng thng Chi ph tr li
Tr li
TG tit kim ca KH 1011
S tin gc KH gi
Tr gc Thoi chi s li d tr
59
60
15
Giy t c gi l cc loi giy c gi tr nh tin bao gm cc giy chng nhn ca t chc tn dng pht hnh huy ng vn trong xc nhn ngha v tr n mt khon tin trong mt thi hn nht nh, iu kin tr li v cc iu khon cam kt khc gia t chc tn dng v ngi mua. Chng t Cc chng t gc c s dng trong hch ton l cc lin giy np tin, u nhim thu (chi), sc v cc loi k phiu, tri phiu, chng ch tin gi.
Ti khon s dng Nhm ti khon TCTD pht hnh giy t c gi Ti khon cp I: TK 43- TCTD pht hnh giy t c gi Ti khon cp II: TK 431- Mnh gi giy t c gi bng VND TK 432- Chit khu giy t c gi bng VND TK 433- Ph tri giy t c gi bng VND TK 434- Mnh gi giy t c gi bng ngoi t v vng
61
62
Ti khon cp II: TK 435- Chit khu giy t c gi bng ngoi t v vng TK436- Ph tri giy t c gi bng ngoi t v vng TK 492- Li phi tr v pht hnh giy t c gi TK 4921- Li phi tr cho cc giy t c gi bng VND TK 4922- Li phi tr cho cc giy t c gi bng ngoi t
Ni dung: Phn nh gi tr GTCG pht hnh theo mnh gi v vic thanh ton GTCG o hn trong k TK431: Mnh gi GTCG bng ng Vit nam (D c) TK434: Mnh gi GTCG bng ngoi t & vng (D c)
Ti khon 431/434
Mnh gi GTCG (khi Pht hnh)
Mnh gi GTCG (tt ton or o hn)
D c: GTCG m TCTD ang pht hnh
63
64
16
Ni dung: Phn nh gi tr chit khu GTCG pht sinh khi TCTD i vay bng hnh thc pht hnh GTCG c chit khu v vic phn b gi tr chit khu trong k TK432: Chit khu GTCG bng VND (D n) TK435: Chit khu GTCG bng ngoi t & vng (D n)
Ni dung: Phn nh gi tr ph tri GTCG pht sinh khi TCTD i vay bng hnh thc pht hnh GTCG c ph tri v vic phn b gi tr ph tri trong k TK433: Ph tri GTCG bng VND (D c) TK436: Ph tri GTCG bng ngoi t & vng (D c)
Ti khon 432/435
S tin Chit khu GTCG (khi Pht hnh nu c chit khu) D N: Chit khu GTCG cha phn b trong k
Ti khon 433/436
Phn b ph tri GTCG trong k (nh k) Ph tri GTCG pht sinh trong k (khi Pht hnh) D C: Ph tri GTCG cha phn b trong k
Phn b chit khu GTCG trong k
65
66
Trng hp Pht hnh Ngang gi - tr li sau:

TK Thch hp TK MG GTCG 431 434 101, 103, 111, 131, 132 TK Li phi tr 492 TK Chi ph tr li FHGTCG 803
Mnh gi Thanh ton Li
D tr li thng
Thanh ton MG
Trng hp qu hn KH mi n lnh tin th KH s c hng li di ra trn MG, theo li sut KKH.
1. Khi ngn hng pht hnh GTCG theo mnh gi N TK 1011,1031 Mnh gi C TK 431,434 Mnh gi 2. Hng thng ngn hng tnh li phi tr cho khch hng: N TK 803 Li sut C TK 492x Li sut 3. Ngn hng thanh ton tin li v gc cho khch hng khi n hn: N TK 431,434 Mnh gi N TK 492x Li sut C TK 1011,1031 Mnh gi + Li
67
68
17
Trng hp Pht hnh Ngang gi - tr li trc
Trng hp Pht hnh c Chit khu tr li sau:

TK MG GTCG 431,434
TK Chi ph tr li FHGTCG 803
TK CK GTCG 432,435 TK Li phi tr 4921

Gi tr CK
TK MG GTCG 431 434

Mnh gi
388 Li tr trc 1011

HT li hng thng
D tr li thng MG
Thoi chi li (nu c)
Mnh gi
TK Thch hp 1011,1031, 1113

S tin thu v
Thanh ton GTCG khi o hn
69
70
1. Khi NH pht GTCG c chit khu N TK 432,435: Gi tr chit khu N TK 1011,1031 Mnh gi s tin chit khu C TK 431,434 Mnh gi 2. Hng thng ngn hng tnh li phi tr cho khch hng N TK 803 Li sut C TK 492x Li sut 3. Hng thng ngn phn b gi tr chit khu vo chi ph N TK 803 Gi tr chit khu c phn b C TK 432, 435 Gi tr chit khu c phn b 3. NH thanh ton chng t c gi cho KH khi n hn N TK 432,435 Mnh gi C TK 1011,1031 Mnh gi 4. X l cc trng hp v li tng t nh Tit kim
Trng hp Pht hnh c Chit khu - tr li trc:

TK MG GTCG 431,434
Gi tr CK MG
TK CK GTCG 432,435
Phn b CK thng
TK CP ch phn b 388
Li tr trc Phn b li thng
TK Thch hp 1011,1031, 1113

S tin thu v
Thanh ton GTCG khi o hn
71
72
18
1. Khi NH pht GTCG c chit khu N TK 432,435: Gi tr chit khu N TK 388: Li tr trc N TK 1011,1031 Mnh gi s tin chit khu - Li C TK 431,434 Mnh gi 2. Hng thng ngn hng phn b gi tr chit khu vo chi ph: N TK 803 Gi tr chit khu phn b trong k C TK 432,435: Gi tr chit khu phn b trong k 3. Hng thng ngn hng phn b li tr trc vo chi ph: N TK 803 Li tr trc phn b trong k C TK 388: Li tr trc phn b trong k 4. NH thanh ton chng t c gi cho KH khi n hn N TK 432,435 Mnh gi C TK 1011,1031 Mnh gi
V d: ng A mua 1.000 tri phiu ca ngn hng, Mnh gi 100.000ng/tri phiu. Hch ton?
73
74
Ngy 15/7/2011, ng A em n NH bn 1.000 tri phiu mua ngy 01/7/2010, thi hn 1 nm, mnh gi 100.000 ng, li sut 12%/nm. bit li sut KKH l 0,3%/thng. Hch ton cc nghip v pht sinh? N 431 100tr N 4921 12tr N 803 100tr x 14 ngy x 0,3/3000 = 0,14tr C 1011 112,14 tr
Ngy 01/01/2007, ngn hng bn cho ng A 100 t GTCG, mnh gi 1tr ng, chit khu 2%, li sut tr sau: 12%/nm, k hn 3 nm. Ngy 05/01/2010, ng A n tt ton ton b GTCG trn, li sut KKH 0,3%/thng. Hch ton cc nghip v pht sinh?
75
76
19
Ngy 01/03/2007, ngn hng bn cho ng C 1000 t GTCG, mnh gi 2tr ng, chit khu 2%, li sut tr trc: 11%/nm, k hn 3 nm. Ngy 15/03/2010, ng C n tt ton ton b GTCG trn, li sut KKH 0,3%/thng.
Bi tp 1: Ngy 1 thng 2 nm 2004 khch hng G mua mt chng t c gi pht hnh theo mnh gi l 20 ngn la M k hn 2 nm li sut c nh 7 %/ nm. Ngy 1 thng 2 nm 2006 khch hng trn thanh ton c gc v li bng USD. Bi tp 2: Ngy 1 thng 3 nm 2004 Ngn hng nhn tin gi tit kim ca khch hng F s tin l 50 triu ng li sut 9%/ nm, thi hn 3 thng. Ngy 1 thng 6 nm 2006 khch hng n tt ton c gc v li bng tin mt. Bi tp 3: Ngy 2 thng 10 nm 2005 Khch hng A gi tin tit kim vo ngn hng l 50 triu ng, thi hn 6 thng, li sut 8%/nm. Ngy 12 thng 9 nm 2006 KHA n tt ton c gc v li bng tin mt Bi tp 4: Ngy 15 thng 11 nm 2006 KH B gi vo ti khon tin gi khng k hn l 20 triu ng Bi tp 5: Ngy 16 thng 11 nm 2006 KH C rt tin gi khng k hn l 50 triu ng tr lng cho cn b cng chc. Bit rng: Li sut tin gi v tin gi tit kim khng k hn l 2,4 %/nm
77
78
Khi c nhu cu b sung vn cho hot ng kinh doanh ngn hng c th i vay cc t chc tn dng khc hoc vay ngn hng nh nc. Chng t Cc chng t gc c s dng trong hch ton l cc hp ng tn dng i vay v nhn vn, giy bo N, giy bo C
Ti khon s dng Nhm ti khon vay NHNN v TCTD Ti khon cp II v cp III TK 403- Vay NHNN bng VND TK 4031- Vay theo h s tn dng TK 4032- Vay chit khu, ti chit khu cc GTCG TK 4033- Vay cm c cc giy t c gi TK 4034- Vay thanh ton b tr TK 4035- Vay h tr c bit TK 4036- Vay khc TK 4037- N qu hn
79
80
20
TK 404- Vay NHNN bng ngoi t TK 4041- N vay trong hn TK 4049- N qu hn TK 415- Vay cc TCTD trong nc bng VND TK 4151- N vay trong hn TK 4159- N qu hn TK 416- Vay cc TCTD trong nc bng ngoi t TK 4161- N vay trong hn TK 4162- N qu hn
TK 417- Vay cc NH nc ngoi bng VND TK 4171- N vay trong hn TK 4172- N qu hn TK 418- Vay cc NH nc ngoi bng ngoi t TK 4181- N vay trong hn TK 4182- N qu hn TK 419- Vay chit khu, ti chit khu thng phiu v cc GTCG khc. TK 493- Li phi tr cho tin vay TK 4931- Laci phi tr cho tin vay bng VND TK 4932- Li phi tr cho tin vay bng ngoi t
81
82
Ni dung v kt cu ca cc TK 403, 404, 415, 416, 417, 418 v 419 Bn N: S tin ngn hng thanh ton cho cc TCTD khc hoc NHNN Bn C:S tin ngn hng vay cc TCTD khc hoc NHNN S d C: S tin ngn hng cn n cc TCTD v NHNN Ni dung v kt cu ca TK 493 tng t nh ca TK 491
1. Ngn hng vay cc TCTD trong nc N TK 1011,1031,5211, 5012 C TK 4151,4161 2. Ngn hng thanh ton cho cc TCTD trong nc N TK 4151,4161 C TK 1011,1031,5211, 5012 3. Ngn hng chuyn n qu hn N TK 4151,4161 C TK 4159,4169
83
84
21
4. Ngn hng tnh li phi tr hng thng

N TK 802 C TK 4931,4932
5. Ngn hng tr li cho cc TCTD khc

N TK 4931,4932 C TK 1011,1031,5211
6. Ngn hng vay vn ca NHNN

N TK 1113, 1123 C TK 4031,4032,4034
7. Ngn hng thanh ton n cho NHNN

N TK 4031,4032,4034 C TK 1113, 1123
85
8 6
22

2.ke Toan Nghiep Vu Huy Dong Von

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

2.ke Toan Nghiep Vu Huy Dong Von

Uploaded by

Copyright:

Available Formats

Trong chng ny chng ta s nghin cu: Khi qut nghip v huy ng vn.

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

Huy ng vn l g? Tin gi thanh ton l g? Tin gi tit kim l g ?

Ging vin: Nguyn Tin Trung

Tin gi tit kim

Pht hnh cc GTCG (k phiu, tri phiu, thng phiu...)

Ging vin: Nguyn Tin Trung

S d (2) 1.280.000 720.000 1.800.000 5.900.000 3.500.000 9.600.000 ---

S ngy thc t (3)

31/1 10/2 28/2

Tng tch s * l/s (thng) Li thng = 30

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

ng A gi TK 10tr, k hn 1 thng, li sut 24%/nm. Sau 1 nm ng ta n tt ton, tnh s li ng ta nhn c?

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

Giao dch vin Sai Kim sot vin

Thu, chi hoc chuyn khon v ghi s

Ging vin: Nguyn Tin Trung

S tin gim i, chi ra

D N: S tin hin c ti ngn hng

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

Ti khon 4911 or 4913

Khch hng gi tin D C: S tin KH ang gi ti NH

Ging vin: Nguyn Tin Trung

Chi ph tr trc c phn b trong k (nh k)

Ging vin: Nguyn Tin Trung

u ngy: TK ng A: 100tr, TK ng B: 100tr

Ging vin: Nguyn Tin Trung

u ngy: TK ng A: 100tr, TK ng B: 100tr

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

u ngy: TK ng A: 100 USD, TK ng B: 100 USD

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

Tin gi/KH: 4211,4221

Chi ph tr li: 801

KH Rt TM, Sc lnh TM, ct t.ton

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

N TK 4232 N TK 4913 C TK 1011 ng thi thoi d chi li: N TK 4913 C TK 801

Tin gc = VN Li phi tr Tin gc + li phi tr Li d chi vt Li d chi vt

N TK 4242 N TK 4914 C TK 1031 ng thi thoi d chi li: N TK 4914 C TK 801

Tin gc = ngoi t Li phi tr Tin gc + li phi tr Li d chi vt Li d chi vt

Chi ph ch phn b: 388

Chi ph tr li: 801

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung

Tnh li ca khch hng v hch ton

388 Chi ph tr li Li tr trc 1011 Thoi chi li

Ging vin: Nguyn Tin Trung

Ging vin: Nguyn Tin Trung