TRNG CAO NG CNG NGH THNG TIN TP.

HCM KHOA TI CHNH NGN HNG THI HT MN NM HC 2009 - 2010 MN THI : K TON NGN HNG S 1 LP C7NH (1-6) THI GIAN LM BI 60 PHT (Sinh vin c s dng ti liu) I. L Thuyt ( 2 ) Trnh by quy trnh k ton cho thu ti chnh ? II. Phn Bi Tp (8 ) Bi 1: in vo ch trng (bng tn gi hoc s hiu ti khon) v c ni dung cc nghip v: a) N TK Cho thu ti chnh C TK. 260 triu ng 260 triu ng

b) N TK.. Cng ty A 300 triu ng C TK2111.Cng ty A 300 triu ng c) N 2211 ? C 1011 ? Bit rng : Tr gi hi phiu 200 triu ng, thi gian chit khu l 3 thng, li xut chit khu: 1,5%/thng, hoa hng ph 1,1% gi tr chit khu ( bao gm thu GTGT) Bi 2: Ti ngn hng cng thng chi nhnh TP.HCM trong ngy 3/6/09 pht sinh cc nghip v kinh t sau: 1) B Mai np tin mt 20 triu ng gi tit kim loi k hn 6 thng li sut 4%/thng v 10 triu ng mua 10 k phiu pht hnh theo mnh gi. Mnh gi 1 k phiu l 1,000,000 2) ng An np s tin gi k hn 3 thng km CMT ngh lnh tin, s d tren ti khon tin gi l 60,000,000 ng, li sut 0,8%/thng, NGy m s l 1/11/08. Theo quy nh t khi gi tin n lc o hn khch hng khng n lnh vn gc v li th Ngn hng s nhp li vo vn v

o hn cho khch hng. Nu rt vn trc hn th khch hng c hng li sut khng k hn l 0,25%/thng 3) Nhn c t ngn hng cng thng tin giang : Lnh chuyn tin c s tin 135,000,000 km ni dung y nhim chi chuyn tin cho c nhn ng B (C ti khon ti Ngn hng) Lnh chuyn tin c s tin 62,000,000 km ni dung y nhim chi 80,000,000 do cng ty X (TK ti NHCT vnh long) tr tin hng ha cho cng ty Y

4) Cng ty Thi ti np y nhim chi s tin l 72,000,000 tr tin hng cho cng ty Bch tuyt c TKTG ti ngn hng Ngoi thng TP.HCM 5) Ban qun l d n Nam Si Gn tr n gc v li tin vay cho k th 5 qua ti khon tin gi , bit rng khon vay 5 nm , s tin vay 10 t, li sut 12%/nm, nhn li nh k 6 thng 1 ln theo k khon gc bng nhau, li gim gin

X l cc nghip v kinh t theo ch k ton hin hnh !

Gio vin ra Hunh Th PhngTho Ngi Copy Lu Minh T