_BI TP NH KHON K TON NGN HNG_

Bi 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 ton trong 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 l
0.2%/thng.
Gii
- 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 ng

C 4232.3 thng.N :150 triu ng

- Hng thng, phn b li vo chi ph:
N 801 : 0.9996 triu ng
C 388 : 0.9996 triu ng
a) Trng hp khch hng n rt tin ng k hn:
N 4232.3 thng.N :150 triu ng
C 1011

:150 triu ng

b) 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 n
20/9/2007: 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:
150 + 0.637 - 2.9988 = 147.6382 triu ng
y, ta thy xy ra hai trng hp:

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1) Nu ti thi im ny, Ngn hng phn b li vo chi ph c 3 thng, nh vy, ta hch

ton ngc li lm gim chi ph.
N 4232.3 thng.N :150 triu ng
C 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 801

ang c s d n l 0.9996 * 2 =1.9992 triu ng, v ti khon 388 c s d n l 0.9996 triu
ng.
Ta hch ton nh sau:
N 4232.3 thng.N : 150 triu ng
C 1011

: 147.6382 triu ng

C 801

: 1.3622 triu ng (1.9992-0.637)

C 388

: 0.9996 triu ng

Bi 2: KH M vay 2000 lng vng trong 3 thng. GV ti thi im hin ti l 12,5

tr/lng. Tr li t TKTGTT vo cui k. LS: 0,5%/thng. GV vo CK l 11 tr/ lng.
NH tnh li d thu vi mc gi 13tr/ lng.
Gii
Khi cho khch hng vay:
N 2141.M : 25 000 triu ng
C 1051

: 25 000 triu ng

Ngn hng d thu li tng thng:

- Thng th I:
N 3942

: 130 triu ng

C 702

: 130 triu ng

- Thng th II:
N 3942

: 130 triu ng

C 702

: 130 triu ng

- Thng th III:
N 3942

: 130 triu ng

C 702

: 130 triu ng

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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 ng

KH tr li:
- N 4211 : 330 triu ng
C 3942 : 330 triu ng
- N 702 : 60 triu ng
C 3942 : 60 triu ng
Bi 3: Ti 1 NH X, doanh nghip A c hn mc tn dng trong qu 3/2007 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: 500tr HMTD cn: 0.
31/8/07: do lm n c li nn DN A em tin mt li NH X tr ht li trong
thng 8 v tr lun n gc.
(V y l hnh thc cho vay theo HMTD nn NH X quy nh DN A phi tr li hng
thng). Cho bit li sut 1.5%/thng.
Gii
Ta c th hch ton cc nghip v trn ti NH X nh sau:
Ngy 7/7:

Ngy 25/7:

N 2111.DN A

: 150 triu ng

C 1011

: 150 triu ng

N 2111.DN A

: 150 triu ng

C 1011

: 150 triu ng

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Ngy 31/7:
Li phi tr = (150*18 + 300*6) * 1.5%= 2.25 triu ng
30

N 4211.DN A

: 2.25 triu ng

C 702.DN A

: 2.25 triu ng

N 2111.DN A

: 200 triu ng

C 1011

: 200 triu ng

Ngy 15/8:

Ngy 31/8:
Li phi tr l: (300*15 + 500*16) * 1.5%
= 6.25 triu ng
30
Doanh nghip A tr li thng 8 v tr n gc l:
- N 1011
C 702.DN A
- N 1011
C 2111.DN A

: 6.25 triu ng
: 6.25 triu ng
: 500 triu ng
: 500 triu ng

Bi 4: Xut 156.500 USD mua 1 ti sn theo n t hng ca cng ty nc ngoi QD,

tr gi hp ng l 156000 USD, thi gian thu l 3 nm, tin thu tr nh k theo qu l
13 000 USD. Li xut 2,8%/qu tnh trn gi tr cn li ca mi k tr. Nhng tr c 2
qu, n qu 3 cng ty lm n thua l, c nguy c ph sn. Hch ton tnh hnh tr tin ca
cng ty QD n thi im qu 3.
Cho bit cng ty mua USD ca ngn hng tr n vay v li. T gi USD/VND ti cc
thi im giao dch u l 16100.
Gii
- Khi mua ti sn :
N 386 : 156 500 USD
C 1031 : 156 500 USD

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 Nhp 951 : 156 500 USD

- Khi cho thu ti sn:
N 2321 : 156 000 USD
N 809

: 500 USD

C 386

: 156 500USD

Xut 951 : 156 500 USD

Nhp 952 : 156 000 USD
Qu 1:
Hng thng, ngn hng d thu li.
N 3943 : 156 000 * 2.8% / 3= 1456 USD
C 705 : 1456 USD
Tng 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 ng
C 4712 : 70 324 800 ng
- S d n cn li l: 156000 13000 = 143000 USD
Qu 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.

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 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)
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 USD
Qu 3
- V cng ty c nguy c ph sn, nn ta chuyn n tiu chun sang n c kh nng mt vn.
N 2325: 130 000 USD
C 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
Bi 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 sut thng thng. Khch
hng A (khng c ti khon tin gi ti NH X) n vay 500 triu ng 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 n 20/9/2007 khch hng mi
n thanh ton li k 10 v 11. Ngy 1/10/2007, khch hng n tr tin li k cui v n
gc. X l k ton trong nhng trng hp trn.
Gii
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 ng

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C 702

: 5 triu ng

Hch 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 ng
n ngy ny, ngn hng xt thy khch hng suy gim kh nng tr n nn chuyn n cn
ch .
N 2112.KH A : 500 triu ng
C 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.
N 1011 : 17.25 triu ng
C 702

: 17.25 triu ng

ng 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 ng

C 2112.KH A : 500 triu ng

C 702

: 5 triu ng

Bi 6: Mt khch hng A gi TK 20 triu, thi hn 3 thng, tr li cui k. Nu khch

hng gi TK c d thng th LS: 0,61%/thng. Nu khch hng gi TK khng c d
thng th LS: 0,71%/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

Li khng k hn l 0.25%/th
Gii

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Khi khch hng gi TK:

N 1011

:20triu

C 4232 (3thng, KHA) :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.KHA) :20triu
C 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 =
C 801:

0.247667 tr
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 tr
C 79

0.047333 tr

Bi 7: Ngy 07/05/2006. Mt khch hng B vay NH 180tr thi hn 3 nm theo phng

thc vay tr gp ,vn tr u mi thng l 3triu, li tnh trn s d thc t, LS cho vay

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1.2%/th(c nh).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.

Gii

Ngy 7/5/2006: khi NH gii ngn

N 2121.3 nm.KH B :180tr
C 1011

: 180tr

ng thi tin hnh nhp ngoi bng ti sn m bo khon vay

Nhp 9940

: 500 tr (ti sn th chp)

Ngy 8/6/2006: khi KH tr N gc v li hng thng

N 1011

: 5,16tr

C 2111 : 3tr
C 702 : 2,16tr
Ngy 8/7/06: KH ch tr li
N 1011: 2,124tr (177 x 1,2%)
C 702: 2,124tr

Chuyn N gc T7 sang N cn ch
N 2122

: 3tr

C 2121: 3tr
Cui ngy 8/8/06:
Nhp TK 941: 2,124tr

Chuyn N gc T8 sang N cn ch
N 2112 : 3tr
C 2111: 3tr

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 Ngy 20/8/06: Tr li T8 v n gc ca T7
- Xut TK 941: 2.124 tr
- Li phi tr vo Ngy 8/8 + pht chm tr li (tnh trn tin li phi tr)+ li qu hn
(tnh trn vn gc phi tr)
= 2,124tr + 2,124*0,05%*12 + 177x1,2%/30 x43(t Ngy 8/7 n ngy 19/8) x150% =
2.5934044 tr
N 1011

: 5.593404 tr

C 702 : 2.124 tr
C 2112: 3 tr
C 709 : 0.469404 tr = 0.012744 + 0.45666
Ngy 8/9: Tr ht s n cn thiu
-

Li pht qu hn ca N gc T8: 174*150%*1.2%/30*31 (t Ngy 8/8 n Ngy 7/9) =

0.32364

Tr ht n cn li:
N 1011
C 2111

: 176.41164 tr
: 171 tr

C 2112(T8): 3
C 702

: 2.088 tr =174*1.2%

C 709

: 0.32364 tr

Tr li TSB
Xut TK 9940 : 500 tr
Bi 8: 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 % /thng

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10

NH 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 thng
Ngy 5/12 khch hng thanh ton ton b n gc v li
Gii
- Tng gi tr th trng ca CP 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 ng

C 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

99.456.000

C 2111 96.000.000
C 702

3.456.000

- Ngy 5/12/2007 khch hng thanh ton ton b n gc v li cn li

S tin khch hng thanh ton:
= 2 * 96.000.000 + 192.000.000 * 1.2% * 4 / 30 = 192.307.200 ng

N 1011

192.307.200

C 2111 192.000.000
C 702

307.200

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11

Bi 9: Cng ty c phn xi mng H Tin bn chu cho Tng cng ty Xy dng s 1 tr gi

hp ng: 1 t ng trong thi hn 3 thng. Do nhu cu vn lu ng, ngy 6/11/2006
cng ty CP xi 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 n
Ngy 17/2/2007, Tng cng ty xy dng s vn khng thanh ton, SCB gi thng bo di
n 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
Gii
Ngy 6/11/2006
S tin bao thanh ton = Gi tr khon phi thu c bao thanh ton li bao thanh ton ph
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): 1.000.000.000
C 4211.Cng ty H Tin
C 488

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969.833.047
27.966.953

12

C 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

9.322.317,667

C 702

9.322.317,667

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

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

1.000.000.000
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:

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13

= 1.000.000.000 + 3.483.333,33 +1.425.000 = 1.004.908.333 ng

N 4211.cng ty XM H Tin
C 2112.Cng ty XM H Tin

1.004.908.333
1.000.000.000

C 702

4.908.333

Bi 10: Nhn c bo C ca NHNN v s tin m kho bc chuyn vo TK ca NH

Ngoi Thng: 4 t. S tin ny Chnh Ph y thc cho NH cho vay theo k hoch pht
trin c s h tng. Trong k, gii ngn cho Cty XD N: 600tr. Trong tr vo TKTG
ca Cty XD m ti chnh NH: 300tr, chuyn tin qua TTBT tr cho Cty c kh 200tr m
ti NHTM D, lnh 100tr tr lng v tin thu nhn cng. NH nhn c 5tr ph y
thc ca b ti chnh chuyn vo TKTG ti NHNN. Trong s ph ny, phi np thu VAT
10%.
Gii
- Khi nhn u thc:
N 1113: 4.000.000.000
C 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: 600.000.000
C 4211.CTY XD N: 300.000.000
C 5012

: 200.000.000

C 1011

: 100.000.000

- Khi thng bo cho NH u thc:

N 4412: 600.000.000
C 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 : 5.000.000
C 714 : 4.500.000
C 4531 : 500.000 (VAT)

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14

Bi 11: ( thi VPBank Thng Long)

Ngy 20/06/2007 B Nguyn Thu 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 la 3.4% nm.
Tnh li ca khch hng v x l?
Gii
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 triu
Tng s tin nhn c= 200+ 3,35= 203,35 triu
N 4913: 3,35 triu
N 4232.3th.NT: 200 triu
C 1011: 203,35 triu
Quyn 2: thi hn 6 thng.Ngy 20/6/2007 rt rt trc hn

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: 100.000.000

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15

C 1011: 100.000.000
-

N 4913: 528.900
C 1011: 528.900

N 4913: 102.700
C 801: 102.700

Bi 12: ng Trn Vn Lm n gi tin tit kim ti NHNNo 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
Gii

15/06

15/7

15/8

15/9

20/10

- Khi khch hng gi tin:

N 1011: 100.000
C 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: 938
C 4913: 938
Ngy 27/7/07 ngn hng tnh li d tr t 27/7/07 n 26/8/07
Li d tr: 100.000*0.67%=670
Li d tr thng th 2:

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16

N 801: 670
C 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%=670
N 801:670
C 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 20/10/07 l (li k trc nhp vn):
(100.000+2054,67)*0.25%*35/30=297,66
nh khon:
- Li nhp vn:
N 4913

: 2054,67

C 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: 297,66
C 1011: 297,66
-Khch hng rt vn:
N 4232.12T.TVL: 102054,67 (100.000+2054,67)
C 1011

: 102054,67

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17

Bi 13: 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 3 thng na mi o hn. Theo quy nh ca NH, trng hp ny KH ch c
hng LS 0,3%/thng
Gii
- 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
N 388 (Chi ph ch phn b) : 33,96tr
C 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:566,04tr
N 801 : 15,28
C 1011: 582,159tr
- Hch ton phn li:
N 4232.12T.OB: 33,96tr
C 388: 8,49tr
C 801: 25,47tr (thoi chi)

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Bi 14:

.
Gii
nh khon:
1011: 20tr
79 :
Xu 971:

20tr

8822:

100tr

20 tr

219: 100tr
Bi 15: Khch hng B c s TK 500 triu gi t ngy 1/9/07, k hn 3 thng, li sut
0,705%/thng. Ngy 15/11/07, KH cn s dng 100 triu trong vng 7 ngy. KH nn lm
th no p ng nhu cu vi chi ph b ra thp nht? nh khon nghip v kinh t
trn.
Gii
- 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
: 6.400.000

C 1011

+ 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

: 583.300

Vy tng li KH c lnh: 6.400.000 + 583.300 = 6.983.300

- Nu KH tt ton s ng hn vo 11/12/07
Tng 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:

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19

10.575.000 6.983.300 = 3.591.700

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

100.000.000 x 0,905% x 7
Tin 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 trc hn.

nh khon:
- S tin gii ngn:
N 2111

: 100.000.000

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

: 211.200
: 211.200

- Ti sn th chp: gi tr s tin gi
Nhp 996: 500.000.000
Bi 16: Thay v gi 12tr, lnh li cui k, th mi thng KH vn gi u 1tr/thng cho n
12 thng m vn c hng li sut nh k 1 thng l 0,6%/thng. Nu Kh c 5tr gi
vo ti khon tit kim tch ly th nhng thng tip theo (4 thng tip theo) vn khng
cn gi tin vo ti khon. Tuy nhin, KH li khng c tt ton trc hn, k hn ti
thiu l 1 nm. Li sut: 0,6%/thng.
Gii
- KH gi tin:

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20

N 4232 :

s tin KH gi (1 hoc 5tr)

C 1011 : s tin Kh gi (1 hoc 5tr)

- Li d tr:
N 801

C 4913 :

0,6% x 12tr = 72.000

72.000.000

Bi 17: Nh XK mang n NH chit khu b chng t hng xut khu tr gi 50.000USD

trong thi hn 2 thng. Li sut CK 1%. Hoa hng CK: 1.000 USD. Li vay 1,5%. T gi
ti thi im cho chit khu: 16.000 VND/USD. Sau 2 thng khng thy bo C ca NH
nh nhp khu. nh khon nghip v kinh t trn.
Gii
S tin CK = 50.000 50.000 x 1% - 500 = 49.000 USD = 784.000.000 VND
Li 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
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 2
N 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

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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
Bi 18: Gi s sau khi thu hi ti sn cho thu v, NH tn trang li ti sn vi chi ph tn
trang l 50.000.000 . NH li tip tc cho KH khch thu. Tin thu hng thng l
10.000.000. Li 1.000.000 /thng. Hy nh khon nghip v trn
Gii
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

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Bi 19: Ngy 20/11/2007, khch hng Y khng m ti khon ti PGD X n PGD thc
hin mt lnh chuyn tin cho khch hng Z c ti khon ti Ngn hng B, s tin 200
triu. PGD thu ph chuyn tin 0.03 % trn s tin chuyn, ph kim m 0.02%. Ti PGD
X phi thc hin chuyn lnh v Hi s ngn hng A Hi s thc hin chuyn tin ra
ngoi h thng. Thu VAT phi np 10%.
Gii
Ti PGD X.
- Thu ph dch v chuyn tin:
N 1011: 60.000 (200 triu*0.03%)
C 711(thu ph dch v thanh ton): 54.545
C 4531: 5.455
- 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):3.636
- Thc hin vic chuyn tin cho khch hng Y:
N 1011: 200.000.000
C 5199 (thanh ton khc gia cc n v trong tng ngn hng)
: 200.000.000
ng thi, thc hin mt lnh chuyn tin v Hi s:
Ti Hi s:
N 5199: 200.000.000
C 454(chuyn tin phi tr bng ng Vit Nam)
: 200.000.000
Khi 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 m ti
ngn hng Nh nc.
N 454: 200.000.000

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C 1113.NHA: 200.000.000
Ti ngn hng B khi nhn c bo c ca ngn hng A thng qua ngn hng Nh nc s tin
hnh bo c vo ti khon khch hng.
N 1113. NHB: 200.000.000
C 4211. KHZ: 200.000.000
Bi 20: Khch hng n tr li hp ng tn dng. S tin vay 500 triu, li sut
14%/nm, thi hn vay 1 nm, li pht 10% li vay, tnh li 360 ngy. Hp ng tr li
hng thng. Hp ng vay ngy 15/09/07.
Gii
Ngy 15/10/07 khch hng khng n thanh ton tin li:
Li t 15/09/07 -> 15/10/07
500.000.000 * 14% * 30/360 = 5.833.333
Li pht t 15/10/07 -> 30/10/07
14 * 150% = 21%
5.833.333 * 21% * 30/360 * 15 = 51.042
=> Tng s tin li khch hng phi thanh ton: 5.884.375
Hng ngy tin li c hch ton d thu vo TK 3941 (li d thu t cho vay)
N 3941
C 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 :51.402
C 7091 (thu khc t hot ng tn dng) : 51.042

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