L/O/G/O

BO CO MN K
TON NGN HNG
GVHD: NGUYN NGC BO QUC
SVTH : NHM 8
NI DUNG
1
2
3
4
NGHIP V KINH DOANH NGOI T
CHO VAY V HUY NG VN BNG NGOI T
K TON NGHIP V KINH DOANH VNG
NGHIP V KINH DOANH VNG, BC, QU
4
6
K TON NGHIP V THANH TON QUC T
NGHIP V CNG C TI CHNH PHI SINH
I :NGHIP V KINH DOANH NGOI T
TNG QUT:
- i vi nghip v kinh doanh ngoi t th ngn hng phi thc
hin theo quy nh ca ngn hng Nh nc
S ngoi t mua vo trong thng v s ngoi t bn ra s c
theo di trn ti khon 4711.
Cui thng tin hnh xc nh s chnh lch tng, gim gi tr
ngoi t kinh doanh trn c s so snh s d gia TK 4711 ( quy
i ra VN theo t gi mua thc t ngy cui thng ) vi s d
TK 4712 tm ra s chnh lch.
TI KHON S DNG
TK 1031 : tin mt ngoi t ti qu
TK 1123: tin gi thanh ton bng ngoi t ti NHNN
TK 1321: tin gi khng k hn bng ngoi t ti cc TCTD trong nc ( ging 1123
)
TK 1331: tin gi khng k hn bng ngoi t nc ngoi ( ging 1321 )
TK 4261: tin gi khng k hn bng ngoi t ca KH nc ngoi ( ging 4211)
TK 455: chuyn tin phi tr bng ngoi t
TK 4283: tin k qu m bo thanh ton Th bng ngoi t
TK 4141: tin gi khng k hn ca cc NH nc ngoi bng ngoi t
TK 4221: tin gi khng k hn ca cc KH trong nc bng ngoi t
TK 6311: chnh lch t gi hi oi nh gi li vo thi im lp bo co
TK 4711: mua bn ngoi t kinh doanh
TK 4712: thanh ton mua bn ngoi t kinh doanh

PHNG PHP HCH TON

Mua bn ngoi t kinh doanh trong nc
+NH mua ngoi t ng thi
N 1031,1123 N 4712
C 4711 C 1011,1113
NH bn ngoi t: ng thi
N 4711 N 1011,1113
C 1123, 1031 C 4712
PHNG PHP HCH TON
Chuyn i ngoi t cho khch hng trong
nc
Khch hng i ngoi t A ly ngoi t B ( iu
ny cng c ngha l NH mua ngoi t A, bn
ngoi t B)
N 1031,4221 (A)
C 4711.A

PHNG PHP HCH TON
Chuyn i ngoi t cho khch hng trong
nc
+Khi chuyn i xong:
N 4711.B
C 1031( B )
+Cui cng hch ton bt ton i ng quy i VN gia 2 ngoi t. S
VN c tnh theo t gi ngoi t/VND ca loi ngoi t mnh hn ty trng
hp mua hay bn:
N 4712. Tiu khon ngoi t thu v (B)
C 4712.Tiu khon ngoi t bn ra (A)


PHNG PHP HCH TON
Chuyn i ngoi t cho khch hng trong
nc

+Khi thu l ph
N 1011
C 7110 Thu dch v thanh ton
C 4531-Thu GTGT phi np

Chuyn i ngoi t thanh ton, kinh doanh trn
th trng quc t:
NH chuyn i ngoi t A ly ngoi t B ( NH bn ngoi t A,
mua ngoi t B )
N 4711 (A)
C 1331 (A)
Khi NH nc ngoi bo c( chuyn xong)
N 1331 (B)
C 4711(B)


Chuyn i ngoi t thanh ton, kinh doanh trn
th trng quc t:
Hoch ton bt ton i ng quy i VN gia 2 ngoi t.S VN c tnh
theo t gi ngoi t/VND ca loi ngoi t mnh hn ty trng hp mua hay
bn:
N 4712. Tiu khon ngoi t thu v (B)
C 4712.Tiu khon ngoi t bn ra (A)
+Khi tr chi ph cho nc ngoi:
N 816,812 chi hoa hng mi gii-chi ph v mng vin thng
C 1331,4141

Chuyn tin phi mu dch.
Chuyn tin c thu ph NH ghi vo tk 711-Thu
dch v thanh ton v phn thu GTGT (VAT)
tch ring trn TK 4531- thu GTGT phi np.

Chuyn tin n ( nhn bo C ca NH nc
ngoi ):
- Khch hng c TK tin gi ti NH:
N 1331, 4141
C 4261
- Khch hng khng c TK ti NH:
N 1331, 4141
C 4550

Chuyn tin n ( nhn bo C ca NH nc
ngoi ):
- Khi Khch hng n nhn:
N 4550
C TK thch hp(424)
- Khi thu l ph:
N 1031
C 7110 Thu dch v thanh ton
C 4531-Thu GTGT phi np

Chuyn tin i
N 1031.
C 1331,4141
C 7110 Thu dch v thanh ton
C 4531- Thu GTGT phi np

BI TP NG DNG
1.Ngy 01/03/N Ti NH i khch hng thc
hin giao dch bn ngoi t cho NH bng tin mt
300.000 USD ti n v
2.Cng ty XNK Ho Pht bn 100.000 USD
cho ngn hng bng chuyn khon. ti thi im
bn (1$=20.520 VND)

Bi lm
1.
N 1031: 300.000 USD
C 4711: 300.000 USD
ng thi
N 4711: 300.000 USD
C 1011:300.000 USD

2.
NH mua USD=100.000 USD
N 4221: 100.000 USD
C 4711: 100.000 USD
NH thanh ton VND nhp vo TKTG khng k
hn cho KH
N 4712 :2.052.000.000
C 4211:2.052.000.000

II :CHO VAY V HUY NG VN BNG
NGOI T

Bn cnh nhn tin gi v cho vay bng ng
Vit Nam, ngn hng cn c php nhn tin
gi v cho vay i vi khc hng l ngi c
tr v ngi khng c tr bng ngoi t.
Tin gi ngoi t ca khch hng
Khch hng m ti khon tin gi ti ngn hng
thng mi Vit Nam, di hai hnh thc l tin
gi ngoi t khng k hn v tin gi ngoi t c
k hn hoc m ti khon tin gi ngoi t nc
ngoi

Tin gi ngoi t khng k hn:
Thanh ton tin hng ha xut nhp khu, dch
v
Tr n vay ngn hng v n vay nc ngoi
Mua bn ngoi t vi NHTM.
Gp vn u t v thanh ton cc khon chi tr
khc ra ngc ngoi theo quy nh

Tin gi ngoi t c k hn v tin gi tit
kim
Khch hng gi ngoi t nhm mc ch hng
li. Khch hng c rt tin gc v nhn tin li
bng ngoi t tin mt.

Tin gi ngoi t ca khch hng ti nc
ngoi
Theo php ln Ngoi hi Vit Nam, bn cnh t
chc tn dng, ngi c tr ca Vit Nam c
php m v s dng ti khon ngoi t nc
ngoi thc hin cc hot ng ngoi hi, th
cc ch th sau y cng c th c php m
ti khon ti nc ngoi.
Tin gi ngoi t ca khch hng ti nc
ngoi
Ngi c tr l t chc kinh t c chi nhnh,
vn phng i din nc ngoi, hoc c nhu
cu m ti khon ngoi t nc ngoi tip
nhn vn vay, thc hin cam kt, hp ng
vi bn nc ngoi c Ngn hng nh nc
Vit Nam xem xt, cp giy php m ti khon
ngoi t nc ngoi
Tin gi ngoi t ca khch hng ti nc
ngoi
Ngi c tr l c quan ngoi giao, c quan
lnh s, n v lc lng v trang, t chc
chnh tr, x hi, ngh nghip nc ngoi,
cng dn Vit Nam trong thi gian nc
ngoi c m v s dng ti khon ngoi t
nc ngoi theo quy nh ca lut php nc s
ti
Khi pht sinh nghip v k ton ghi tng t
nh tin gi bng ng VND

i vi tin gi khng k hn
N 1031
C 4221, 4222 ( chi tit theo khch hng)
i vi tin gi c k hn
N 1031
C 4221( chi tit theo khch hng)

Cho vay ngoi t i vi khch hng

Ngn hng c th cho vay bng ngoi t thong qua
cc phng thc nh bo lnh, chit khu thng
phiu v cc giy t c gi cho vay trc tip bng
ngoi t i vi khch hng
N 214, 215
C 1031,4221,5012,5191

Cho vay ngoi t i vi khch hng
Khi gii ngn:
Khi gii ngn bng tin mt:
TK2141/2151
N 2141/2151
C 1031
Khi gii ngn bng chuyn khon
N 2141/2151
C 4221/4241/4261
Cho vay ngoi t i vi khch hng
Khi thu n
N TK thch hp (1031,4221)
C 2141/2151
khi chuyn n cn ch
N 2141/2142/2143/2144/2145
C 2141
Khi chuyn n di tiu chun
N 2142
C 2143

Cho vay ngoi t i vi khch hng
Khi chuyn n nghi ng
N 2144
C 2143
- Khi chuyn n c kh nng mt vn
N 2155
C 2154
- Cch tnh li i vi cho vay lun chuyn theo d N bnh qun thc
t, tnh vo cui thng ( theo dng lch):
Li = Di x Ni
Di: d n thc t j
Ni: s ngy d n th j

BI TP NG DNG
3/3/20XX Ngn hng gii ngn cho khch
hng vay s tin l 300 USD bng tin mt.
Thi hn vay l 3 nm. Li sut 5%/nm. Thanh
ton li v gc hng nm (tin gc 100 USD ,
tin li theo quy nh ca ngn hng)
Bi lm
N TK 2151: 300USD

C TK 1031/4221: 300USD
NH tnh li:
N TK 3942: 300

5% =15USD
C TK 702:300

5% =15USD
Khch hng tr li nh k:
N TK 1031: (300

5%)/3=5USD
C TK 3941/702: (300

5%)/3=5USD
Khch hng tr gc hng k:
N TK 1031: 100USD
C TK 2151(di hn): 100USD

III :K TON NGHIP V KINH DOANH
VNG

Quy nh chung.
Gi tr vng bc, qu hch ton trn cc ti khon k ton(105
Kim loi qu, qu) khi nhp kho, xut kho u tnh theo gi mua
thc t.
i vi cc TCTD c iu kin t chc hch ton theo di v bo
qun s vng theo gi mua khc nhau c th p dng phng php
hch ton gi tr vng xut kho theo ng gi mua thc t ca s vng
.
Trong k ton chi tiu v vng, cc TCTD hch ton c gi tr v kh
lng hin vt nhp, xut, tn kho.



Ti khon s dng
TK 1051 vng. TK ny dng hch ton vng
ca TCTD
Bn n ghi: - Gi tr vng nhp kho
S iu chnh tng gi vng tn kho
Bn C ghi: - Gi tr vng xut kho
S iu chnh gim gi vng tn kho
S d n: Phn nh gi tr vng tn kho

Ti khon s dng
TK 478 Tiu th vng bc, qu. TK ny dng phn nh
s doanh thu tiu th vng bc, qu ca NH
- Bn N ghi: - Tr gi vng bc tiu th theo gi vn
- Tin chi ph gia cng ch tc
- Bn C ghi: - S doanh thu v tiu th vng bc, qu
- S tin thu v gia cng ch tc
- S d N: phn nh s tin l v tiu th vng bc qu.
Cui thng s d C ca TK ny c chuyn vo TK thu v
kinh doanh vng bc, qu v s d N ca TK ny c
chuyn vo TK chi v kinh doanh vng bc, qu.
Ti khon s dng
TK 632 Chnh lch nh gi li vng bc, qu
TK ny dng phn nh cc khon chnh lch gi vng bc,
qu do iu chnh ga vng bc, qu tn kho, hch ton bng
tin ng VN.
Bn C ghi: S tin chnh lch tng gi tr vng bc, qu tn
kho.
Bn N ghi: S tin chnh lch gim gi tr vng bc, qu tn
kho.
S d C hoc d N: Phn nh s chnh lch tng, gim ga tr
vng bc, qu pht sinh trong nm cha x l.
Ti khon s dng
TK 722 Thu v kinh doanh vng.Ni dung
ny tng t nh TK 702
TK 822 Chi v kinh doanh vng. Ni dung
ny tng t nh TK 801
Phng php hch ton
Ngn hng mua vng v nhp kho
N 1051 vng
C 1011, 1113 ... Gi mua thc t
Ngn hng xut kho vng tiu th:
N 4780 Gi mua vo hay gi mua bnh qun
C 1051
ng thi thu tin bn vng do ngi mua tr:
N 1011 Gi bn
C 4780

Phng php hch ton
Kt qu kinh doanh vng c xc nh vo cui
thng:
+ Li chuyn vo thu nhp
N 478
C 722
+ L hch ton vo chi ph
N 822
C 478

Phng php hch ton
nh gi li ( iu chnh chnh lch) s vng tn kho
vo cui thng:
+ iu chnh chnh lch tng ga vng
N 1051
C 6320
+ iu chnh chnh lch gim gi vng
N 6320
C 1051

BI TP NG DNG

Trong thng NH mua 100 lng vng SJC, gi
mi lng l 7.500.000. Cng trong thng NH
bn ht 10 lng gi 7.800.000/lng s vng
tn kho 90 lng vi gi mua 7.5tr/lng

Bi lm

NH mua vng tr bng TG ti NHNN
N 1015
C 1113: 100 x 7.500.000 = 750.000.000
NH bn vng thu tin mt:
N 4780
C1051: 10 x 7.500.000 = 75.000.00
ng thi
N 1011
C 4780: 10 x 7.800.000 = 78.000.000

Kt qu kinh doanh li v TK 478 c s d C
N 478
C 722: 78tr 75tr = 3 triu ng
Gi s trong thng NH khng mua bn thm vng, s tn kho l
90 lng voi gi mua l 7,5tr/lng, cui thng gi vng mua
thc t l 7,6 tr/lng
Gi tr vng tn kho theo gi mua thc t trong thng:
90 x 7,5 tr = 675 tr
gi tr vng tn kho c nh gi li theo gi mua cui thng:
90 x 7,6 tr = 684 tr

Chnh lch tng gi tr vng tn kho l:
684 tr 675 tr = 9 tr
Hch ton:
N 1051:
C 6320: 9tr

K TON NGHIP V KINH DOANH
VNG, BC, QU

Khi nim.
L nghip v sinh li ca ngn hng thng mi. Cng nh kinh
doanh ngoi t, cc ngn hng thng mi kinh doanh vng bc,
qu phi c c quan qun l Nh nc (Ngn hng Nh nc)
cp giy php v phi tun th quy ch qun l ngoi hi ca Nh
nc.


Quy trnh k ton kinh doanh vng bc, qu
K ton khi mua vng bc, qu nhp kho
Cn c ho n mua hng, k ton lp phiu
nhp kho, hch ton:
N 1051/1059 (TK vng/ kim loi qu, qu )
C 1011/1113 (TK thch hp)

K ton khi bn vng bc qu
K ton lm th tuc xut kho bn vng, qu :
Hch ton :
Bt ton 1 : Phn nh s tin theo gi vn vo ti khon tiu th vng
bc, qu:
N 478 (Tiu th vng bc, qu): S tin theo gi vn
C 1051/1059 (Vng/ Kim loi qu/ qu) : s tin theo gi vn
Bt ton 2: Thu tin bn hng theo gi bn
N 1011 (TK thch hp ) : S tin theo gi bn
C 478 (TK tiu th vng bc, qu) : S tin theo gi bn

K ton thu, chi v ch tc vng bc , qu
Cc loi vng bc, qu kinh doanh phi qua ch tc ( trang
sc) s pht sinh chi ph hoc thu nhp v ch tc vng bc, qu.
Khon pht sinh ny c hch ton vo ti khon Tiu th vng
bc, qu xc nh kt qu kinh doanh
K ton chi ph ch tc
- Khi pht sinh chi ph ch tc, hch ton :
N 478 (TK tiu th vng, bc, qu )
C 1011 (TK thch hp)

1.Kt ton kt qu kinh doanh vng, bc,
qu

Vic xc nh kt qu kinh doanh vng bc, qu c thc
hin theo k k ton thng ( vo ngy cui thng) v cn c vo s
d ti khon tiu th vng bc, qu (TK 478)
Nu ti khon 478 d C tc l kinh doanh c li, hch ton:
N TK : 478 (TK tiu th vng bc, qu)
C TK : 722 ( TK thu v kinh doanh vng bc, qu)
Nu ti khon 478 d N tc l kinh doanh b l, hch ton :
N TK : 822 (TK chi v kinh doanh vng bac, qu)
C TK : 478 (TK tiu th vng bc, qu)

K ton nh gi li vng bc, qu tn
kho
Trong qu trnh kinh doanh, gi ca vng bc, qu
lun bin ng theo chiu hng tng hoc gim. xc
nh c s chnh lch gia gi gc vi gi mua vo
thi im cui k k ton (thng, qu, nm) th cui k
k ton (thng l cui thng) phi nh gi li gi tr
vng bc, qu hch ton s chnh lch vo ti
khon Chnh lch nh gi li vng bc qu (TK
632)
K ton nh gi li vng bc, qu tn kho

Cng thc tnh chnh lch vng bc, qu:
Chnh lch gi vng bc, qu khi nh gi = S lng
vng bc, qu ti thi im nh gi x Gi mua vng
bc, qu ti thi im nh gi Gi tr vng bc theo
gi gc

K ton nh gi li vng bc, qu tn kho
- Khi nh gi , thng xy ra 2 trng hp
+ Trng hp chnh lch >0, hch ton :
N 1051/1059
C 632 ( TK chnh lch nh gi li vng bc, qu )
+ Trng hp chnh lch <0, hch ton :
N 632 (TK chnh lch nh gi li vng bc, qu)
C 1051/1059
S d ti khon 632 khng hch ton vo ti khon thu nhp hay chi ph ngay ti
thi im nh gi m cui nm s chuyn vo ti khon Thu nhp nu ti
khon c s d C; hoc ti khon Chi ph nu ti khon c s d N.

V : K TON NGHIP V THANH TON QUC
T
Cc phng thc thanh ton quc t ph
bin
Phng thc chuyn tin
Chuyn tin l mt phng thc thanh ton m trong mt
khch hng ( ngi tr tin, ngi mua, ngi nhp khu) yu
cu ngn hng phc v chuyn mt s tin nht nh cho ngi th
hng ( ngi bn, ngi xut khu) mt a im nht nh
v trong mt thi gian nht nh

Cc phng thc thanh ton quc t ph
bin.
Phng thc nh thu
Nh thu l phng thc thanh ton trong t chc xut khu
sau khi hon thnh ngha v giao hng, th y thc cho ngn
hng phc v thu h s tin trn c s hi phiu do n v xut
khu k pht


Cc phng thc thanh ton quc t ph
bin.
Phng thc tn dng chng t
L phng thc thanh ton trong ngn hng theo yu cu ca
khch hng cam kt chi tr mt s tin nht nh cho ngi th
hng, khi ngi ny xut trnh ton b cc ha n chng t ph
hp vi th tn dng
C th cn cc phng thc thanh ton quc t khc nh :
phng thc ghi s
Nhng trn y l phng thc ch yu nht hin nay c
phn ln cc doanh nghip p dng ti Vit Nam

Ti khon s dng
TK 4282 tin k gi m th tn dng (L/C)
bng ngoi t: Ni dng TK ny ging nh TK
4271 tin k gi m bo thanh ton sc bng
ng VN

Ti khon s dng
TK 9123 chng t c gi tr ngoi t gi i nc ngoi nh
thu: TK ny dng hch ton s tin trn cc chng t c gi
tr ngoi t ca khch hng trong nc gi i nc ngoi nh
thu
- Bn nhp ghi: S tin trn cc chng t c gi tr ngoi t gi i
nc ngoi nh thu
- Bn xut ghi: S tin trn cc chng t c gi tr ngoi t
c nc ngoi thanh ton
S cn li: Phn nh s tin trn cc chng t c gi tr ngoi t
ca khch hng trong nc gi i nc ngoi cha thu c
Ti khon s dng
TK 9124 chng t c gi tr ngoi t do nc ngoi gi n
i thanh ton: TK ny dng hch ton s tin trn cc
chng t c gi tr ngoi t ca nc ngoi gi n ch thanh
ton
- Bn nhp ghi: S tin trn cc chng t c gi tr ngoi t ca
nc ngoi gi n
- Bn xut ghi: S tin trn cc chng t c gi tr ngoi t ca
nc ngoi thanh ton
- S cn li: Phn nh s tin trn cc chng t c gi tr ngoi
t ca nc ngoi gi n ch thanh ton

Phng php hch ton
Phng php chuyn tin :
- Chuyn tin i theo yu cu ca n v nhp khu
N 4221 ( NK )
C 1331 / 4141
C 711 : Thu dch v thanh ton ( Ph chuyn tin )
C 4531 : Thu GTGT phi np
- Chuyn tin n ( khi nhn c giy bo c ca NH nc ngoi )
N 1331 / 4141
C 4221 ( XK )
C 711 ( Nu cha thu ph chuyn tin )

Phng thc thanh ton y thc thu:
i vi hng xut khu:
- Khi nhn b chng t ca n v xut khu NH thu 1 phn ph
hoc ton b:
N 4221 ( XK )
C 711 : Thu dch v thanh ton ( Ph chuyn tin )
C 4531 : Thu GTGT phi np

Phng thc thanh ton y thc thu
ng thi Nhp TK 9123
- Gi b chng t hng ha i NH nc ngoi
- Khi c bo C ca NH nc ngoi
N 1331 / 4141
C 4221 ( XK )
C 711 ( Nu cha thu ph )
C 4531: Thu GTGT phi np
ng thi Xut: TK 9123

Phng thc thanh ton y thc thu
i vi hng nhp khu
- Khi nhn chng t hng ha ca NH nc ngoi gi n:
Trong thi gian ch thanh ton
Nhp : TK 9124

- Gi chng t ( Hi phiu ) hoc hi n v nhp khu nhn
thanh ton hay khng
- Khi c s chp nhn ca n v thanh ton
N 4221 ( NK )
C 1331 / 4141
C 711 ( nu c )
C 4531
ng thi Xut: TK 9124
- Gi thng bo cho NH nc ngoi

Phng thc thanh ton tn dng chng t (
thanh ton bng L/C)
i vi hng nhp khu
- Khi m L/C cho n v NK ( k qu mt phn hoc ton b )
N 4221 ( NK )
C 4282
C 711
C 4531 : Thu GTGT phi np
Nhp 9215, 9216 : Cam kt trong nghip v L/C tr chm , tr ngay
- Lp L/C gi i NH nc ngoi
- Khi nhn c b chng t hng ha t NH nc ngoi gi n ( sau
khi NH kim sot ) s hch ton

Nu trc y k qu 100% tr gi L/C
N 4282
C 1331/ 4141
Nu trc y k qu mt phn
N 4221 ( NK ) : phn cn li
N 4282 : s trc y k qu
C 1331 / 4141 : tr gi L/C
ng thi Xut: TK 9215, 9216
Nu c thu ph
N 4221 ( NK )
C 711
C 4531: thu GTGT phi np

i vi hng xut khu
- Khi nhn b chng t hng ha ca n v xut khu
Nu c thu ph
N 4221 ( NK )
C 711
C 4531: thu GTGT phi np
- Gi b chng t hng ha n NH nc ngoi
- Khi nhn c bo C ca NH nc ngoi
N 1331/ 4141
C 4221 ( XK )

BI TP NG DNG
Nhn c t NH nc ngoi B chng t hng ha ngh
thanh ton tin cho nh nhp khu 100.000 USD, cng ty xut
nhp khu D trc y k qu 30.000 USD, s cn li NH ng
cho vay ngn hn ( NH nc ngoi c m ti khon tin gi
khng k hn bng ngoi t ti NHTM A )
nh khong NV:
N 4282: 30.000 USD
C 2141: 70.000 USD
C 4141: 100.000 USD

VI : K TON NGHIP V CNG C TI
CHNH PHI SINH
Tng qut v cng c ti chnh phi sinh v
TK s dng:
Cc cng c phi sinh bao gm: Hp ng tng lai,
Quyn chn, Hp ng hon i li sut,....
Gi l cng c phi sinh v mi cng c l hp ng
ti chnh c gi tr da trn c s mt ti sn khc
Cc TK s dng:
TK 473 Giao dch hon i (SWAP)
TK ny dng phn nh gi tr ngoi t mua vo v bn ra
trong thi hn tha thun gia NH v khch hng theo cam kt
giao dch hon i tin t k gia hai bn i vi tng loi
CCTC phi sinh.
TK 473 c cc TK cp III sau:
TK 4731: cam kt giao dch hon i tin t
TK 4732: gi tr giao dch hon i tin t

Ni dung TK 4731:
- Bn c ghi: Gi tr ngoi t NH cam kt s mua vo (theo t gi
ngy giao dch).
- Tt ton gi tr ngoi t cam kt bn vo ngy thanh ton.
- Bn N ghi: gi tr ngoi t NH cam kt s bn ( theo t gi
ngy giao dch).
- Tt ton gi tr ngoi t cam kt mua vo ngy thanh ton.
- S d C: Phn nh gi tr ngoi t NH s mua vo.
- S d n: Phn nh gi tr ngoi t NH s bn ra.

Ni dung TK 4732:
TK ny dng hch ton cc khon tin VN chi mua ngoi
t hay thu vo do bn ngoi t tng ng vi gi tr ngoi t mua
vo hay bn ra thuc TK 4731 Cam kt giao dch hn i tin t.
Bn N ghi: tin VN chi mua ngoi t (tnh theo t gi thc t
mua vo/ ngy bt u thc hin hp ng).
- Tin VN thu v do tt ton gi tr ngoi t cam kt bn vo
ngy thanh ton.
- Kt chuyn chnh lch tng gi tr ngoi t hon i khi nh
gi li theo t gi ngy cui thng hay: S iu chnh tng s d
N cho bng s d TK ny (i ng vi TK 633 chnh lch
nh gi li cng c ti chnh pht sinh).
Bn C ghi: tin VN thu v do bn ngoi t ( tnh theo t gi
thc t bn ra).
- Tin VN chi ra do tt ton gi tr ngoi t cam kt mua vo
ngy thanh ton.
- S iu chnh gim s d N cho bng s d TK 4731 khi nh
gi li s d TK ny (i ng vi TK 633 chnh lch nh gi
li cng c ti chnh pht sinh).
- S d N: Phn nh s tin VN chi ra mua ngoi t hon i(
i ng vi s d TK 4731)
- S d C: Phn nh s tin VN thu v do bn ngoi t hon
i (i ng vi s d TK 4731)

TK 474 Giao dch k hn(FORWARD)
TK ny dng phn nh gi tr ngoi t mua vo v bn ra
theo hp ng cam kt c k hn k gia NH v khch hng
mua hay bn ngoi t theo t gi tha thun. Vic thanh ton v
giao tin c thc hin vo ngy trong tng lai (qu 2 ngy k t
ngy giao dch).
TK 474 c cc TK cp III sau:
TK 4741: Cam kt giao dch k hn tin t
TK 4742: Gi tr giao dch k hn tin t
Ni dung TK 474 tng t TK 473.

TK 475 Giao dch tng lai (FUTURES)
TK ny dng phn nh gi tr ngoi t mua vo v bn ra
trong thi hn tha thun gia NH v khch hng theo cam kt
giao dch tng lai k gia 2 bn i vi tng loi CCTC phi
sinh.
TK 475 c cc TK cp III sau:
TK 4751: Cam kt giao dch tng lai tin t.
TK 4752: Gi tr giao dch tng lai tin t.
Ni dung TK 475 tng t TK 473.
TK 476 Giao dch quyn chn (OPTIONS)
TK ny dng phn nh gi tr ngoi t mua vo v bn ra
trong thi hn tha thun gia NH v khch hng theo cam kt
giao dch quyn chn k gia 2 bn i vi tng loi CCTC
pht sinh.
TK 476: c cc TK cp III nh sau:
TK 4761: Cam kt giao dch quyn chn tin t.
TK 4762: Gi tr giao dch quyn chn tin t.
Ni dung TK 476 tng t TK 473.

TK 486 Thanh ton i vi cc cng c ti chnh phi sinh.
- TK 4861 Thanh ton i vi giao dch hon i (swap)
TK ny dng phn nh cc khon phi thu hay phi tr bng
tin t trong thi hn tha thun gia NH v khch hng theo cam
kt giao dch hon i tin t k gia 2 bn.
Bn N ghi: Gi tr cam kt tin t NH phi thu.
Gi tr cam kt tin t tr cho khch hng.
Bn C ghi: Gi tr cam kt tin t NH phi tr.
Gi tr cam kt tin t khch hng tr.
- S d N: phn nh gi tr cam kt tin t NH cn phi thu
khch hng.
- S d C: phn nh gi tr cam kt tin t khch hng cn phi
tr khch hng.
- TK 4862: Thanh ton i vi GD k hn (FORWARD)
TK ny dng phn nh cc khon phi thu hay phi tr
bng tin t trong k hn tha thun gia NH v khch hng theo
cam kt giao dich k hn tin t k gia 2 bn i vi CCTC
pht sinh.
- TK 4863 Thanh ton i vi GD tng lai (FUTURES)

TK ny dng phn nh cc khon phi thu hay phi tr bng
tin t trong thi hn tha thun gia NH v khch hng theo cam
kt GD tng lai k gia 2 bn i vi tng CCTC pht sinh.
- TK 4864 Thanh ton i vi giao dch quyn la chn
(OPTIONS)
TK ny dng phn nh cc khon phi thu hay phi tr bng
tin t trong thi hn tha thun gia NH v khch hng theo cam
kt giao dch quyn chn k gia 2 bn i vi tng CCTC phi
sinh.

. Phng php hch ton:
Nghip v giao dch k hn (Forward)
Ti ngy k kt hp ng:
- Cn c vo hp ng k vi khch hng. TCTD hch ton
cam kt mua n ngoi t c k hn:
N TK 4862: Thanh ton i vi giao dch k hn.
C TK 4741: Cam kt giao dch k hn tin t.
(S ngoi t cam kt mua theo H)


Hch ton s VND tng ng:
N TK 4742: Gi tr giao dch k hn tin t.
C TK 4862: Thanh ton i vi giao dch k hn.
(S VND theo t gi ti thi im cam kt)
Trng hp bn ngoi t cho khch hng, hch ton ngc vi
bt ton mua ngoi t ca khch hng.

nh gi chnh lch t gi vo ngy lp bo co:
- Trng hp bn ngoi t, khi t gi gim, hch ton:
N TK 4742: Gi tr giao dch k hn tin t.
C TK 633: Chnh lch t gi nh gi li cng c TC.
(S VND gim do t gi gim)
- Trng hp bn ngoi t, khi t gi tng, hch ton:
N TK 633: Chnh lch t gi nh gi li cng c TC.
C TK 4742: Gi tr giao dch k hn tin t.
(S VND tng do t gi tng)

Ti ngy o hn H:
a. Bt ton hch ton s ngoi t v VND thu, ch thc hin cam
kt mua, bn k hn:
- Trng hp mua ngoi t theo cam kt, hch ton:
N TK 101/131 (Tin gi, ngoi t, tin mt,...)
C TK 4711: Mua bn ngoi t kinh doanh.
(S ngoi t cam kt mua theo H)

ng thi hch ton s VND chi ra do mua ngoi t:
N TK 4712: Thanh ton mua bn ngoi t kinh doanh.
C TK 101/131 (Tin mt VND, tin gi,...)
(S VND chi ra do mua ngoi t)
- Trng hp bn ngoi t cho khch hng, hch ton ngc vi
bt ton mua ngoi ca khch hng.

Tt ton H cam kt mua, bn ngoi t:
- Trng hp mua ngoi t, hch ton:
N TK 4741: Cam kt giao dch k hn.
C TK 4862: Thanh ton giao dch k hn tin t.
(S ngoi t cam kt mua theo H)
ng thi hch ton:
N TK 4862: Thanh ton giao dch k hn tin t.
C (hoc N) TK 633: Chnh lch t gi nh gi li
cng c ti chnh.
C TK 4742: Gi tr giao dch k hn.

- Trng hp bn ngoi t, hch ton:
N TK4862: Thanh ton giao dch k hn tin t
C TK4741:Cam kt giao dich k hn
(S ngoai t cam kt mua theo H)
ng thi hch ton:
N TK4742 :Gi giao dich k hn tin t
C TK633:Chnh lch t gi nh gi li cng c ti chnh
C TK4862:Thanh ton giao dch k hn tin t

4. nh gi li , l t giao dch HH k hn:
Da trn t gi thc t ti ngy tt ton H, hch ton li l:
- Trng hp li:
N TK4712:Thanh ton giao dch k hn
C TK721:Thu v kinh doanh ngoi t
(S VND thu li t H k hn)
- Trng hp l:
N TK821: Chi v kinh doanh ngoi t
C TK4712:Thanh ton giao dch k hn
(S VND chi ra do l t H k hn)

Nghip v giao dich hon i(Swap)
Ti ngy k kt H:
a. Hch ton mua, bn ngoi t theo H(spot-giao ngay):
- Hch ton s ngoi t do cam kt mua theo H:
N TK 133/103( Tin mt, tin gi bng ngoi t..)
C TK4711: Mua bn ngoi t kinh doanh
ng thi hch ton s VND chi ra mua ngoi t:
N TK4712: Thanh ton mua bn ngoi t kinh doanh
C TK 101/131(Tin mt, tin gi bng VND)
- Trng hp hch ton ngoai t do cam kt bn theo H.
Hch ton ngc li vi bt ton mua ngoi t ca khch hng.

Hch ton cam kt s mua bn theo H(ti mt ngy xc nh trong
tng lai):
- Hch ton cam kt s mua ngoi t theo H:
N TK 4861:Thanh ton i vi giao dch Swap
C TK4731: Cam kt giao dich Swap tin t
(S ngoi t cam kt mua bn theo H)
ng thi hch ton:
N TK4732: Gi tr giao dch Swap tin t
C TK4861:Thanh ton i vi giao dch Swap
( S VND chi ra do mua ngoi t theo cam kt)
Hch ton cam kt bn ngoi t theo H:
K ton hch ton ngc vi bt ton s mua ngoi t theo H.
c. hch ton s li pht sinh do chch lch t gi ngoi t vo
ngy o hn:
N TK3961: Li phi thu t cng c ti chnh pht
sinh(Swap)
C TK709: Thu li khc

nh gi chnh lch t gi vo ngy lp bo co:
- Trng hp bn ngoi t, khi t gi tng , hch ton:
N TK633:Chnh lch t gi nh gi ti CCTC
C TK 4732:Gi tr giao dch Swap tin t
( S VND tng do t gi tng)
- Trng hp bn ngoi t, khi t gi gim, hch ton:
N TK4732:Gi tr giao dch Swap tin t
C TK633:Chnh lch t gi nh gi li CCTC
(S VND gim do t gi gim)

Ti ngy o hn hp ng:
a. Bt ton, hch ton s ngoi t v VND thi, chi do thc hin cam
kt mua ban hon i:
- Bt ton mua ngoi t theo cam kt:
N Tk 103/133(Tin mt ngoi t, tin gi)
C TK4711:Mua bn ngoi t kinh doanh
ng thi hch ton s VND chi ra mua ngoi t:
N TK4712:Thanh ton ngoi hi kinh doanh
C TK3961: Li phi thu t CCTC (Swap)
C TK thch hp( Tin mt, tin gi)
- Trng hp bn ngoi t hch ton ngc li vi bt ton mua ngoi
t.

Tt ton H cam kt mua ,bn ngoi t theo H:
N TK4731: Thanh ton giao dich Swap
C TK4861: Thanh ton giao dch Swap
(S ngoi t cam kt mua theo H)
ng thi hch ton:
N TK4861: Thanh ton giao dch Swap tin t
N (hoc C) TK633: Chnh lch nh gi li CCTC
C TK4732:Gi tr giao dch Swap tin t
+ Hch ton cam kt bn ngoi t theo H:
K ton ghi ngc vi bt ton cam kt mua ngoi t theo H.

Nghip v giao dch quyn la chn( Options)
Ti ngy k kt giao dch:
- Hch ton thu nhp t vic bn quyn mua, quyn bn cho
khch hng:
N TK 101/131(tin mt, tin gi..)
C TK488: Doanh thu ch phn b
hoc C TK:Thu nhp t kinh doanh
- Hch ton chi ph t vic mua quyn mua, quyn bn:
N TK388:Chi ph ch phn b
C TK 101/111:( Tin Mt, Tin gi..)


- Hch ton cam kt k:
+ Trng hp mua ngoi t ca khch hng:
N TK4864: Thanh ton i vi giao dch quyn chn tin
t
C TK 4761: Cam kt giao dch quyn chn tin t
ng thi hch ton s VND tng ng:
N TK4762: Gi tr giao dch quyn chn tin t
C TK4864:Thanh ton i vi giao dch quyn chn tin t
+ Trng hp bn ngoi t cho khch hng:
K ton ghi c vi bt ton cam kt mua ngoi t theo H.

nh gi chnh lch t gi vo ngy lp bo co:
- Trng hp t gi tng:
N TK633: Chnh lch t gi nh gi CCTC
C TK4762: Gi tr giao dch quyn chonk tin t
(S VND gim do t gi gim)

Ti ngy o hn H:
3.3.1 . Nu khch hng thc hin quyn chn:
a. Hch ton s ngoi t v VND thu chi do thc hin cam kt
- Hch ton mua ngoi t theo cam kt:
N TK 103/133(Tin mt, tin gi)
C TK4711: Mua bn ngoi t kinh doanh
ng thi hch ton s VND chi ra mua ngoi t:
N TK4712: Thanh ton mua bn ngoi t kinh doanh
C TK 103/133:( Tin mt , tin gi)
- Hch ton bn ngoi t theo cam kt.
K ton ghi ngc vi bt ton cm kt mua ngoi t theo H.

Tt ton H cam kt mua , bn ngoi t theo quyn la chn
N TK4864: Thanh ton i vi giao dch quyn chn tin t
C TK4761:Cam kt giao dch quyn chn tin t
(S tin cam kt bn theo H)
Hoc :
N TK4761: Cam kt giao dch quyn chn tin t
C TK4864: Thanh ton i vi giao dch quyn chn tin t
ng thi hch ton:
+ Trng hp mua ngoi t:
N TK4864: Thanh ton giao dch quyn chn
N (hoc C) TK633: Chnh lch nh gi CCTC
C TK4762:Gi tr giao dch quyn chn
+Trng hp bn ngoi t:
K ton hch ton ngc vi bt ton cam kt mua ngoi t.

BI TP NG DNG
Ti Ngn Hng Phng ng, cng ty SGE n ngn hng xin vay ngn
hng 10.000ERU thanh ton nguyn vt liu nhp khu t Anh Quc vi thi
hn vay l 2 thng , tr li khi tr n gc. mc d hin ti qu ngn hng khng
c EUR nhng v SGE l khch hng quen thuc v c tnh hnh ti chnh kh
tt nn ngn hng quyt nh thc hin nghip v SWAP vi Ngn hng
Ngoi Thng c 10.000 EUR cho SGE vay chuyn khon vo ti khon tin
gi ngoi t(giao dch Ngn hng Ngoi thng bng tin mt).
Bit rng t gi giao ngay EUR/VND=21.000
Li sut EUR=3%-4.5%
Li sut VND=12%-14%
Dn hn cng ty tr n v li y bng ti khon tin gi ngoi t.

Bi lm
K hp ng i vi ngn hng Vietin
Hch ton s ngoi t mua vo theo hp ng :
N 1031 :10.000
C 4711 : 10.000
Dng thi hch ton s tin VND chi ra mua ngoi t theo t
gi giao ngay
N 4712 :21.0000.000 (10.000*210.000=210.000.000)
C 1011 :210000000

Hch ton s ngoi t s bn vo 2 thng sau theo hp ng
N 4731 :10.000
C 4861 :10.000
Hch ton s VND thu c do bn ngoi t cam kt :
N 4861 :213.850.000 (21.000+21.000*2/12*(14%-
3%)=213.850.000)
C 4732 : 213.850.000

Hch ton s li pht sinh do chch lch t gi ngoi t trong
hp ng SWAP vo ngy o hn.
N 3961 :3850000
(213.850-210.000.000=3.850.000)
C 709 :3.850.000
*K hp ng cho vay vi cng ty SGE :
N 2141 Cty SGE :10.000
C 4221.Cty SGE : 10.000
Tnh trc li cho vay hng thng l :10000*4.5%/12=37,5
EUR

Thng th nht ca hp ng
N 3942 : 37,5
C 702 : 37,5
Thng th 2 ca hp ng
10000*14%/12=116,67 VND
N 3942 :116,67
C 702 : 116.67

Ti ngy o hn hp ng cho vay i vi
SGE
Thu n ca cng ty SGE
N 4221.Cty SGE :10.075
C 3942 :75
C 2141 .Cty SGE :10.000

Ti ngy o hn ca hp ng vi ngn hng
Vietcombank
Hch ton s ngoi t bn theo cam kt
N 4711 : 10.000
C 1031 : 10.000
N 1011 : 213.850.000
C 4712 : 210.000.000
C 3961 : 3.850.000

Tt ton hp ng
N 4861 : 10.000
C 4731 : 10.000
ng thi
N 4732 : 213.850.000
C 4861 : 213.850.000

L/O/G/O