THI NGHIP V TN DNG 1

(150 PHT)

I. L thuyt:
Cu 1. (10 im) Sau y l mt s ti sn c th dng lm bo m tin vay ti
cc t chc tn dng: Nh xng; My mc thit b; Phng tin vn ti; S tit
kim; Gi tr quyn s dng t; C phiu; Tn phiu kho bc; Quyn ti sn pht
sinh t quyn tc gi; Quyn s hu cng nghip; Quyn i n; Vng bc; Nh .
Anh ch hy sp xp cc ti sn trn theo nhm cc ti sn cm c, cc ti sn th
chp
Cu 2 (25 im). Mt doanh nghip c phn thnh lp t thng 01/2005 ngh
ngn hng ti tr cho mt d n u t ca mnh, Anh ch hy nu cc h s cn
thit m doanh nghip cn gi cho Ngn hng. Anh (ch) cn phi thc hin thm
nh nhng ni dung no trc khi xut ln cp lnh o duyt cho vay?
II. Bi tp tnh hung:
Cu 1: (5 im) V sao Ngn hng quy nh ch u t phi c vn t c tham gia
vo phng n/ d n SXKD, u t vay vn?
a/ Gim thiu ri ro cho Ngn hng
b/ Tng cng trch nhim ca ngi vay
c/ Gim chi ph ti chnh cho PA/DA
d/ C 3 cu u ng
Cu 2: (5 im) Doanh nghip X nhp khu t v kinh doanh, doanh
nghip ngh Ngn hng bo lnh tin thu nhp khu. Ngn hng c th thc
hin mn bo lnh ny khng?
a/ c
b/ c thc hin vi s tin gii hn di 100 triu ng.
c/ Khng c
Cu 3: (5 im) Trng hp khch hng khng tr ht n gc ng trong thi hn
tho thun trong HTD v c vn bn ngh cho iu chnh hn tr n th
TCTD c xem xt gia hn n i vi cho vay ngn hn nh sau:
a/ Bng 1 chu k SXKD
b/ Bng thi hn cho vay
c/ Ti a 12 thng
d/ Ti a bng 1 chu k SXKD nhng khng qu 12 thng

www.giangblog.com - Website for Finance and Banking

Cu 4: (5 im) D n u t c la chn trong trng hp no di y nu

gi tr t sut sinh li ni b (IRR) c tnh theo quan im tng mc u t:
a. Ln hn sut sinh li yu cu vn ch s hu
b. Ln hn li sut vay di hn
c. Ln hn chi ph s dng vn bnh qun
d. C 3 cu trn u sai
III. Bi tp
Cu 1. (15 im) Mt doanh nghip thc hin 1 d n u t vi tng mc u t
l 18.000 triu ng, c cu vn nh sau:
- Vn t c: 5.000 triu ng
- Vn vay: 13.000 triu ng, trong :
+ Vay Ngn hng u t v Pht trin: 5.000 triu ng, li sut 13,2%/nm
+Vay Ngn hng Ngoi thng: 4.000 triu ng, li sut 6%/6 thng
+ Vay Ngn hng Pht trin: 4.000 triu ng, li sut 3%/3 thng.
Yu cu: Tnh li sut vay bnh qun theo nm ca d n.
Cu 2: (30 im): Cng ty A l khch hng mi. Nm 2008 Cng ty pht sinh nhu
cu vay vn ti ngn hng anh ch v ngh Ngn hng xy dng cho 1 hn mc
vay vn trong nm 2008, cng ty gi n Ngn hng anh ch bo co ti chnh
nm 2007 v k hoch sn xut kinh doanh nm 2008 vi mt s ch tiu ch yu:
TT
1
A

2
A
B

Ch tiu
Tng ti sn
Ti sn lu ng
- Vn bng tin & CKTTCNH
- Cc khon phi thu
- Hng tn kho
- TSL khc
Ti sn c nh v u t di hn
- Ti sn c nh
Tr,: + Nguyn gi TSC
+ Hao mn ly k
- u t ti chnh di hn
- Ti sn di hn khc
Tng ngun vn
Vn ch s hu
N phi tr

www.giangblog.com - Website for Finance and Banking

31/12/2007
68,350
64,000
3,000
32,500
27,000
1,500
4,350
2,850
3,000
-150
0
1,500
68,350
10,000
58,350

31/12/2006
40,150
40,100
1,800
32,000
6,200
100
50
30
45
-5
0
20
40,150
10,000
30,150

* N di hn
* N ngn hn
- Vay v n ngn hn
- Phi tr ngi bn
- Thu v cc khon np NN
- Cc khon phi tr phi np khc

20
58,330
50,280
6,000
2,000
50

30
30,120
27,000
3,000
120
0

Kt qu sn xut kinh doanh nm 2007 v k hoch nm 2008

TT
1
2
3
4
5
6

Ch tiu
Gi tr sn lng
Doanh thu thun
Gi vn hng bn
Thu cc loi phi np
Li nhun sau thu
Khu hao c bn

Thc hin 2007

195,000
133,000
100,000
2,000
399
145

K hoch
2008
270,000
189,000
150,000
3,000
567
165

1. Tnh ton cc ch tiu ti chnh ch yu ca doanh nghip, c th:

- H s thanh ton nhanh
- H s thanh ton ngn hn
- Vng quay vn lu ng
- H s t ti tr.
- Vng quay hng tn kho
2. Cn c cc ch tiu trn, Anh ch hy nh gi tnh hnh ti chnh ca Cng ty
trong nm 2007.
3. Trong nm 2008, d kin Cng ty c ng trc 20% gi tr sn lng. Nm
2007 cng ty trch 35% li nhun li b sung vn lu ng t c nm 2008,
d kin vng quay vn lu ng nm 2008 nh nm 2007. Hy xut hn mc
vn lu ng cao nht nm 2008 ti ngn hng ca bn, bit rng cng nm 1
ngn hng khc cp hn mc cho cng ty ny l 20 t ng.

www.giangblog.com - Website for Finance and Banking

 THI NGHIP V TN DNG 2

(150 PHT)

I. L thuyt:
Cu1. (15 im) Nu cc loi bo lnh v cc hnh thc pht hnh bo lnh hin
nay m cc Ngn hng ang thc hin. Nu cc ri ro trong bo lnh v mt s
bin php hn ch ri ro. Trng hp khch hng k qu 100% th ri ro c xc
nh nh th no?
Cu2 (15 im): Mt khch hng c nhn ngh ngn hng bn cho vay s tin
3 t ng u t bt ng sn. Ti sn th chp quyn s dng t c gi tr
bo m cho khon vay. Bn s yu cu khch hng cung cp cc thng tin, h
s g? Theo bn th thng tin no l quan trng nht, ti sao?
II. Bi tp tnh hung:
Cu 1 (5 im): T chc tn dng khng c php cho vay i vi khch hng l
cc i tng sau y?
a/ Thnh vin Hi ng qun tr
b/ Tng Gim c, (Gim c)
c/ C hai trng hp
Cu 2: (5 im) Doanh nghip X nhp khu t v kinh doanh, doanh
nghip ngh Ngn hng bo lnh tin thu nhp khu. Ngn hng c th thc
hin mn bo lnh ny khng?
a/ c
b/ c thc hin vi s tin gii hn di 100 triu ng.
c/ Khng c
Cu 3: (5 im) Ngha v bo lnh ca TCTD c chm dt trong trng hp
no sau y:
a/ n ngy ht hiu lc ghi trn th bo lnh
b/ Nhn c th bo lnh chnh quay v
c/ Nhn c vn bn xc nhn ca bn nhn bo lnh v vic hon thnh
ngha v ca bn c bo lnh
d/ C 3 phng n trn u ng
Cu 4: (5 im) D n u t c la chn trong trng hp no di y nu
gi tr t sut sinh li ni b (IRR) c tnh theo quan im tng mc u t:
a. Ln hn sut sinh li yu cu vn ch s hu
b. Ln hn li sut vay di hn
c. Ln hn chi ph s dng vn bnh qun
www.giangblog.com - Website for Finance and Banking

d. C 3 cu trn u sai
III. Bi tp
Cu 1: (20 im) Doanh nghip Y d kin thc hin mt d n u t vi s vn
l 1600 triu ng. Thi gian hot ng d kin ca d n l 3 nm, vn c b
ra 2 ln: 50% c b ra nm 0, cn li b ra nm 1. TSC c khu hao
tng ng trong 3 nm, 300 triu, 500 triu v 500 triu. Gi bn TSC d kin
sau khi tr i chi ph bn hng cui nm th 3 l 300 triu ng.
Hng nm d kin doanh thu bn hng l 1.800 triu vi chi ph bin i l
60% so vi doanh thu bn hng, chi ph c nh (khng k khu hao) l 100 triu.
Sn phm ca doanh nghip khng phi chu thu VAT. Doanh nghip phi chu
thu TNDN 40%. Li sut chit khu doanh nghip chn ng bng chi ph bnh
qun ca vn v bng 10%/nm.
Yu cu: Bn hy dng NPV thm nh xem d n ny c th chp nhn
c khng?
Cu 2:
Cu 2: (30 im): Cng ty A l khch hng mi. Nm 2008 Cng ty pht sinh nhu
cu vay vn ti ngn hng anh ch v ngh Ngn hng xy dng cho 1 hn mc
vay vn trong nm 2008, cng ty gi n Ngn hng anh ch bo co ti chnh
nm 2007 v k hoch sn xut kinh doanh nm 2008 vi mt s ch tiu ch yu:
TT
1
A

2
A
B

Ch tiu
Tng ti sn
Ti sn lu ng
- Vn bng tin & CKTTCNH
- Cc khon phi thu
- Hng tn kho
- TSL khc
Ti sn c nh v u t di hn
- Ti sn c nh
Tr,: + Nguyn gi TSC
+ Hao mn ly k
- u t ti chnh di hn
- Ti sn di hn khc
Tng ngun vn
Vn ch s hu
N phi tr

www.giangblog.com - Website for Finance and Banking

31/12/2007
70,350
66,000
5,000
32,500
27,000
1,500
4,350
2,850
3,000
-150
0
1,500
70,350
10,000
60,350

31/12/2006
38,150
38,100
1,800
30,000
6,200
100
50
30
45
-5
0
20
38,150
10,000
28,150

* N di hn
* N ngn hn
- Vay v n ngn hn
- Phi tr ngi bn
- Thu v cc khon np NN
- Cc khon phi tr phi np khc

20
60,330
50,280
8,000
2,000
50

30
28,120
25,000
3,000
120
0

Kt qu sn xut kinh doanh nm 2007 v k hoch nm 2008

TT
1
2
3
4
5
6

Ch tiu
Gi tr sn lng
Doanh thu thun
Gi vn hng bn
Thu cc loi phi np
Li nhun sau thu
Khu hao c bn

Thc hin 2007

250,000
150,000
130,000
5,000
600
145

K hoch
2008
300,000
220,000
190,000
7,000
1000
300

1. Tnh ton cc ch tiu ti chnh ch yu ca doanh nghip, c th:

- H s thanh ton nhanh
- H s thanh ton ngn hn
- Vng quay vn lu ng
- H s t ti tr.
- Vng quay hng tn kho
2. Cn c cc ch tiu trn, Anh ch hy nh gi tnh hnh ti chnh ca Cng ty
trong nm 2007.
3. Trong nm 2008, d kin Cng ty c ng trc 20% gi tr sn lng. Nm
2007 cng ty trch 35% li nhun li b sung vn lu ng t c nm 2008,
d kin vng quay vn lu ng nm 2008 nh nm 2007. Hy xut hn mc
vn lu ng cao nht nm 2008 ti ngn hng ca bn, bit rng cng nm 1
ngn hng khc cp hn mc cho cng ty ny l 20 t ng.

www.giangblog.com - Website for Finance and Banking

 THI NGHIP V TN DNG 3

(150 PHT)
I. L thuyt:
Cu1. (15 im) Nu cc loi bo lnh v cc hnh thc pht hnh bo lnh hin
nay m cc Ngn hng ang thc hin. Nu cc ri ro trong bo lnh v mt s
bin php hn ch ri ro. Trng hp khch hng k qu 100% th ri ro c xc
nh nh th no?
Cu 2 (15 im): Mt khch hng doanh nghip mi ngh ngn hng bn xy
dng hn mc tndng nm ti cho Cng ty h. Bn s yu cu khch hng cung
cp cc h s g? Bn cn phn tch cc ch tiu c bn no trc khi quyt nh
xy dng hn mc tn dng cho doanh nghip ?
II. Bi tp tnh hung:
Cu 1: (5 im) Cc hp ng cm c ti sn, hp ng th chp ti sn, hp
ng bo lnh l loi hp ng c iu chnh theo hng dn ca vn bn:
a. Lut doanh nghip
b. Lut dn s
c. Lut t ai
Cu 2: (5 im): Doanh nghip A k Hp ng thi cng xy lp cng trnh thy
in X, Ch u t yu cu doanh nghip phi cung cp mt bo lnh han tr tin
tm ng 20% gi tr Hp ng. Ngn hng c th thc hin mn bo lnh ny
khng?
a/ c
b/ Ch c thc hin nu gi tr l 10% gi tr Hp ng.
c/ Khng c
Cu 3: (5 im) D n u t c la chn trong trng hp no di y nu
gi tr t sut sinh li ni b (IRR) c tnh theo quan im tng mc u t:
a. Ln hn sut sinh li yu cu vn ch s hu
b. Ln hn li sut vay di hn
c. Ln hn chi ph s dng vn bnh qun
d. C 3 cu trn u sai
Cu 4: (5 im) Ngha v bo lnh ca TCTD c chm dt trong trng hp
no sau y:
a/ n ngy ht hiu lc ghi trn th bo lnh
b/ Nhn c th bo lnh chnh quay v

www.giangblog.com - Website for Finance and Banking

c/ Nhn c vn bn xc nhn ca bn nhn bo lnh v vic honh thnh

ngha v ca bn c bo lnh
d/ C 3 phng n trn u ng
III. Bi tp
Cu 1. (20 im) Mt doanh nghip thc hin 1 d n u t vi tng mc u t
l 35.000 triu ng, c cu vn nh sau:
- Vn t c: 5.000 triu ng
- Vn vay: 30.000 triu ng, trong :
+ Vay Ngn hng u t v Pht trin: 10.000 triu ng, li sut 13,2%/nm
+Vay Ngn hng Ngoi thng: 8.000 triu ng, li sut 7%/6 thng
+ Vay Ngn hng Pht trin: 4.000 triu ng, li sut 3%/3 thng.
+ Vay Ngn hng Nng nghip 8.000 triu ng, li sut 1,1%/nm
Yu cu: Tnh li sut vay bnh qun theo nm ca d n.
Cu 2: (30 im): Cng ty A l khch hng mi. Nm 2008 Cng ty pht sinh nhu
cu vay vn ti ngn hng anh ch v ngh Ngn hng xy dng cho 1 hn mc
vay vn trong nm 2008, cng ty gi n Ngn hng anh ch bo co ti chnh
nm 2007 v k hoch sn xut kinh doanh nm 2008 vi mt s ch tiu ch yu:
TT
1
A

2
A
B

Ch tiu
Tng ti sn
Ti sn lu ng
- Vn bng tin & CKTTCNH
- Cc khon phi thu
- Hng tn kho
- TSL khc
Ti sn c nh v u t di hn
- Ti sn c nh
Tr,: + Nguyn gi TSC
+ Hao mn ly k
- u t ti chnh di hn
- Ti sn di hn khc
Tng ngun vn
Vn ch s hu
N phi tr
* N di hn
* N ngn hn

www.giangblog.com - Website for Finance and Banking

31/12/2007
57,850
53,500
5,000
20,000
27,000
1,500
4,350
2,850
3,000
-150
0
1,500
57,850
10,000
47,850
20

31/12/2006
23,150
23,100
1,800
15,000
6,200
100
50
30
45
-5
0
20
23,150
10,000
13,150
30
1

- Vay v n ngn hn
- Phi tr ngi bn
- Thu v cc khon np NN
- Cc khon phi tr phi np khc

47,830
37,780
8,000
2,000
50

3,120
10,000
3,000
120
0

Kt qu sn xut kinh doanh nm 2007 v k hoch nm 2008

TT
1
2
3
4
5
6

Ch tiu

Thc hin 2007

Gi tr sn lng
Doanh thu thun
Gi vn hng bn
Thu cc loi phi np
Li nhun sau thu
Khu hao c bn

140,000
98,000
80,000
1,000
200
145

K hoch
2008
180,000
126,000
110,000
1,500
300
165

1. Tnh ton cc ch tiu ti chnh ch yu ca doanh nghip, c th:

- H s thanh ton nhanh
- H s thanh ton ngn hn
- Vng quay vn lu ng
- H s t ti tr.
- Vng quay hng tn kho
2. Cn c cc ch tiu trn, Anh ch hy nh gi tnh hnh ti chnh ca Cng ty
trong nm 2007.
3. Trong nm 2008, d kin Cng ty c ng trc 20% gi tr sn lng. Nm
2007 cng ty trch 35% li nhun li b sung vn lu ng t c nm 2008,
d kin vng quay vn lu ng nm 2008 nh nm 2007. Hy xut iu kin
cp tn dng v hn mc vn lu ng cao nht nm 2008 ti ngn hng ca bn,
bit rng cng nm 1 ngn hng khc cp hn mc cho cng ty ny l 20 t
ng.

www.giangblog.com - Website for Finance and Banking