Bi tp: C 2 ha n nh sau, chn mt trong hai ha n.

Ha n 1: n gi 35 USD/MT FOB cng Hi Phng, tr 60% gi tr thanh ton sau 1 thng,

20% sau 8 thng v 20% cn li sau 12 thng sau khi giao hng
Ha n 2: n gi 57 USD/MT CIF cng Hng Kng, tr 30% sau 2 thng, tr 30% sau 6
thng v tr 40% sau 10 thng. Bit cc vn chuyn Hi Phng - Hng Kng l 20 USD/MT v
cc ph bo him l R=0.25%. Li sut ngn hng l r=6%/nm.
Li gii:
Trc ht chuyn thnh gi tr ngay.
Vi ha n 1 gi FOB:
gi tr ngay =

Nn

FOB=

gi c t n d ng
1+T .r

35
=34.213 USD /MT
1+ ( 0.61+0.28+0.212 )0.06 /12

Vi ha n 2 gi CIF
CIF=

57
=55.233 USD / MT
1+ ( 0.32+0.36+0.410 )0.06 /12

Bc 2 ta chuyn gi FOB thnh gi CIF

CIF = FOB + I + F = FOB + R*CIF*(1+p) + F
FOB + F
34.213+ 20
=
=54.362 usd /mt
Suy ra CIF=
1R(1+ p) 10.0025(1+ 0.1)
Vy nn chn theo cch 1.