Professional Documents
Culture Documents
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)
15/7
15/8
15/9
20/10
TNH HUNG 1:
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:
D tr li hng thng:
N 801
: 0.122triu = 20*0.61%
C 4913 : 0.122triu
Tr n gc
N 4232.3thng.Kh A :20triu
C 1011
:20triu
0.247667 tr
0.247667 tr
Doanh thu t dch v khc ( do Kh khng tip tc d thng ) (Chu chi ph tr thng
N 1011
:
Co 702 :
Co 2112:
Co 709 :
5.593404 tr
2.124 tr
3 tr
0.469404 tr = 0.012744 + 0.45666
C 1011 : 100.000.000
- Li vay:
N 1011
: 211.200
C 702
: 211.200
- Ti sn th chp: gi tr s tin gi
Nhp 996: 500.000.000
Trng hp 2: Tit kim tch ly
Tnh hung:
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.
nh khon:
- KH gi tin:
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 :
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
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
Trng hp 4: Ti sn sau khi thu hi v, NH tn trang v tip tc cho thu th hch ton
nh th no?
Tnh hung:
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. nh khon nh sau:
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
Nghip v 1.
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%.
Ti PGD X.
1.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
2.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
3.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
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
Nghip v 2.
Nhn c bo c ca NHNN v s tin m kho bc chuyn vo ti khon ca NHA 4t.
S tin ny Chnh ph y thc cho NH A cho vay theo k hoch pht trin c s h tng.
Trong k, gii ngn cho cng ty Xy dng N 600 triu ng. Trong tr vo ti khon
tin gi ca cng ty Xy dng m ti chnh NH l 300 triu ng, chuyn tin qua thanh
ton b tr tr cho cng ty c kh 200 triu ng m ti NHTM D, lnh tin mt 100 tru
Ngy 30/10/07 ti PGD X tin hnh gii ngn hp ng tn dng, s tin 2 t, thi hn 1
nm, li vay 13%/nm, li pht 150% li vay, tnh li 360 ngy, hp ng tr li hng thng,
ti sn m bo c gi tr 3 t. Thu ph h s tn dng 200.000. Khch hng lnh tin mt.
Sau khi hon tt h s tn dng ti phng tn dng, cn c lnh gii ngn ca phng tn
dng, k ton thc hin gii ngn cho khch hng.
+ N 2111(vay ngn hn): 2 t
C 1011
: 2 t.
+ N 1011
: 200.000
C 7111
: 181.181
C 4531
: 18.182.
ng thi tin hnh nhp ngoi bng ti sn m bo: Ti khon s dng y l 9940 (ti
sn th chp, cm ca khch hng)
Nhp 9940 : 3 t
BI TP TNH HUNG
Tnh hung 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% trn 1 thng.
Bi lm
- 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:
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.
Bi lm
- Khi mua ti sn :
N 386 : 156 500 USD
C 1031 : 156 500 USD
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.
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)
9.322.317,667
9.322.317,667
1.000.000.000
1.000.000.000
1.004.908.333
1.000.000.000
4.908.333
Vai tr: Pht huy vai tr to ln i vi SX, lu thng hng ho, tit kim chi
ph lu thng, gp phn tng ngun vn cho ngn hng v tng cng qun l
vi m i vi hot ng thanh ton trong nn KT.
Lin h VN trc kia ch thanh ton chuyn tin t khi i mi vi hot
ng nganh ngn hng t ngn hng mt cp sang ngn hng 2 cp. NHNN
lm nhim v qun l NN v tin t v ngn hng, cc NHTM l doanh
nghip kinh doanh tin t. Ngoi kho bc Nh nc cc cp ra i cng l n
thanh ton. T cng tc thanh ton khng dng TM tr nn kh khn phc
tp khi khch hng m TK tin i khng k hn n v thanh ton ny tr
tin cho KH m TKTG khng k hn n v thanh ton khc h thng c
bit l khch hng tr tin v khch hng th hng 2 a phng khc nhau.
T xut hin thm nhiu phng thc thanh ton khc nhau nh UNT, UNC,
Sc, th, L/C
Hin nay VN cc hnh thc UNT, UNC c s dng ph bin trong
cng tc thanh ton ca cc ngn hng thng mi v c s dng ch yu
bi cc doanh nghip trong vic thanh ton tin hng. Sc v th th li c
s dng ch yu bi cc c nhn
Tuy nhin, v tm l tiu dng tin mt ca nhn dn VN vn cn nng
nn hot ng thanh ton khng dng TM VN vn cn cha PT. Mt khc, do
cng ngh thng tin p dng vo cc ngn hng cha rng ri -> hn ch