8 dng bi tp nghip v Ngn hng Thng Mi www.taichinh2a.

com

Bi 1:
Mt Khch hng vay ngn hng A mt khon tin: 200 triu ng vi thi hn 6
thng, li sut 1%/thng. K hoch vay vn tr n gc nh sau:
Ngy 5/3 rt vn 80 tr
Ngy 10/4 rt vn 90 tr
Ngy 3/5 rt vn 30 tr
Ngy 15/7 tr n 50 tr
Ngy 10/8 tr 70 tr
S cn li tr khi ht hn

Yu cu: Tnh s li khch hng trn phi tr vo cc thi im tr n theo d n thc

t v theo s tin tr gc.

Tr li:

5/03 - 15/07 : 4 thng 10 ngy : 131 ngy

10/4 - 15/07 : 3 thng 5 ngy : 95 ngy
3/5 - 15/07 : 2 thng 12 ngy :72 ngy
D n n ngy 15/07 l 150 tr
15/07 - 10 /08 : 25 ngy
D n n 10/8 : 80 tr
10/08 - 05/09 ( ngy o hn HD) : 25 ngy

Li tnh theo s d thc t :

80* 1%*131/30 + 90*1%*95/30 + 30*1%*72/30 + 150* 1%*25/30 + 80*1%*25/30

Li tnh theo d n BQ :
Tng((Di*Ni)* i)/N : ( 80* 131 + 90*95+30*72+150*25+80*25 )* 1%)/
( 131+95+72+25+25)

Bi 2:
Mt doanh nghip vay ngn hng thng mi 100 triu ng, vi thi hn 3 thng (t
18/3/N n 18/6/N). Ngn hng cp tin vay cho doanh nghip gn mt ln vo
18/3/N. Li c tnh v tr cng vi n gc phi tr vo hai thi im: ngy 3/5/N v
ngy 18/6/N
Lch tr n gc nh sau:
Ngy 3/5/N tr s tin: 42triu ng.
Ngy 18/6/N tr s tin: 58triu ng.

Yu cu:
1. Tnh s li m doanh nghip vay phi tr.
2. Nu s tin 42 triu ng doanh nghip vay tr vo ngy 3/5/N bao gm c gc v
li tin vay, th s tin doanh nghip vay phi tr vo ngy 18/6/N l bao nhiu?

Tr li:
1)
D n 18/3 - 3/5 : 46 ngy l 100 tr
D n 03/05 - 18/06 : 46 ngy l 58

C th tnh theo 2 cch :

100* 1%* 46/30 + 58* 1%*46/30 === 2.423 tr
hoc : 42 *1% * 46/30 + 58*1%*92/30 === 2.423 tr

2)
03/05 tr 42 tr cho c gc v li.
Li phi tr : 100* 1%* 46/30 =1.5333 tr

=> D n gc l : 100 -( 42 - 1.53333 ) = 59.5333

Cui k Kh cn phi tr : 59.5333 * ( 1+ 1%*46/30 ) = 60.446 tr

Bi 3:
Trong nm N, DN A c NH cp 1 HMTD: 500 tr. Thng 3/N c mt s giao dch nh
sau:
Ngy 5/3, DN A rt tin vay: 198 tr
Ngy 10/3, DN A rt tin vay: 37 tr
Ngy 18/3, DN A tr n: 230 tr
Ngy 25/3, DN A rt tin vay: 350 tr
Hy tnh li tin vay DN A phi tr NH trong thng 3/N (theo d n bnh qun). Bit d
n TK cho vay u thng l 95 tr. Li sut cho vay ca NH l 0,95%/thng.

Tr li:
(Lp bng trong Excel)

Bi 4:
Mt khch hng nhn c khon tn dng 100.000 USD vi cc iu kin sau:
Vn vay c rt lm 02 ln, ln u rt 50.000 USD,02 thng sau rt tip 50.000
USD. Sau thi gian s dng tin vay 07 thng k t ngy rt vn ln 2,khch hng tr
n gc 60.000 USD, s cn li c tr sau 03 thng tip theo.
- Li sut cho vay: 6% nm;
- Ph tr n trc hn: 0,1%/ thng tnh trn s tin tr n trc hn;
- Ph cam kt: 0,2%/ s tin vay;

- Th tc ph ngn hng quy nh l 0,1% s tin vay;

- Ngn hng thu ngay tin li v th tc ph;
Yu cu: Tnh ph sut tn dng ca khon tn dng trn theo nm v cho nhn xt?
Bit rng: Ngay t ln tr u tin, theo s ng ca ngn hng, khch hng tr
ht n.

Tr li:

Ph sut = ((thu nhp NH) / ( s tin KH thc nhn * k d n BQ )) * 100%

= (( 50* 6%*2/12 + 100*6%*7/12 + 40*3*0.1 + 100 *(0.2%+0.1%)) / ( 100 -( 50*
6%*2/12 + 100*6%*7/12 + 40*6%*3/12+100* 0.1))*((50*2+100*7)/100)
= (T tnh)

Bi 6:
Mt doanh nghip xy dng c nhu cu vay theo hn mc tn dng trong nm N+1,
gi b h s vay vn n NH A, trong c ti liu sau:
K hoch sn xut kinh doanh nm N+1. (n v: triu ng)
1 K hoch gi tr sn lng nm N+1 129.621
2 Doanh thu d kin nm N+1 102.000
3 Vng quay VL 2 vng/nm
4 Chi ph:
Nguyn nhin vt liu 94.623
Chi lng 15.554
Chi ph my 3.888
Thu GTGT phi np (phng php khu tr) 6.481
Chi ph trc tip khc 1.944
Chi ph qun l 2.592

Li vay vn 1.440

Yu cu: Xc nh hn mc tn dng nm N+1 ca DN ti NH A, bit rng VL rng v

vn m doanh nghip chim dng, vay mn c ca NH khc nm N+1 l 40 t
ng.

Tr li:

Di y l cm cng thc PHI NH khi lm cc BT v tnh HMTD

HMTD = Nhu cu vn LD - Vn TC tham gia - Ngun tham gia khc

Vn TC tham gia = TSL - N Ngn hn
Nhu cu VL =CHi ph SXKD/ vng quay vn LD
Vng quay vn L = DT thun / TSLD BQ

+ Tng chi ph SXKD :

Nguyn nhin vt liu 94.623
Chi lng 15.554
Chi ph my 3.888
Thu GTGT phi np (phng php khu tr) 6.481
Chi ph trc tip khc 1.944
=122.490
Vng quay VLD : 2 vng / nm
=> nhu cu VLD =122.490/2=61.245
=> HMTD = 61.245 - 40.000 = 21.245 tr

Bi 7:

Trong thng 9/N cng ty gm s X c ngh NHTM A cp mt hn mc tn dng cho

qu IV/N, p ng cc nhu cu vn lu ng. K hoch kinh doanh qu IV/N gi
cho ngn hng c mt s ni dung nh sau:

Sau khi thm nh, ngn hng A ng cho vay vi li sut 0,9%/thng. Khi thc
hin hn mc ny, vo cui ngy 30/11/N d n ti khon cho vay l: 4.647 triu
ng. Trong thng 12/N c pht sinh mt s nghip v kinh t nh sau:
Ngy 1/12:
- Xin vay tr tin mua men v bt mu: 564 triu ng, hn tr vo 25/12/N.
- Xin vay thanh ton tin mua thit b: 543 triu ng, hn tr vo 27/12/N.
Ngy 10/12:
- n hn tr ngn hng A theo cam kt trn giy nhn n pht sinh t thng trc:
653 triu ng
- Xin vay chi thng cho cho nhn vin: 32 triu ng, hn tr vo thng 1/N+1.
- Xin vay thanh ton tin in sn xut: 23 triu ng, hn tr trong thng 1/N+1.
Ngy 15/12:
- Np sc bo chi do cng ty G pht hnh s tin: 454 triu ng
- Xin vay thanh ton tin chi qung co: 25 triu ng, hn tr trong thng 1/N+1.
Ngy 18/12:
- Vay thanh ton tin mua t ch hng: 870 triu ng, hn tr trong thng 1/N+1.
- Xin vay chi lng: 20 triu ng, hn tr trong thng 1/N+1.

Yu cu:
1. Xc nh hn mc tn dng qu IV/N?
2. Xc nh s d ti khon cho vay cui thng 12/N v li tin vay phi tr trong
thng 12/N?
Bit rng:
1. Cng ty X ch c mt ti khon cho vay ti ngn hng A.
2. Ngn hng A t trch ti khon tin gi ca cng ty X thu n khi n hn.

3. Theo d tnh ca doanh nghip X: Vn lu ng rng v cc khon vn khc c

s dng trong qu IV/N l 6.045 triu ng. Vng quay vn lu ng trong nm N l 6
vng.
4. Gi nh Ti khon tin gi ca cng ty X lun s d thanh ton n.

Tr li:

Vay tr tin mua men v bt mu: 564 triu ng, hn tr vo 25/12/N => ng
cho vay
Ngy 1/12 :d n 5211 triu ng ( tn d 9 ngy )

Vay thanh ton tin mua thit b: 543 triu ng, hn tr vo 27/12/N => T chi
L do: y ko thuc vay VL m t ngun vay khc

Tr ngn hng A theo cam kt trn giy nhn n pht sinh t thng trc: 653 triu
ng => ng
Ngy 10/12 : d n 4581 tr trong 5 ngy

Vay chi thng cho cho nhn vin: 32 triu ng, hn tr vo thng 1/N+1=> T chi

Xin vay thanh ton tin in sn xut: 23 triu ng, hn tr trong thng 1/N+1 =>
ng

Np sc bo chi do cng ty G pht hnh s tin: 454 triu ng (=> Ko lin quan)
Ngy 15/12, d n 4606, s ngy 3

Xin vay thanh ton tin chi qung co: 25 triu ng, hn tr trong thng 1/N+1 =>
ng
Ngy 18/12, d n 4626 tr, s ngy 7

Vay thanh ton tin mua t ch hng: 870 triu ng, hn tr trong thng 1/N+1
=> T chi

Vay chi lng: 20 triu ng, hn tr trong thng 1/N+1 => ng

Ngy 18/12, d n 4646 tr, s ngy 7

***********
Vng quay vn LD theo qu 6/4 = 1.5 vng / qu
Tng chi ph ngn hn
=> nhu cu VLD =
ngun vn CSh v ngun vn khc tham gia 6.045
HMTD =

**********
Li tnh theo d n BQ : (tng ( Di*Ni)*i)/31

Li tnh theo d n thc t ;

5211* 0.9% *9 /30 + 4581 * 0.9%*5/30 + 4606*0.9%*3/30 + 4626*0.9%*7/30 = (T
tnh)

Bi 8:
Mt doanh nghip dt may xut khu c NH cho vay theo phng thc CV theo
HMTD. Sau khi xem xt k hoch vay VL qu 4/N, NH thng nht mt s ti liu
nh sau:
- Gi tr vt t hng ho cn mua vo trong qu: 14.895,5 tr
- Chi ph khc ca khch hng trong qu l: 655 tr
- Gi tr sn lng hng ho thc hin: 13.233,5 tr

- TSL:
+ u k: 3.720 tr, trong vt t hng ho km phm cht chim 15%
+ Cui k: 4.650 tr, trong d tr vt liu xy dng c bn 250 tr
- VL t c v cc ngun vn khc dng vo kinh doanh: 2.730 tr
- Gi tr TSB: 2.812 tr
- T ngy 1/10/N n ht ngy 26/12/N trn TK cho vay theo HMTD ca DN:
+ Doanh s pht sinh n: 4.500 tr
+ Doanh s pht sinh c: 3.820 tr
Trong 5 ngy cui qu c pht sinh mt s nghip v:
Ngy 27/12: Vay mua vt t: 450 tr
Thu tin nhn gia cng sn phm: 70 tr
Ngy 28/12: vay thanh ton tin in khu nh ca cn b cng nhn vin: 25 tr
Ngy 29/12: Vay thanh ton sa cha thng xuyn my mc thit b: 38 tr
Thu tin bn hng:458 tr
Ngy 30/12: vay mua vt liu xy dng cho cng trnh m rng sn xut: 65 tr
Ngy 31/12: Vay mua vt t: 160 tr
Vay thanh ton tin vn chuyn thit b: 20 tr
Yu cu:
Xc nh hn mc tn dng qu 4/N ca doanh nghip
Gii quyt cc nghip v kinh t pht sinh trong 5 ngy cui thng
Bit rng:
S d TK cho vay theo HMTD ca doanh nghip cui ngy 30/9/N: 560 tr
DN khng pht sinh n qu hn v d n cui qu l n lnh mnh