Dap An Cau Hoi Van Dap 84 Cau Final

[DAP AN CAU HOI THI VAN DAP MON TTQT] May 2, 2012
P N CU HI THI VN P Mn: THANH TON QUC T
Phn 1: T gi hi oi
Cu 1: Cc loi tin t c s dng trong thanh ton quc t? c im mi loi? c im - Khng dng vng th hin gi c cng nh tnh - Khng dng vng thanh ton cc giao dch hng ngy pht sinh gia cc quc gia. - Tin giy khng c quy i ra vng 1 cch t do thng qua hm lng vng. - L tin d tr ca quc gia trong thanh ton quc t. - Ch l cng c tr n cui cng sau khi khng tm c cc cng c khc thay th. 2. Tin t quc t (Tin t hip nh): L tin t chung ca mt khi kinh t quc t, ra i t mt hip nh tin t k kt gia cc nc thnh vin. Gm 4 loi: - ng USD: Hip nh tin t Bretton Woods (19441971) ca IMF tha nhn. - ng SDR (Special Drawing Rights: Quyn rt vn c bit) ca Hip nh tin t Jamaica 1967 - ng Rp chuyn khon (ng tin quc t x hi ch ngha) ca SEV. - EURO (ng tin chung Chu u)
Tiu ch 1. Tin t th gii: gia ng nhin tha nhn lm phng tin thanh ton quc t m khng cn c s tha nhn trong cc Hip nh k kt. ng tin l vng.
a. Cn c vo phm vi s dng tin t L loi tin t c cc quc ton tng tr gi hip nh/ hoc hp ng.
Bng Phng Group | K48A Foreign Trade Univesity [FTU] 1
May 2, 2012 [DAP AN CAU HOI THI VAN DAP MON TTQT]
3. Tin t quc gia: L tin t do Ngn hng Trung ng pht hnh, l ng tin php nh, ni t, c 2 hnh thi: tin mt v tin tn dng.
- Khng c i ra vng thng qua hm lng vng. - c tuyn b th ni (tr nhng quc gia ngho hoc ang b bao vy phong ta kinh t) - Ph thuc vo v tr ca tin t quc gia trn th trng tin t quc t v s la chn ca cc bn trong cc hip nh, hp ng. - Mc qun l ngoi hi ca cc nc khng ging nhau. - Sc mua tin t ca cc quc gia bin ng theo chiu cnh ko. VD: USD, GBP, JPY, VND
b. Cn c vo s chuyn i ca tin t 1. Tin t t do chuyn i L tin t m lut tin t ca nc hoc khi kinh t c tin t cho php bt c ai c thu nhp tin t ny u c quyn yu cu h thng Ngn hng nc chuyn i t do tin t ny ra tin t nc khc m khng cn c giy php. 2. Tin t chuyn khon L tin t m lut tin t ca mt nc hoc ca mt khi kinh t quy nh nhng khon thu nhp bng tin t ny s c ghi vo ti khon m ti cc Ngn hng ch nh s c quyn chuyn khon sang ti khon ch nh ca mt bn khc cng mt ngn hng v hoc mt ngn hng nc khc khi c yu cu m khng cn giy php. 3. Tin t clearing L tin t quy nh trong hip nh thanh ton b tr hai bn k kt gia Chnh ph hai nc vi nhau.
2 Bng Phng Group | K48A Foreign Trade Univesity [FTU]
c. Cn c vo hnh thc tn ti ca tin t 1. Tin mt 2. Tin tn dng 1. Tin mnh Tin giy hoc tin kim loi ca tng quc gia ring bit. Tin ghi trn ti khon, tin ghi s. L tin t ca mt nc c nng lc trao i trc tip ly mi hng ha v dch v bt c th trng no m khng cn thng qua cc hip nh cc chnh ph. 2. Tin yu L tin t khng c nng lc trao i trc tip ly hng ha v dch v trn th trng quc t. e. Cn c vo mc ch s dng trong thanh ton 1. Tin t tnh ton 2. Tin t thanh ton L tin t dng th hin gi c ca hng ha v tnh ton tng gi tr ca hp ng. La tin t dng thanh ton cc khon tn dng hoc thanh ton gi tr mua bn trong hp ng. d. Cn c v nng lc trao i ca tin t
Cu 2: Tin t do chuyn i l g? Cho v d. Tin t do chuyn i l nhng tin t m lut tin t ca nc hoc khi kinh t c tin t cho php bt c ai c thu nhp tin t ny u c quyn yu cu h thng Ngn hng nc chuyn i t do tin t ny ra cc tin t nc khc m khng cn c giy php. C 2 loi: a. Tin t t do chuyn i ton phn: l tin t t do chuyn i khng ph thuc vo hn ngch chuyn i, hoc ngun thu nhp tin t, hoc ngi chuyn i l c tr hay phi c tr. VD: Cc loi tin t t do chuyn i ton phn thng dng trn th gii nh USD, EURO, GBP, JPY, AUD..
b. Tin t t do chuyn i tng phn: l tin t t do chuyn i ph thuc vo hn ngch chuyn i, hoc ngun thu nhp tin t, hoc ngi chuyn i l c tr hay phi c tr. VD: Cc loi tin t t do chuyn i tng phn thng c ngn hng Vit Nam giao dch l PHP, TWD, THB, KRW.. Cu 3: T gi hi oi l g? C s hnh thnh t gi hi oi? Khi nim: T gi hi oi l gi c ca mt ng tin c biu th qua ng tin khc( l quan h so snh gia 2 ng tin, gi c ca tin t nc ny c th hin bng n v tin t nc kia) C s hnh thnh t gi hi oi a. Ch bn v tin vng (Trc nm 1914) -Tnh chung ca tin t: Tin c vng c a vo lu thng v giy bc ngn hng c t do i ra vng qua hm lng vng ca n. -C s hnh thnh: Ngang gi vng ca tin t. -Do c bng vng nn gi tr tin t n nh, khng c nguy c lm pht, to mi trng thun li cho u t quc t - T gi ca 2 ng tin c iu chnh thng qua lung chy ca vng gia 2 nc. b. Ch hi -Pht hnh giy bc Ngn hng v cam kt i cc giy bc vng theo oi vng (T nm 1914-1944) c. Ch tin t BRETTON WOODS (1945-1972) mt t l xc nh. -TGH c xc nh da trn vic so snh hm lng vng m giy bc Ngn hng i din. -Ch c ng USD c i trc tip ra vng qua hm lng vng ca USD (0.888671). -Cc ng tin khc mun i sang vng phi i gin tip sang USD. -TGH gia cc ng tin ca cc nc thnh vin c xc nh da trn c s so snh hm lng vng m cc ng tin i in vi hm lng vng ca USD.
Nhn xt c im chung ca 3 ch a,b,c -Hm lng vng l c s so snh hai ng tin vi nhau v gi l ngang gi vng -TGH c th tch ri ngang gi vng nhng trong mt bin nht nh. -TGH c th= ngang gi vng +/- chi ph chuyn vng d. Ch tin t hu BRETTON WOODS (1973 n nay) -Tnh chung ca tin t th hin qua sc mua khi tin t khng c t do i ra vng thng qua hm lng vng. -TGH da trn c s ngang gi sc mua ca tin t (PPP)
Tham kho: Sc mua ca tin t l kh nng mua c nhiu hay t hng ha/ dch v ca mt ng tin=> sc mua i ni l s lng hng ha/ dch v mua c bng mt n v ni t trong nc; sc mua i ngoi l s lng hng ha/ dch v nc ngoi mua c bng mt n v ni t khi chuyn mt n v ni t sang ngoi t. Ngang gi sc mua l t l trao i gia2 ng tin, theo t l ny th s lng hng ha/ dch v trao i c l nh nhau trong nc v nc ngoi khi chuyn mt n v ni t sang ngoi t& ngc li Tiu ch th hin ngang gi: H thng gi c ca mt quc gia, h thng gi ngoi t ca mt quc gia, gi vng ti quc gia .
Cu 4: Cc loi ngoi hi quy nh trong Php lnh ngoi hi 2005? 1. Ngoi t: ng tin chung ca quc gia khc hoc ng tin chung Chu u hoc ng tin chung khc. 2. Cc phng tin thanh ton bng ngoi t: sc, k phiu, hi phiu, th ngn hng,... 3. Cc loi giy t c gi ghi bng ngoi t: tri phiu Chnh ph, tri phiu cng ty, k phiu, c phiu,.. 4. Vng: thuc d tr ngoi hi nh nc, trn ti khon nc ngoi ca ngi c tr, vng di dng khi, thi, ht trong trng hp chuyn vo v chuyn ra khi lnh th Vit Nam. 5. Tin Vit Nam (VND): chuyn vng hoc chuyn ra bin gii VN, c s dng trong thanh ton quc t.
Cu 5: Cc loi t gi phn loi theo cc phng tin thanh ton quc t? Khi nim L t gi m NH bn ngoi t cho khch hng km theo trch nhim l NH s phi chuyn ngoi t cho chuyn tin in t. T gi th hi ( T gi chuyn tin bng th) L t gi m NH bn ngoi t cho khch hng khng km theo trch nhim chuyn tin bng phng tin in t m Ngn hng s chuyn P/O ( lnh thanh ton) ra bn ngoi bng con ng th tn thng dng.
Loi t gi T gi chuyn tin bng in ( t gi in hi)
c im - L t gi c bn - Tc thanh ton nhanh - Chi ph tng i cao ton v bin ng t gi. - Khng c dng rng ri trong TTQT. - Tc thanh ton chm - Chi ph thp.
ngi th hng bng phng tin - Hn ch c ri ro trong thanh
T gi sc
L t gi m NH bn sc ngoi t cho KH km theo trch nhim chuyn sc n ngi th hng c quy nh trn sc.
- T gi ny bng t gi in hi tr i li pht sinh trn t gi in hi. => Thp hn t gi in hi. - p dng li sut ni t. - Bng t gi in hi tr i li pht sinh ca mt n v ngoi t. => Thp hn t gi in hi. - p dng li sut huy ng ngoi t.
T gi hi phiu NH tr tin ngay
L t gi m NH bn draft ngoi t tr tin ngay cho KH l ngi th hng
T gi hi phiu NH tr chm
L t gi m NH bn draft ngoi t tr tin chm cho KH l ngi th hng
- Bng t gi in hi tr i li pht sinh ca mt n v ngoi t. => Thp hn t gi in hi. - p dng li sut huy ng ngoi t.
Cu 6: Cc nhn t tc ng n t gi hi oi? Trong mt nn kinh t m, t gi hi oi c th b tc ng bi c nhng yu t kinh t v phi kinh t. Cc yu t kinh t - Chnh lch lm pht gia 2 quc gia: t l lm pht ca nc no cao hn th ng tin ca nc mt gi tng i so vi ng tin ca nc cn li v ngc li. - Chnh lch li sut gia 2 quc gia: vi cc yu t khc khng i, li sut tng s lm dng vn chy vo chy nc tng, ng ngoi t b mt gi v ngc li. y l xu hng ngn hn, phn nh s chuyn quyn s dng ti sn, ch khng phi chuyn quyn s dng ti sn. - Cung v cu v ngoi hi: cung ngoi t > cu ngoi t => ng ngoi t mt gi, ng ni t tng gi v ngc li.
Cc yu t phi kinh t Cc yu t tm l, cc tin n cng nh cc k vng vo tng lai ca nhng ch th tham gia vo giao dch ngoi hi: Ngi dn, cc nh u c, cc ngn hng v cc t chc kinh doanh ngoi t. Ngoi ra cc tc nhn chnh tr, x hitc ng n nn kinh t cng c th gin tip nh hng n t gi hi oi. Cu 7: Phng php tnh t gi cho v tc dng ca n? Trnh by cng thc tnh t gi cho v cho v du. Tc dng: Mt s th trng hi oi ch nim yt t gi hi oi gia ni t vi cc ngoi t, do vy khi cn tnh t gi hi oi gia cc ngoi t th phi dng phng php tnh cho. C 3 cch xc nh t gi cho: a. T gi cho ca 2 tin t v tr tin yt gi. ASK = BID : ASK BID= ASK : BID Mun tm t gi hi oi ca 2 tin t v tr yt gi ca 2 cp t gi khc nhau, ta ly t gi ca tin yt gi chia cho t gi ca tin nh gi. Mun tm t gi bn v mua, p dng cng thc trn. VD: Ti H Ni, Ngn hng cng b t gi nh sau: USD/VN= 17.400/17.500 JPY/VN= 188/190 Tnh t gi USD/JPY(c)=? Nh vy: ASK(c) USD/JPY = BID (USD/VN) : ASK(JPY/VN)= 17.400 : 190= 91,5789 BID(c) USD/JPY= ASK(USD/VN) : BID(JPY/VN)= 17.500 : 188= 93.0851
b. T gi cho ca 2 tin t v tr tin nh gi. ASK = BID : ASK BID= ASK : BID Mun tm t gi hi oi ca 2 tin t v tr nh gi ca 2 cp t gi khc nhau, ta ly t gi ca tin nh gi chia cho t gi ca tin yt gi. Mun tm t gi bn v mua, p dng cng thc trn. VD: Ti NEW YORK, t gi c cng b nh sau: USD/CAD= 1.22/1.23 USD/JPY= 90.76/90.80 Tnh t gi CAD/JPY(c)=? Nh vy: ASK(c) CAD/JPY= BID(USD/JPY) : ASK(USD/CAD)= 90.76 : 1.23= 73.78 BID(c) CAD/JPY= ASK(USD/JPY) : BID(USD/CAD)= 90.80 : 1.22= 74.42 c. T gi cho ca 2 tin t v tr tin yt gi v tin nh gi. ASK = BID x BID BID = ASK x ASK Mun tm t gi hi oi ca 2 tin t v tr yt gi v nh gi ca 2 cp t gi khc nhau, ta nhn 2 t gi vi nhau. Mun tm t gi bn, ta ly tch t gi mua ca Ngn hng. Mun tm t gi mua, ta ly tch t gi bn ca NH. VD: Ti NEW YORK, t gi c cng b nh sau: GBP/USD= 1.8650/1.8660 USD/JPY= 90.76/90.80 Tnh t gi GBP/JPY(c)=? Nh vy: ASK(c) GBP/JPY= BID(GBP/USD) * BID(USD/JPY) = 1.8650 * 90.76=169.2674 BID(c) GBP/JPY= ASK(GBP/USD) * ASK(GBP/USD) = 1.8660 * 90.80= 169.2674
Cu 8: Khi nim Cn cn thanh ton quc t? Kt cu ca cn cn thanh ton quc t? Khi nim: Cn cn thanh ton quc t l bng cn i gia cc khon thu v cc khon ch bng mt ng tin no gia ngi c tr v ngi phi c tr trong mt thi hn nht nh Kt cu ca CCTTQT: Gm c 4 hng mc: 1. Hng mc thng xuyn/Cn cn ti khon vng lai (Current Account): - Phn nh cc khon thu chi lm tng/ gim ti sn ti chnh v quyn s hu ca 1 nc vi 1 nc khc. Vd: XNK, du lch u t, vn ti bo him, vic tr khng hon li,... - Gm 4 cn cn:
L hng mc quan trng, phn nh thc cht ca CCTTQT.
2. Hng mc vn (Current account): - Phn nh cc khon thu chi lm tng/gim TSTC v quyn s dng ca nc ny vi nc khc. - Gm CC vn ngn hn v di hn. Rt quan trng i vi nhng nc c CC vng lai thm ht.
3. Hng mc chnh lch (Discrepancies): - Sai st do thng k/ghi chp. - S m th hin lng vn ra/S dng th hin lung vn chy vo. 4. Hng mc d tr chnh thc (Official reserves account): - Phn nh mc thay i v lng vng/ngoi t/ti sn d tr m cc t chc tin t nm gi. + Thay i d tr ngoi hi ca mt nc + Tn dng IMF v cc NHTW khc - Mc thay i ngun d tr chnh thc o lng mc thm ht hoc thng d ca mt nc v cc giao dch ca TK thng xuyn v TK vn. Tham kho: Khi nim v ngi c tr v phi c tr: Ngi c tr l ngi c mt ti VN t 12 thng lin tc tr ln hoc 183 ngy tnh trong mt nm dng lch v c ni thng xuyn ti VN (ng k thng tr, hp ng thu nh c k hn trn 12 thng,) Ngi khng c tr: (tm tt) 1. Cng dn VN c tr nc ngoi trn 12 thng hoc 183 ngy lin tip trong 1 nm dng lch, khng k ngi lm vic trong c quan i din ngoi giao, lnh s ca VN ti nc ngoi v vn phng i din nc ngoi ca cc t chc TD, t chc KT, c quan nh nc. 2. Ngi nc ngoi c tr ti VN di 12 thng lin tip. Ngi nc ngoi hc tp, du lch hoc lm vic cho cc c quan i din ngoi giao, lnh s, VPD ca cc t chc nc ngoi ti VN (B sung v cc t chc Tham kho)
Cu 9 - 12: Giao dch k hn? Giao dch swap? Giao dch tng lai? Giao dch quyn chn? c im vn dng? Phn loi 1. Giao dch k hn Khi nim: L giao dch hai bn mua bn s tha thun v vic chuyn giao mt s ngoi t nht nh, sau mt thi gian nht nh k t ngy k kt hp ng, theo t gi c nh c xc nh vo thi im k kt H. c im vn dng: - p ng nhu cu mua bn ngoi t, nhng vic chuyn giao xy ra tng lai (thi im thanh ton) -T do tho thun gia 2 bn v loi v s lng ngoi t, thi hn hp ng v ph giao dch. - T gi c nh bit trc, do c th vn dng phng trnh c ri ro bin ng t gi (theo chiu bt li). tuy nhin c th tn tht nu t gi khng nh d on. - Ch quan tm n t gi hai thi im: tho thun v thanh ton. - Kim li thng qua chnh lch t gi u c Vn dng: - S dng giao dch phng nga ri ro t gi - Bo him ri ro t gi cc khon thanh ton nhp khu - Bo him ri ro t gi cc khon thu xut khu - Bo him ri ro t gi cc khon u t bng ngoi t - Bo him ri ro t gi cc khon vay ngoi t - S dng giao dch k hn u c - S dng giao dch k hn kinh doanh chnh lch li sut. Khi nim v c im vn dng
2. Giao dch Swap
Khi nim: L nghip v hi oi kp gm 2 nghip v giao ngay v k hn. 2 nghip v ny c tin hnh cng mt lc vi cng mt lng ngoi t nhng theo 2 hng ngc nhau. Mua k hn + bn giao ngay Mua giao ngay + bn k hn K hn i k hn : Kt hp 2 giao dch k hn nhng c k hn khc nhau. c im: - p ng nhu cu mua bn ngoi t, m vic chuyn giao xy ra hai thi im: ngy hiu lc v ngy o hn. - Phng trnh ri ro t gi bin ng, bo ton vn - Tm thi chuyn t ng tin ny sang ng tin khc m khng lm gia tng trng thi hi oi thc - Kim li thng qua chnh lch t gi Vn dng: - Cng c kim sot ngun vn kh dng - Ko di v rt ngn thi hn trng thi ngoi hi - S dng giao dch hon i kinh doanh chnh lch li sut. Khi nim: L mt tha thun mua bn mt s lng ngoi t bit theo t gi c nh ti thi im hp ng c hiu lc v vic chuyn giao ngoi t c thc hin vo mt ngy trong tng li c xc nh bi S giao dch. Thc cht giao dch tng lai chnh l giao dch k hn c chun ha v Loi ngoi t giao dch Tr gi hp ng
3. Giao dch tng lai
c im: - Thc hin ti S giao dch thng qua ngi mi gii, ngi mua v 3. Giao dch tng lai bn khng cn bit nhau. - Tnh tiu chun ha cao. V d: quy m hp ng, yt gi, mc bin ng gi ti thiu - Thanh ton hng ngy ty theo bin ng t gi. - Khch hng tr hoa hng cho ngi mi gii, ngi mi gii tr chi ph cho S giao dch. - Nhng ngi tham gia vo th trng ny u phi ng mt khon k qu, tr chi ph giao dch ti cng ty mi gii v sau khon ny c k gi ti cng ty thanh ton b tr. - Cc bn c th tho g ngha v hp ng d dng thng qua vic chuyn nhng hp ng cho ngi khc. Vn dng: - L cng c phng chng ri ro t gi bin ng - u c. 4. Giao dch quyn chn Khi nim: L mt cng c ti chnh cho php ngi nm gi n c quyn nhng khng bt buc phi mua hoc bn mt s lng ngoi t nht nh ti mt mc gi xc nh vo mt ngy c th trong tng lai hoc trc . C 2 loi quyn chn: Quyn chn mua (Call Option): l quyn c mua ngoi t ti t gi tha thun trong mt khong thi gian hay thi im xc nh. Quyn chn bn (Put Option): l quyn c bn ngoi t ti t gi tha thun trong mt khong thi gian hay thi im xc nh.
4. Giao dch quyn chn
c im: - Khng bt buc cc bn giao sn phm - Ch quy nh quyn giao hay nhn, m khng bt buc thc hin nghi v ca mnh. - Ngi mua c th thc hin quyn hoc bn quyn cho ngi khc hay khng thc hin quyn. thc hin quyn ny, khi k kt hp ng ngi mua phi tr quyn ph, gi trong hp ng gi l gi thc hinv ngy nh trong hp ng gi l ngy o hn. Tng t nh vy i vi ngi bn trong hp ng quyn chn bn. - Tu theo tng loi m hp ng quyn chn c th thc hin ti bt k thi im no trc ngy o hn hoc n hn. Vn dng: - L cng c phng chng ri ro t gi bin ng - u c
Tham kho: * Giao dch tng li (khon k qu) tham gia giao dch cc hp ng tng lai, ngi giao dch cn mt khon tin k gi m bo cc bn tun theo nhng iu kin ca hp ng. Khon tin ny c gi l tin k qu. Mi s giao dch tng lai s a ra nhng yu cu k qu ban u (initial margin) ti thiu c th giao dch . Khon k qu ban u l khon tin phi gi vo trong ti khon giao dch (hay cn gi l ti khon k qu) khi mun mua hay bn. Khon k qu ban u ny ph thuc vo mi s giao dch, mi loi hng ha,v gi tng lai ca hng ha ang c giao dch hin ti v cc d liu trong qu kh. Ngi mua v ngi bn u phi thc hin k qu ban u tnh theo t l phn trm trn hp ng. S tin k qu c tnh ton v iu chnh hng ngy nu c chnh lch gia t gi th trng vi t gi tha thun k hp ng giao sau. Nu thp hn th ngi mua hoc ng bn phi k qu b sung.
Cu 13: Cc bin php iu chnh cn cn thanh ton quc t? 1. Bin php vay n (vay d tr) lm tng ti khon d tr chnh thc cn bng CCTTQT: +Vay chnh ph +Vay IMF( SDR) 2. p dng cc chnh sch v bin php tc ng ln cung cu ngoi hi (nh chnh sch chit khu cao, thu hi vn T nc ngoi, bn r cc CK nc ngoi, ph gi tin t kch thch xut khu, thu ht vn u t vo nc mnh, Quota, hn ngch, thu XNK...) 3. Xut ngoi hi (vng tr n) +Xut ngoi t trong qu d tr +Xut vng tr n 4. Tuyn b v n. Cu 14: So snh giao dich k hn v giao dch tng lai? Hp ng k hn Ging nhau Hp ng tng lai
- u l hp ng tng lai (l hp ng c k hn c tiu chun ha v loi ngoi t giao dch, s lng ngoi t giao dch, ngy chuyn giao ngoi t). - Vic thanh ton hng ngy cc cuc c cc i vi hp ng tng lai c ngha l mi hp ng tng lai tng ng vi vic mi ngy k kt mt hp ng k hn v thanh ton tng hp ng k hn trc khi k kt mt hp ng mi. Ngy k kt hp ng v ngy gi tr ca cc hp ng k hn l trng nhau.
Cc ng tin giao dch Tr gi hp ng
Do 2 bn tha thun Khng c tiu chun ha, s lng giao dch do 2 bn tha thun.
Do s giao dch a ra Do S giao dch quy nh ty theo loi ngoi t
a im giao dch Ngy gi tr
Phi tp trung, ngi mua v ngi bn giao dch vi nhau bng cc phng tin thng tin. Bt c ngy lm vic no ty thuc vo tha thun ca ngi mua v ngi bn.
Tp trung ti cc s giao dch, cc thnh vin giao dch vi nhau theo phng thc mt i mt. Ch c mt vi thi hn nht nh
Thi hn
Khng gii hn ty thuc vo tha Ti a l 12 thng. thun ca ngi mua v ngi bn.
Ri ro
Do khng thanh ton hng ngy nn ri ro rt ln nu nh 1 bn tham gia hp ng khng thc hin hp ng. Khng c thanh ton trc ngy hp ng n hn.
Nh c thanh ton hng ngy nn rt t ri ro.
Thanh ton
Thanh ton hng ngy bng cch ghi n (c) vo ti khon k qu ca ngi nm gi hp ng.
Thanh ton sau cng T gi S bin ng ca t gi hng ngy Hoa hng
Trn 90% H c thanh ton sau cng khi n hn T gi c nh bit trc Khng c gii hn, ty thuc vo cung cu trn th trng.
Cha n 2% H c thanh ton thng qua chuyn gia ngoi t T gi thay i hng ngy Mc bin ng t gi hng ngy c th c gii hn bi s giao dch.
Chnh lch gia gi bn v gi mua
Khch hng tr hoa hng cho ng m gii, ng m gii tr CP cho S giao dch
Phn 2: Phng tin thanh ton

Cu 15: So snh Sc thng mi v Sc du lch? Sc thng mi Ging nhau Mc ch s dng Trng hp p dng Sc du lch u l sc nn phi tun th theo nhng quy tc , ni dung pht hnh sc theo lut CCCNVN Trong thng mi, mua bn hh. Trong du lch, hc tp . Thanh ton cc khon n thng mi Thanh ton cc khon chi v dch v. Thng th 2 bn mua tiu khi bn nc ngoi. bn giao hng trc tip cho nhau. Ngi pht hnh Thng ad cho cc ngi i du lch, du hs nc ngoi. L cc t chc m ti khon cho Do Ngn hng pht hnh khch hng (thng l cc Ngn hng) Ngi k pht Ch ti khon c ti khon ti cc t Ch ti khon c ti khon chc nu trn Thi hn hiu lc C thi hn - Tr ngay: + 8 ngy k t ngy pht hnh sc; + 20 ngy lm vic nu lu thng ngoi nc trong cng mt chu; + 70 ngy nu sc c tr mt nc khng cng chu iu kin pht hnh S tin trn sc <= s tin trong ti khon m cc t chc (tr trng hp thu chi over draft) Mnh gi Bng mnh gi ha n C nhiu mc mnh gi nht nh (phi c tr bng tin mt)
ti cc t chc nu trn V thi hn
Cu 16: Trnh by cc loi Sc trong thanh ton quc t? Tiu ch 1. Sc ch danh(Nominal check 2. Sc v danh(Bearer check): Khi nim a. Cn c vo tnh cht chuyn nhng sc L loi sc ghi r h tn ngi hng li. Sc ny khng th chuyn nhng bng th tc k hu, ch c ngi ghi tn trn sc mi c lnh tin NH. L loi sc khng ghi tn ngi hng li, ch ghi cu tr cho ngi cm sc. Bt c ai cm sc ny cng c th lnh tin ngn hng, v vy khng cn qua th tc k hu sc vn c th chuyn nhng bng hnh thc trao tay. Nu mt sc coi nh mt tin. Loi ny dng nhn tin mt. 3. Sc theo lnh (To oder check) l loi sc ghi tr theo lnh ca ngi hng li ghi trn t sc . Trn t sc ghi tr theo lnh ca ng X. Loi ny c th chuyn nhng c bng th tc k hu. b. Cn c vo cch thanh ton sc 1. Sc chuyn khon(Transfer check) L loi sc m ngi k pht ra lnh cho ngn hng trch tin t ti khon ca mnh chuyn tr sang mt ti khon khc ca 1 ngi khc trong hoc khc ngn hng. Sc chuyn khon khng thchuyn nhng c v khng th lnh tin mt c. 2. Sc tin mt (Cash check) L tin t m lut tin t ca mt nc hoc ca mt khi kinh t quy nh nhng khon thu nhp bng tin t ny s c ghi vo ti khon m ti cc Ngn hng ch nh s c quyn chuyn khon sang ti khon ch nh ca mt bn khc cng mt ngn hng v hoc mt ngn hng nc khc khi c yu cu m khng cn giy php.
c. Cn c vo ngi pht hnh sc 1. Sc c nhn(Private check) L sc ca cc ch ti khon m ti ngn hng pht hnh. Ch ti khon c th l c nhn hoc t chc min khng phi l ngn hng. Ngn hng tr tin cho ngi th hng ch sau khi sc c xut trnh ti ngn hng v phi c s ng ca ngi k pht. L sc ca ngn hng ny pht hnh ra lnh cho ngn hng i l nm gi ti khon ca mnh trch mt s tin nht nh t ti khon tr cho ngi th hng c tn trn sc. Ngn hng pht hnh sc ny theo yu cu ca ngi nhp khu, ch u t d. Ngoi ba cch phn loi sc nu trn, cn c cc loi sc c bit Sc bo chi ca ngn hng hay sc xc nhn(Certified check) Sc du lch(Travellers check Sc gch cho L loi sc do ngn hng pht hnh v ctr tin ti bt c mt chi nhnh hay i l no ca ngn hng . Ngn hng pht sc ng thi cng l ngn hng tr tin. Ngi hng li l khch du lch c tin. Mt trc ca sc c 2 gch cho song song, dng chuyn khon, khng dng rt tin mt. Sc gch cho bng 2 cch: + Sc gch cho thng: gch cho khng tn, gia 2 gch khng ghi tn NH lnh h tin. + Sc gch cho c bit: gch cho c ghi tn mt NH no . Ch c NH mi c quyn lnh h tin. L loi sc c ngn hng xc nhn vic tr tin nhm m bo kh nng chi tr ca t sc,chng pht sc khng.
2. Sc ngn hng (Banks check) / Sc thng mi
Cu 17: Hi phiu l g? c im ca hi phiu? Khi nim: HP l gy t c gi do ngi k pht lp yu cu ngi b k pht thanh ton khng iu kin mt s tin xc nh khi c yu cu hoc vo mt thi im nht nh trong tng lai (Theo iu 4, Lut cng c chuyn nhng Vit Nam 2005) c im ca HP: Tnh tru tng -B/E c lp da trn c s HTM gia ngi mua & ngi bn, nhng B/E tr thnh ngha v tr tin c lp -Hiu lc ca B/E khng ph thuc vo nguyn nhn sinh ra B/E => B/E khng (lut cc nc u nghim cm) Tnh bt buc tr tin ca B/E -Vic tr tin ca ngi b k pht l v iu kin, tr khi B/E k pht sai lut - Ngi k pht l ngi chu trch nhim cui cng trong vic thanh ton cho ngi th hng (nu chuyn nhng m ngi b k pht t chi thanh ton/chp nhn) Tnh lu thng ca B/E -L chng t c gi, c tnh tru tng & bt buc tr tin nn B/E c tnh lu thng -C th dung thanh ton tin mua hng/ tr n, chuyn nhng, cm c, th chp vay vn, chit khu & ti chit khu Cu 18: Cc loi Hi phiu trong thanh ton quc t? 1. Cn c vo thi hn thanh ton - Hi phiu tr ngay (at sight B/E) - Hi phiu c k hn (time hoc usance B/E)
2. Cn c vo chng t - Hi phiu trn (clean): dng i tin nhng nh nK i km ng tin cy (m ti khon, nh thu phiu trn) - Hi phiu km chng t (documentary B/E): D/P, D/A,CAD
3. Cn c vo tnh chuyn nhng
- Hi phiu ch danh (nominated) - Hi phiu theo lnh (Order B/E), chuyn nhng bng cch k hu. - Hi phiu v danh (ko ghi tn ngi hng li mt trc, k hu trng, hoc k hu theo lnh trng).
4. Cn c vo ngi k - Hi phiu thng mi: L hi phiu do ngi xut khu pht hi phiu: k pht i tin ngi nhp khu. - Hi phiu ngn hng: L hi phiu do Ngn hng pht hnh lnh cho Ngn hng i l ca mnh thanh ton tin nht nh cho ngi th hng c ch nh trn hi phiu. 5. Cn c vo trng thi chp nhn - Hi phiu cha c k chp nhn - Hi phiu c ngi b k pht k chp nhn thanh ton. C 2 loi B/E chp nhn (chp phiu thng mi trades acceptance v chp phiu ngn hng banks acceptance) 6. Cn c vo loi tin ghi trn hi phiu 7. Cn c vo c s hnh thnh hi phiu - Hi phiu ni t - Hi phiu ngoi t - Hi phiu khng - Hi phiu thc
Cu 19: Ni dung ca Hi phiu? 1. Tiu hi phiu: phi ghi tiu v cng vi th ting lp B/E -Lut ULB1930, Lut VN: bt buc, nu khng s v hiu -Lut Anh-M: khng bt buc min trong ni dung c din t t hi phiu 2. S hiu hi phiu - B/E c ghi s d dng dn chiu - Do ngi k pht t ra (nu dung trong L/C th thng l s hiu qui nh trong L/C) - Khng bt buc v khng nh hng gi tr php l
3. Mt lnh thanh ton v iu kin mt s tin xc nh a. V iu kin - B/E l mnh lnh, khng phi yu cu - Ngi k pht khi a ra lnh th ko c km theo iu kin hay l do g - Ngi b k pht c th thanh ton/ chp nhn thanh ton hoc t chi thanh ton (nhng phi v iu kin) b. S tin ghi trn HP: Ghi bng s v bng ch km n v tin t Lut CCCCN Trung Quc v ISBP Phi ghi - Khng bt buc ghi bng Nu thi th ghi bng ch/ bng s ch c mu - Phi ghi c bng s v chn - Nu c mu thun gia s v ch =>chn ch - Nu s tin bng s hoc bng ch nhiu ln v khng trng nhau thanh ton s tin nh hn 4. a im v thi gian k pht -a im: nu khng ghi => k pht ti a ch ngi k pht nhm xc nh lut iu chnh hi phiu -Thi gian: l ni dung bt buc nu khng s v hiu. bng s v ch ng thi bng s, c thun gia s v bng ch ng bng ch - C s sai khc gia cc s ch ULB 1930 Lut Anh M Lut CCCCN 2005
- C s sai hoc cc ch, chn s tin khc th hi nh hn phiu s v - C s sai khc gia s tin hiu bng s v s tin bng ch chn ch
5. Thi hn thanh ton -Thanh ton ngay: 1 nm (ULB 1930) v 90 ngy (Lut VN) k t ngy k pht & thanh ton trong vng 3 ngy (lut VN) - Thanh ton sau: nu khng qui inh ngha l at sight B/E. Cn nu qui nh khc 5 hnh thc trn th coi nh v hiu -Theo ULB,VN: thi hn xut trnh y/cu chp nhn l 1 nm k t ngy k pht v chp nhn/ t chi chp nhn trong vng 2 ngy. 6. Tn ca ngi th hng -C th l ngi k pht hay ngi khc do ngi k pht qui nh -Hoc bt k ngi no c chuyn nhng bng th tc k hu -Hoc ngi cm phiu 7. Tn v a ch ngi b k pht -L NH pht hnh L/ C nu thanh ton = L/C -L nh NK nu bng cc phng thc khc (nh thu, m s,) -Phi ghi a im thanh ton nu ko s thanh ton ti a ch ngi b k pht 8. Tn, a ch v ch k ca ngi k pht -Phi ghi tn, a ch ngi k pht -L ngi cui cng phi thanh ton chn ngi th hng, trong trng hp B/E c chuyn nhng nhng B/E b ng` b k pht t chi tr tin/ chp nhn -Ch k ca ngi c thm quyn.
Cu 20: Quyn v ngha v ca ngi k pht v ngi b k pht hi phiu? Ngi k pht Quyn - To lp HP i tin ngi b k pht. Ngi b k pht - Khng chu trch nhim vs
- To lp HP quy nh tr tin theo lnh ca HP trc khi k chp nhn HP. ngi k pht hay theo lnh ca bt c ngi - Chp nhn hoc t chi tr no do ng k pht ch nh. - Nhn tin t ng b k pht. tin trv khi n hn tr tin. tin HP. - Thu li HP hoc hy b n - Thc hin ngha v quy nh
- Xin chit khu HP ti ngn hng nhn sau khi tr tin. - C th th chp HP vay tin t ngn trn HP ch khi HP n hn hng. - Chuyn nhng HP cho ng khc - C quyn php l i vs cc li ch tng lai khc nh quyn khiu ni. Ngha v thanh ton - Kim tra dy chuyn k hu chuyn nhng trc khi tr tin.
- Nu ng hng li ko thu c tin t ngi - Tr tin HP i vs HP tr b k pht th ngi k pht c ngha v tr ngay sau khi xut trnh. tin. - Trong trng hp ngi chuyn nhng hay bo lnh thanh ton HP cho ngi th hng sau khi HP b t chi thanh ton th ngi k pht phi thanh ton chon g tra tin . - Chp nhn tr tin i vs HP tr chm.
Cu 21: Chp nhn tr tin hi phiu? Ti sao phi chp nhn? Cc hnh thc ca chp nhn hi phiu? Khi nim: L hnh vi th hin bng ngn ng ca ngi b k pht ng tr tin hi phiu v iu kin. Phi k chp nhn v hi phiu nu c bn b k pht chp nhn thanh ton th B/E mi tin cy v lu thng d dng hn.
Hnh thc: -Chp nhn trn mt trc ca B/E -Chp nhn bng 1 vn th ring bit Nguyn tc -C th chp nhn ton b/ 1 phn, nhng phi chp nhn v iu kin -Ngi b k pht l ngi k chp nhn (nh NK hoc NH ca ngi NK) -Ghi ngy chp nhn l bt buc hay ty -Chp nhn phi trong thi hn thanh ton ca B/E Cu 22: Bo lnh thanh ton hi phiu? Hnh thc bo lnh? Nguyn tc bo lnh thanh ton hi phiu? Khi nim: Bo lnh HP l vic ngi th 3 ng ra cam kt vi ngi nhn bo lnh s thanh ton to b hoc mt phn s tin ghi trn hi phiu nu n hn thanh ton m ngi c bo lnh khng thanh ton ng hn hoc khng thanh ton y (Theo iu 24 Lut CCCN VN 2005). Hnh thc ca bo lnh: -Bo lnh bng 1 vn th ring bit -Bo lnh ln mt trc/ mt sau ca hi phiu (guaranteed/aval) Nguyn tc ca bo lnh thanh ton HP: - Bo lnh l v iu kin - Bo lnh phi ghi tn ngi c bo lnh, nu khng ghi th coi nh bo lnh cho ngi k pht - Ngi c bo lnh c th l ngi k pht hi phiu hoc l ngi chp nhn HP. - Phi ghi s tin (ton b hay 1 phn), tn, a ch, ch k ca ngi bo lnh (Nu khng ghi tn ngi c bo lnh th hiu l bo lnh cho ngi k pht) - Sau khi thc hin ngha v bo lnh, ngi bo lnh c tip nhn cc quyn ca ngi c bo lnh i vi cc bn c lin quan n lu thong HP, x l ti sn m bo ca ngi c bo lnh v c quyn yu cu ngi c bo lnh , ngi k pht, ngi chp nhn lin i thc hin ngha v thanh ton s tin bo lnh c thanh ton.
Cu 23: Lu thng hi phiu tr ngay? Lu thng hi phiu tr chm? Lu thng sc 1. Lu thng hi phiu tr ngay: Quy trnh gm 4 bc: - Giao dch c s - Thc hin giao dch c s - K pht hi phiu tr tin ngay, i tin ngi b k pht - Tr tin ngay khi xut trnh hi phiu
2. Lu thng hi phiu tr ngay: Quy trnh gm 2 cng on: - C1: Cng on chp nhn thanh ton hi phiu gm 4 bc + Giao dch c s + Thc hin giao dch c s + Yu cu ngi b k pht chp nhn thanh ton + Hon tr hi phiu chp nhn cho ngi k pht - C2: Cng on nh Ngn hng thu tin khi hi phiu o hn tng t nh nh thu hi phiu tr ngay 3. Lu thng sc - Lu thng sc l vic chuyn sc t a im pht hnh sc n a im tr tin sc. - Gm 2 loi: + Lu thng chuyn giao sc: l chuyn sc t a im pht hnh n a im tr tin nhng hng lm thay i quyn s hu sc ca ngi th hng sc.
VD: Ngi NK nhn hng -> k pht sc tr tin v giao sc cho ngi XK -> ngi XK khng th thu tin sc m phi nh NHng nc XK thu h -> NH nc XK y thc cho NH nc NK thu h -> NH nc NK xut trnh sc cho ngi NK yu cu tr tin + Lu thng chuyn nhng sc: l chuyn giao sc t ngi th hng ny sang ngi th hng khc, lm thay i quyn hng li sc. Cu 24: Ni dung ca Sc? 1. Tiu sc: bt buc phi ghi v phi cng ngn ng ca ni dung sc.- Lnh v iu kin tr 1 s tin nht nh 2. Lnh tr tin v iu kin mt s tin nht nh: NH s thc hin lnh trch tin tr cho ngi li v iu kin min l sc ng v hnh thc v trn ti khon c s d pht hnh sc. 3. S tin ghi trn sc: l s tin nht nh (c ghi 1 cch n gin, d dng nhn ra ngay s tin l bao nhiu m ko cn phi tnh ton), ch khp vi s. Nu c s khc nhau th s cho php chn s tin ghi bng ch l s tin thanh ton (theo Lut Cng c chuyn nhng VN nm 2005 v Lut Thng nht v sc thuc cng c Geneva 1931) 4. Ni tr tin: L ni m ngi th hng sc ch nh cho ngn hng nh thu xut trnh sc nhn tin. Thng l NH ni ngi pht hnh sc m TK, hoc chi nhnh, hoc NH i l nu NH c yu cu. Nu khng ghi a ch ngi tr tin th c th suy din. Theo lut CCCCN 2005, l a im thng tr hoc a im kinh doanh ngi k pht (NH). Theo Lut Thng nht v sc thuc C Geneva 1931: Nu sc ko ch r a im tr tin th ly a ch ghi bn cnh tn Ngi b k pht lm a im tr tin. Nu c nhiu a ch ly a ch u tin Nu ko ch r a im tr tin + ko c a ch bn cnh tn ngi b k pht sc c th c thanh ton ti a im KD ca chnh ngi b k pht. Theo Lut cc cng c chuyn nhng VN 2005: Nu sc ko ghi a im thanh ton sc phi c xut trnh thanh ton ti a ch ca Ngi b k pht.
Nu sc ko ghi a im thanh ton+ko r a ch ca ngi b k pht xut trnh ti a im KD chnh ca ngi b k pht.
5. Thi hn tr tin: l tr ngay, thanh ton trc tip nh tin t. 6. Ngi b k pht: l 1 trung gian ti chnh nm gi ti khon ca ngi k pht sc. Ch yu l cc NHTM, hoc cc t chc tn dng cung ng dch v thanh ton. 7. Ngy v a im pht hnh: nhm xc nh thi hn hiu lc lu hnh ca sc UlC 1931 CCCCN 2005 - Sc pht hnh v thanh ton trong cng 30 ngy k t ngy k pht v khng qu 6 mt quc gia: phi xut trnh trong vng 8 thng. ngy k t ngy xut trnh. - ~ cng chu lc: 20 ngy - ~ khc chu lc: 70 ngy 8. Ch k ca ngi k pht: l ch k ca ngi c ti khon m ti NH (l ch ti khon hoc ngi c y quyn), k bng tay. Trong , cc ni dung bt buc (theo Lut Thng nht v sc thuc cng cc Geneva 1931 v Lut cc cng c chuyn nhng VN 2005) gm tiu , lnh rt tin v k, ni tr tin, tn ngi b k pht, ngy v a im pht hnh, ch k ca ngi k pht. Cu 25: K phiu l g? Ni dung ca K phiu? Khi nim: K phiu l - Mt cam kt tr tin v iu kin - Do ngi lp phiu pht ra, nhm ha tr 1 s tin cho ngi th hng c quy nh trn k phiu, hoc theo lnh ngi th hng tr cho ngi khc. Ni dung k phiu: 1. Tiu K phiu mt trc 2. Cam kt ha tr v iu kin 1 s tin nht nh 3. a im tr tin: Nu khng xc nh th coi a ch bn cnh tn ngi to lp hoc a im kinh doanh ca ngi to lp l ni tr tin (ty quy nh ca PL)
4. Thi hn K phiu r rng c th 5. Tn + a ch ngi to lp + ngi th hng 6. Ngy v a im to lp: Nu khng xc nh a im to lp th coi a ch cnh tn ngi to lp hoc a im kinh doanh ca ngi to lp l ni to lp k phiu 7. Ch k ca ngi to lp Mt k phiu nu thiu cc ni dung trn th v hiu, tr 2 ni dung: a im tr tin/a im to lp: ko xc nh trn k phiuly a ch ghi bn cnh tn Ngi to lp hoc a im kinh doanh ca Ngi to lp, ty quy nh php lut. Cu 26: So snh Hi phiu v K phiu? Tiu ch Hi phiu K phiu - u l mt loi giy t c gi iu chnh v vic thanh ton khng iu kin mt khon tin nht nh do ngi b k pht tr cho ngi th hng theo quy nh. - u chu iu chnh ca cc ngun lut Lut hi phiu Anh 1982, lut Thng mi thng nht ca M, cng c Genevo 1930, v Lut cng c chuyn nhng Vit Nam 2005 - Cng c cc nghip v: k hu chuyn nhng, bo lnh thanh ton, chit khu, cm c. Bn cht Ngi lp Cng c i tin. - Do ch n (ngi th hng) lp - C th ph nhn hoc hn ch trch nhim ca mnh = 1 iu quy nh r rng trn hi phiu, v iu ny ch c hiu lc i vi ngi k pht. Vic pht hnh Thi gian pht Do 1 ngi k pht to lp Pht hnh sau khi ngi xut khu Cng c cam kt tr tin. - Ngi thiu n (Ngi c ngha v tr tin) lp - Ko th ph nhn hoc hn ch trch nhim ca mnh = 1 iu quy nh trn k phiu. Mi quy nh nh vy s ko c hiu lc Do 1 hay nhiu ngi to lp Phi pht hnh trc khi ngi
hnh S bn
hon thnh ngha v ca hp ng c s. >=1 chp nhn ca ngi b k pht lu thng d dng
xut khu thc hin ngha v ca hp ng c s. Ch c 1 bn kh nng thanh ton ca k phiu hon ton ph thuc Ngi pht hnh ra n do lu thng d dng cn c ngi bo lnh thanh ton ca 1 t chc c uy tn
Tnh lu thng Khng cn bo lnh, tuy nhin cn
Thi hn tr tin
C nhiu trng hp ghi thi hn hi phiu khng r rng, do kh xc nh thi hn ca hi phiu thuc loi no:tr ngay hay tr sau. C lut quy nh hi phiu ghi nh th s v hiu. Song cng c lut quy nh hi phiu c coi nh l hi phiu tr ngay (Cng c Geneva 1930, Lut cng c chuyn nhng Vit Nam 2005)
V l cng c ha tr tin nn k hn k phiu phi c cc nh r rng c th trn k phiu. Song, nu k phiu khng quy nh k hn thanh ton th mt s lut coi l tr ngay( Cng c Geneva 1930, Lut cng c chuyn nhng Vit Nam 2005)
Nghip v chp nhn TT Phm vi s dng Mi lin h
C nghip v chp nhn TT: ngi b k pht chp nhn tr tin v k. Ch s dng trong quan h thng mi Thng c ba ngi quan h vi pht), ngi tr tin theo HP (ngi b k pht) v ngi hng th
Khng pht sinh nghip v chp nhn thanh ton c s dng khng ch trong quan h TM m cn trong cc quan h dn s khc. Thng c 2 ngi lin h: hng
nhau: Ngi pht hnh HP (ngi k ngi k pht v ngi th
Cu 27: Cc loi k hu hi phiu p dng trong thanh ton quc t? Trong nhng trng hp no, ngi th hng phi k hu hi phiu? Cc loi k hu hi phiu p dng trong thanh ton quc t - K hu trng: l k hu khng tn ngi th hng k tip do th tc k hu mang li, tuy d dng lu thng nhng ri ro ln nu hi phiu ri vo tay ngi khc. C 2 cch k hu trng l ngi k hu ch k tn v ngi k hu k tn km cu Tr cho, Tr theo lnh bt c ai - K hu ch danh: l k hu ch r tn ngi th hng k tip, ch ngi no c ch nh l ngi th hng mi c hng li s tin hi phiu v quyn chuyn nhng n y l kt thc. - K hu theo lnh ch danh: l k hu trong ch nh ngi b k pht hay tr cho ai theo lnh ca ai . - K hu min truy i: l cch k hu trong ngi k hu ghi thm cu min i li tin. Ngi k pht vn l ngi tr tin cui cng nu B/E b t chi thanh ton. Cc trng hp ngi th hng phi k hu hi phiu: - Ngi th hng khng c hng bn, nn k hu chuyn nhng cho nh sx khc. - Ngi th hng ang cn tin gp, trong lc ch i ngi nhp khu tr tin, c th chuyn nhng hi phiu cho mt bn khc ly tin trc. - Ngi th hng ca hi phiu k hu chuyn nhng hi phiu cho mt ngi khc tr s tin m ngi th hng n ca ngi ny.
Cu 28: K hu Sc? Yu cu v ni dung v hnh thc k hu Sc? Khi nim: K hu Sc l vic th hin bng ngn ng mt sau sc ca ngi th hng (ngi k pht sc) rng ngi ng chuyn nhng quyn hng li ca mnh cho 1 ngi khc c ch nh trn sc Yu cu ni dung k hu sc: - Ngi k hu l ngi th hng hin hnh ghi trn sc - Ngi k hu chuyn nhng sc cho ng th hng k tip l tr n, nhng ngha v tr n vn cha chm dt nu ng th hng k tip cha nhn c tin t NH tr tin. - Ngi th hng hin hnh c th k hu chuyn nhng sc cho ngi k pht sc - Th hin ch chuyn nhng quyn hng li sc cho ngi khc bng ngn ng. C 3 loi ch chuyn nhng tng ng vi 3 loi k hu: Chuyn nhng ch danh k hu ch danh Chuyn nhng cho bt c mt ngi no khc m khng ch nh ai l ngi th hng k tip k hu v danh Chuyn nhng theo lnh ca mt ngi ch danh k hu theo lnh - K hu phi v iu kin - K hu phi chuyn nhng ton b quyn hng li ca sc (nu khng s v hiu, v khng th thc hin chia s quyn th hng sc cho nhiu ngi). - K hu min truy i l loi k hu m nu sc khng c thanh ton th ngi th hng khng c quyn i tin ngi k hu, ch c th i tin ngi k pht sc - Ngi th hng sc quc t khng th t mnh thu tin t t sc m phi y quyn cho ngn hng thu h theo phng thc nh thu. Khi pht sinh k hu y quyn (k hu y quyn khng lm thay i quyn s hu sc) Yu cu v hnh thc k hu sc: - K hu vo mt sau ca sc, khng k vo mt trc nhm trnh vs k bo lnh TT sc. - C th k hu vo mt tip phiu. Tip phiu c gn vo sc v th hin l mt b phn cu thnh ni dung ca sc - Ngi k hu chuyn nhng sc phi k bng tay trc tip vo t sc. Ch k ny l ch k ca ch ti khon m sc ra lnh rt tin t ti khon , hoc ch k y quyn.
Cu 29: Bo lnh thanh ton Sc? Yu cu v ni dung bo lnh v hnh thc bo lnh? Khi nim: Bo lnh thanh ton sc l vic ngi th ba cam kt vi ngi th hng sc s thanh ton v iu kin ton b hay tng phn tin ca sc nu khi xut trnh m sc khng c tr tin. Yu cu v ni dung bo lnh: - Ngi bo lnh l ngi th ba, khc ngi k pht v ngn hng tr tin - Ni dung bo lnh phi ghi r l bo lnh cho ngi k pht sc hay ngi k hu sc. Nu khng ghi r th coi nh l bo lnh cho ngi k pht sc - Bo lnh l khng th hy b trong thi hn hiu lc ca sc, tr trng hp sc b v hiu - Bo lnh thanh ton sc l bo lnh c lp. ngi bo lnh thc thi ngha v thanh ton ca mnh nh cam kt trong ni dung bo lnh ghi trn sc, khng b chi phi bi cc yu t, ni dung khc. - Bo lnh sc ch gii hn v ngha v thanh ton sc, khng bo lnh vic thc thi cc quyn khc ca sc Yu cu v hnh thc bo lnh: - Bo lnh thanh ton sc c ghi vo mt trc, ghi bo lnh, nhn bo lnh cho ai v k tn. Khng ghi mt sau trnh nhm vi k hu sc - C th bo lnh bng mt tip phiu v tip phiu ny phi c gn vi sc, th hin l mt b phn cu thnh ni dung ca sc. - C th bo lnh bng mt vn th ring bit (p dng nhiu trong TTQT). l Th bo lnh. c im: Ngi bo lnh ch b rng buc vi ngi th hng ca th bo lnh. Nu k bo lnh vo sc th ngi bo lnh phi chu trch nhim vi nhng ngi lin quan c trn sc (ngi th hng u tin, ngi k hu, ngi k pht, ngi b k pht)
Cu 30: Thi hn xut trnh Sc? a im xut trnh? Thc hin tr tin? 1. Thi hn xut trnh Sc: l khong thi gian t sc phi c np v NH thanh ton. Lut CCCCN 2005 chm qu 6 thng k t ngy k sc. C Geneva UCP 1930 30 ngy k t ngy k pht nhng ko - Lu thng trong nc: 8 ngy k t ngy k pht - Lu thng cng lc a: 20 ngy. - Khc lc a: 70 ngy.
- Sc du lch: thi gian hiu lc l v hn. 2. a im xut trnh: - Ghi trn sc, nu ko ghi xut trnh ti a ch ghi bn cnh tn Ngi k pht sc. Trong trng hp ny, theo qui nh ca Lut Cng c chuyn nhng VN 2005, a im xut trnh l a ch kinh doanh chnh ca Ngi k pht sc. - Sc du lch: c th thanh ton ti bt k NH il ca NH pht hnh. 3. Thc hin tr tin: - Ng th hng: + yu cu tr sc tng phn hay ton phn. i vi tr tin tng phn th phi ghi s tin tr trn b mt sau ca t sc hoc bng 1 vn th ring bit + c quyn yu cu tr tin sc trc thi hn xut trnh do lut nh (v trong ti khon lun ghi c trong t.hn x.trnh sc) - Ng k hu phi ktra tnh hp thc ca dy chuyn k hu (tc k hu trong khong t.gian dnh cho vi xut trnh do lut nh) - Ng th hng sc sau t.gian x.trnh ko th buc NH nm gi ti khon ca ng k pht tr tin (trong trng hp nhiu ng k hu v c nhng ng k sau thi hn x.trnh) - C th x.trnh i tin ti trung tm thanh ton b tr nu trn sc c quy nh
Cu 31: Cch thc quy nh thi gian thanh ton v s tin thanh ton trong hi phiu? 1) Cch thc quy nh thi gian thanh ton: - C 02 loi thi hn tr tin: thi hn tr tin ngay v thi hn tr tin v sau. Nu trn B/E ko quy nh th theo lut VN: tr tin ngay. - Cch ghi thi hn hi phiu tr tin ngay: + Ngay sau khi nhn thy bn th ca hi phiu ny hoc + Ngay sau ngy thng nm ca bn th ca hi phiu ny - Cch ghi thi hn hi phiu tr sau: + X ngy sau khi nhn thy bn th ca hi phiu ny hoc + X ngy k t ngy k pht bn th ca hi phiu ny hoc + n ngy thng nm ca bn th ca hi phiu ny. - Nhng cch ghi thi hn tr tin m h, ti ngha ko th x thi hn ca hi phiu theo lut hu ht cc nc qui nh v hiu. - Thi hn tr tin d b li dng bin thnh mt iu kin thanh ton lut cc nc quy nh nguyn tc ghi k hn tr tin phi l v iu kin, nu c dk th HP v hiu. 2) Cch thc quy nh s tin thanh ton l mt s tin nht nh - S tin nht nh l mt s tin c ghi mt cch n gin v r rng, ngi ta c th nhn dng ra ngay s tin l bao nhiu m khng cn phi tnh ton d l php tnh n gin. - m bo tnh xc thc th lut thng qui nh s tin va c ghi bng s va c ghi bng ch v phi thng nht vi nhau. Nu khc nhau th: + V hiu (Trung Quc) + Ly phn ch (C.u, H.K, VN) + S nh hn (cha c lut) - Theo ULB 1930: cho php ghi s tin nhiu hn mt ln bng ch hoc nhiu hn mt ln bng s nu ko ging nhau th hu ht chn s tin nh hn thanh ton.
Cu 32: So snh hi phiu dng cho phng thc nh thu v hi phiu dng cho phng thc tn dng chng t? Hi phiu trong phng thc Hi phiu dng cho phng thc nh thu Ging - C s tham gia ca ngn hng - Kh nng o bo thanh ton cao hn B/E dng trong phng thc m ti khon - Ngi k pht hi phiu u l ngi xut khu Khc - B/E i tin trc tip ngi b - B/E i tin ngn hng pht hnh k pht: nh NK, hay ngi k L/C -> trn B/E ni n l a ch kt mua hng ha => trn B/E, NHPH ni n l a ch nh NK. - NH tham gia vi vai tr l - NH ca ng k pht B/E s d dng NH thu h, ko mang tnh rng nhn c thanh ton t NHPH nu buc phi tr khon n cho ng trc vic kim tra b chng t b k pht nu ng b k pht ko l ph hp v y . kh nng chi tr, hay trn n. - Cn c vo ha n v hp ng. - Cn c vo L/C. tn dng chng t - u l mt giy bo i tin t ngi k pht (nh xut khu)
Cu 33: iu kin thnh lp Sc? Khi thanh ton Sc, ngn hng c trch nhim kim tra g? 1. iu kin thnh lp sc: - Ngi pht hnh sc phi c tin trong ti khon m ti ngn hng, s tin pht hnh sc khng c vt qu s d trong ti khon. Nu ko c tin ngi pht hnh sc c th vay ngn hng. - Sc c gi tr thanh ton trc tip nh tin t nn sc phi c lm bng vn bn c y ghi ch theo lut nh. Thng thng sc c in theo mu, ng pht hnh sc ch cn in vo nhng dng trng theo yu cu ca mnh bng bt mc ko phai hay bng my nh ch - Nu sc dng tr cho nhiu ng hng li th cn ghi r rng, c th. 2. Khi thanh ton sc, ngn hng c trch nhim kim tra: - Tnh hp l ca t sc - Ngy k pht c phi l ngy tng lai so vi thi im nhn sc kim tra - S tin bng ch v s c khp nhau hay khng - Ch k ca ngi pht hnh sc - Tnh lin tc ca dy ch k i vi t sc k danh (.23, N 30) - Kh nng thanh ton/s tin d trong ti khon ca ngi k pht sc
Cu 34: So snh Sc v Hi phiu? V c im: Tiu ch Hi phiu -Tnh tru tng -Tnh bt buc -Tnh lu thng S thnh hnh -Hnh thnh t cc giao dch c s l -Da trn c s tn dng ngn hng. v giao dch hp ng TM. t cc gdich c s l HP khng. Cch thanh -Tin mt or chuyn khon NH ton -Sc pht hnh m trn ti khoan -Nhng HP khng c hnh thnh khng c s d or vt wa hn ngch thu chi l Sc khng. -Sc gch cho, Sc chuyn khon, Sc in t ch c thanh ton wa chuyn khon, k c thanh ton = tin mt Thi hiu lc hn Tt c cc loi HP u c thi hn -Sc du lch k c thi hn hiu lc. hiu lc -HP tr ngay: 90 ngy t ngy k pht -HP tr chm: 1 nm t ngy k pht. Thi xut (Theo CCCNVN 2005) hn -HP tr ngay: ngi b ki pht phi NH b k pht phi thanh ton ngay trnh thanh ton hay t chi thanh ton trong ngy xut trnh hay ngy lm trong 3 ngy lm vic t ngy xut vic tip theo nu ng` k pht c trnh -HP tr chm: ngi b k pht phi k chp nhn hay t chi thanh ton trog 2 ngy lm vic t ngy x.trnh.. tin trong ti khon -Cn li : 30 ngy t ngy k pht Sc
lu thng
V ngun lut iu chnh Tiu ch Hi phiu c -Vn kin UB Sc Genever 1931 Lut Quc -Cng c Genever 1930 (ULC1930) -Cng t
(ULC1931) -Lut v Sc Quc t ca UB Lut TM of ICC1882
Lut Quc -Lut HP Anh 1882 gia tnh t Lut VN - Lut CCCCN 2005 - Php lnh thng phiu 08/1999 - Lut CCCCN 2005 -Quy ch cung ng v s dung Sc (Ban hnh km lut CCCCN 2005) mang -Lut TM thng nht Hoa K 1962 Quc
V ni dung Tiu ch Hi phiu - Tiu : phi c (theo lut VN) - S tin: quy nh n gin, nhn vo l bit ngay s tin c nhn hay s tin phi tr. - Ngy k pht: bt buc - a im tr tin: ko ghi g th quy c l tr s kinh doanh ca ngi k pht Bn cht Thi L 1 lnh i tin v iu kin L 1 lnh rt tin v iu kin Thanh ton ngay khi c xut trnh Sc
hn -Tr tin ngay -Tr tin sau
thanh ton
Phn 3: Cc iu kin TT trong H mua bn NT

Cu 35: Phn bit cc loi tin t trong thanh ton quc t. 1. Cn c vo phm vi s dng - Tin t quc gia: do NHTW pht hnh, l ng tin php nh, ni t, c 2 hnh thi l: cash v credit money. - Tin t quc t: l tin t chung ca mt khi KT, tin Hip nh (Bretton Woods, Jamaica, SEV, EU, ALBA) -Tin t th gii:l tin t c tt c cc quc gia trn th gii tha nhn v s dng lm phng tin thanh ton quc t. 2. Cn c vo s chuyn i ca tin t - Tin t t do chuyn i - Tin t chuyn khon: ch c chuyn t TK ny sang TK khc m khng c chuyn sang hnh thi tin t. - Tin t clearing : Ghi trn TK b tr, ko c chuyn qua li gia cc TK, cng khng c i sang cc hnh thi khc ca tin t. 3. Cn c vo hnh thc tn ti ca tin t 4. Cn c vo mc ch s dng tin t 5. Cn c mc s dng trong d tr v thanh ton quc t Cc yu t nh hng n vic la chn ng tin thanh ton: - Tng quan lc lng 2 bn - V tr ca ng tin trn th gii - Tp qun s dng ng tin thanh ton - ng tin thanh ton thng nht trong khu vc. - Tin mt (Cash): tin giy, tin kim loi - Tin tn dng (Credit currency): l tin ti khon, tin ghi s - Tin t tnh ton (Account currency) - Tin t thanh ton (payment currency) - ng tin mnh (hard currency) - ng tin yu (weak currency)
Cu 36: Nu cc iu kin m bo hi oi? iu kin m bo hi oi no c th p dng trong iu kin hin nay? Mc ch: nhm m bo gi tr thc t ca cc khon thu nhp bng tin khi tin t ln xung tht thng. C 6 iu kin m bo hi oi: 1. iu kin C 2 hnh thc: tr gi ca HD c quy trc tip hay gin tip ra vng (bng mt s lng vng nht nh hay quy ra mt ng tin ri xc nh gi tr bng vng ca ng tin ). - Thng qua gi vng trn th trng: Gi tr vng ca tin c biu hin qua hm lng vng v gi vng trn th trng. 2. iu kin m bo ngoi hi (m bo theo 1 ng tin) - L vic la chn mt ng tin tng i n nh, xc nh t gi vi ng tin thanh ton m bo gi tr ca tin t thanh ton. - C 2 cch quy nh: + H quy nh ng tin thanh ton v tnh ton l 1 loi tin, xc nh t gi vi mt ng tin khc (l ng tin tng i n nh). + H quy nh ng tin tnh ton (l ng tin tng i n nh) v thanh ton bng ng tin khc. 3. iu kin m bo hn hp - L vic kt hp c 2 iu kin m bo bng vng v iu kin m bo ngoi hi m bo gi tr tin t. - Gi c c tnh theo ng tin t bin ng v xc nh hm lng vng ca ng tin ny. - n lc tr tin nu hm lng vng thay i => gi c ca hng ha cng s c xc nh li. - Xc nh t gi gia ng tin thanh ton v ng tin tnh ton (trung bnh cng ca 2 t gi cao v thp ti nc c ng tin TNH TON vo ngy hm trc hm thanh ton). m bo bng - Thng qua hm lng vng ca ng tin: Gi c hng ha v tng vng
4. iu kin m bo theo r tin t
- Hin nay, khng tn ti hm lng vng ca cc ng tin. V th, khng c ng tin no l t bin ng hay ni cch khc, t gi bin ng lin tc. Do vy, phi da vo nhiu ngoi t ca nhiu nc. - C 2 cch tnh s bin ng ca r tin t iu chnh gi tr H: + Tng gi tr hp ng thng mi c iu chnh cn c vo mc bnh qunt l bin ng ca t gi hi oi c r tin t. + Tng gi tr hp ng c iu chnh cn c t l bin ng ca bnh qun tgi hi oi ca c r tin tti thi im thanh ton so vi lc k kt hp ng.
5. iu kin m bo theo tin t quc t 6. iu kin m bo cn c vo s bin ng ca gi c
Gi tr H s iu chnh cn c vo mc chnh lch gia t gi ca SDR/EUR vi ng tin hp ng. p dng ging iu kin m bo ngoi hi (coi SDR/EUR l nhng ng tin tng i n nh) C 2 cch: - C1: s tin H phi tr cn c vo tnh hnh bin ng ca ch s gi c m thay i mt cch tng ng. - C2: s tin H phi tr cn c vo tnh hnh bin ng ca gi c hng trn th trng hay ca gi thnh sn xut loi hng .
Cu 37: iu kin thi gian tr tin trc l g? Nu cc loi tr tin trc? Khi nim: Ngi NK phi tr cho ngi XK ton b hoc mt phn tin hng sau khi k H/H c ph duyt nhng trc khi ngi bn giao hng. Phn loi: C 2 loi tr tin trc: Cp tn dng xut khu Ngi NK tr tin trc cho ngi XK vi mc ch cp tn dng cho nh XK. - ng trc cho ngi XK - Quy nh: x ngy k t ngy k H or H c hiu lc - Thi hn cp tn dng, s tin ng trc ph thuc vo nhu cu vay ca ngi bn v kh nng ca ngi mua. - Gi HH s r hn sv tr tin ngay ( li cho vay c khu tr vo gi hng)
t cc m bo thc hin H Ngi NK tr tin trc cho ng XK vi ngha l tin t cc m bo thc hin H NK.
- Thi gian tr trc ngn (10-15 ngy) - Quy nh: x ngy trc ngy giao hng - Trng hp p dng: Bun bn ln u - Thng khng tnh li
Cu 38 - 39: Nu cc loi thanh ton tr tin ngay? iu kin c s giao hng ExW, FAS, FCA th ph hp vi loi thanh ton tr tin ngay no? / iu kin FOB, CIF th ph hp vi loi thanh ton tr tin ngay no? - k c s giao hng: EXW, FAS, DAF, FCA - Cc chng t : bng chng hon thnh ngha v giao hng khng trn phng tin vn ti (B/L nhn xp, AWB, Ha n c xc nhn ca ng NK, AWB, RWB, Post receipt)
1. Ngay sau khi NB giao hng xong KHNG TRN PHNG TIN VN TI ti ni giao hng ch nh (COD, CAD)
2. Ngay sau khi NB giao hng - PTVT: toa xe la, t, x lan, tu bin. xong TRN PHNG TIN - k c s giao hng: FOB, CIF VN TI ti ni giao hng ch - Cc chng t vn ti : B/L nhn xp hay xp nh. (COB Cash on board) 3. Tr tin ngay sau khi chng t c xut trnh (at sight L/C, D/P,) - NM s tr tin cho NB ngay sau khi cc chng t c xut trnh cho NM.. - Cn quy nh s lng, s loi chng t, cch chuyn, ni xut trnh v iu kin giao chng t. - Thc tin TMQT: p dng cho PTVT l tu bin.
4. Tr tin sau khi nhn c chng t v kim tra chng t (D/P x days)
- Ging cch tr tin 2.3, nhng thay v D/P => D/P x days. - TH p dng: HH phc tp v quy cch phm cht, s lng, chng loi - NH c th trao chng t gi hng cho NM (tr B/L) NM kim tra chng t - S dng B/L theo lnh. - Ch c li cho ngi NK NK (da vo bin bn gim nh HH ti cng n), Trn phng tin vn ti (ca ngi NK).
5. Tr tin sau khi nhn hng
xong (COR - Cash on receipt) - a im nhn hng: Nc ngi XK, Nc ngi
Tham kho: Tr tin ngay sau khi chng t c xut trnh: Cch chuyn: km hng ha, thng qua ngi chuyn ch HH thng qua ngi chuyn ch, chng t qua bu in HH thng qua ngi chuyn ch, c/t chuyn cho i in ca NM nc NB. HH: ngi chuyn ch; chng t qua NH iu kin nhn chng t: V iu kin: B/L ch danh C iu kin: D/P, D/OTC
B chng t: Commercial invoice B/L, transport documents Insurance policy C/O, C/Q. packing list, inspection certificate
Cu 40: Khi nim, cc loi chuyn tin. Quy trnh thanh ton v trng hp p dng ca phng thc chuyn tin. Xem bng Phng thc chuyn tin cui bi. Cu 41: Khi nim, quy trnh thanh ton v trng hp p dng phng thc m ti khon (ghi s) Xem bng Phng thc ghi s cui bi. Cu 42: Nu cc loi ghi s? i vi trng hp ghi s khng c m bo th ngi ghi s phi lm g m bo quyn li ca mnh? Cc loi ghi s: Xem bng Phng thc ghi s cui bi. i vi trng hp ghi s khng c m bo th ngi ghi s phi: - Quy nh r cc iu khon thanh ton trn s ci ca mnh - Cn nm r v vn dng lut quc gia v hnh thc ny v tha thun k vi ng c m s - C th s dng dch v bao thanh ton ca cc ngn hng m bo kh nng s dng vn v c thanh ton ca mnh. .............................................................................................................................................. .............................................................................................................................................. Cu 43: Nu khi nim, cc bn lin quan v u nhc im ca phng thc thanh ton nh thu Xem bng Phng thc nh thu cui bi. Cu 44: Nu khi nim, ngun lut iu chnh, c im ca phng thc thanh ton nh thu. Xem bng Phng thc nh thu cui bi.
Cu 45: URC 522, ICC l g? Hy trnh by tnh cht php l ca URC. - URC 522, ICC (quy tc thng nht v nh thu) l mt tp qun quc t do ICC pht hnh, l bn sa i nm 1995, iu chnh mt s vn lin quan n phng thc thanh ton nh thu. - Cc phin bn ca URC mang tnh cht php l ty . iu ny c th hin ch: + Tt c cc phin bn u cn nguyn gi tr, cc phin bn sau khng ph nhn cc phin bn trc + Cc bn c t do tha thun p dng hay khng p dng URC iu chnh nh thu. V tt c cc phin bn u cn nguyn hiu lc, nn khi la chn p dng th phi ni r l p dng phin bn no. Thng thng, phin bn mi nht hin hnh c cc bn la chn p dng bng vic dn chiu trong n yu cu nh thu v Lnh nh thu. + C th tha thun loi tr, b sung mt s iu khon ca URC hoc a thm cc iu khon khc m URC khng iu chnh. Khi x l nh thu th nhng quy nh c th trong nh thu phi c u tin thc hin trc so vi cc iu khon khc ca URC. + Tnh cht php l ca URC l di lut quc gia. Cu 46: Nhng ni dung c bn ca Lnh nh thu v trch nhim ca Ngn hng chuyn nh thu. Ni dung c bn ca lnh nh thu Mt ch th v nh thu th cn c nhng thng tin tng ng nh sau: 1. Cc chi tit v ngn hng nhn lnh nh thu, bao gm tn y , a ch bu in hay a ch SWIFT, s telex, phone, fax v s tham chiu 2. Cc chi tit v ngi nh thu: h v tn y , a ch bu in, telex, phone, s fax 3. Cc chi tit v ngi tr tin: h tn y , a ch bu in, telex, phone vs s fax v a ch ni xut trnh chng t 4. Chi tit v ngn hng xut trnh nu c: h v tn y , a ch bu in, telex, phone, s fax 5. S tin v loi tin t s nh thu
6. Danh sch cc chng t gi km v s th t ca tng chng t a)cc iu kin v iu khon thanh ton v hoc chp nhn thanh ton b)Cc iu kin trao chng t: +Khi thanh ton hoc chp nhn thanh ton +Khi cc iu kin v iu khon khc c thc hin 7. L ph s thu ch r hoc phi thu hay b qua 8. Tin li s c thu nu c, ch cn ch r l c c thu hay b qua, bao gm: - Li sut - Thi gian tnh li - C s tnh ton (v d mt nm 360 ngy hay 365 ngy) 9. Phng thc thanh ton v hnh thc thng bo thanh ton 10. Cc ch dn trong trng hp khng thanh ton hay khng chp nhn thanh ton v/ hoc khng tun theo cc ch dn khc Trch nhim ca Ngn hng chuyn nh thu: Xem bng Phng thc nh thu cui bi. Cu 47: Nu khi nim, cc bn lin quan, quy trnh thanh ton nh thu. Xem bng Phng thc nh thu cui bi. Cu 48: Phn loi v so snh cc loi nh thu, trng hp p dng. Xem bng Phng thc nh thu v So snh nh thu trn v nh thu km chng t cui bi. Cu 49: Phn bit nh thu trn v nh thu km chng t. C my loi nh thu km chng t. Xem bng Phng thc nh thu v So snh nh thu trn v nh thu km chng t cui bi. Phn bit: ch cn nu khi nim. Cu 50: Phn tch vai tr ca cc ngn hng trong phng thc thanh ton nh thu. Xem bng Phng thc nh thu v So snh nh thu trn v nh thu km chng t cui bi.
Cu 51: Phn tch u nhc im ca phng thc nh thu km chng t i vi: a. Ngi xut khu b. Ngi nhp khu Xem bng So snh nh thu trn v nh thu km chng t cui bi. Cu 52: Phng thc tn dng chng t: khi nhim, ngun lut iu chnh. Khi nim: l mt s tha thun, trong 1 ngn hng (ngn hng m th tn dng) theo yu cu ca khch hng (ngi yu cu m th tn dng) s tr mt s tin nht nh cho mt ngi khc (ngi hng li s tin ca th tn dng) hoc chp nhn hi phiu do ngi ny k pht trong phm vi s tin khi ngi ny xut trnh cho ngn hng mt b chng t thanh ton ph hp vi nhng quy nh ca th tn dng. Ngun lut iu chnh Vit Nam: - Lut thng mi Vit Nam nm 2005 - Php lnh ngoi hi Vit Nam nm 2005 - Cc ngun lut iu chnh ngn hng pht hnh v ngi yu cu - UCP 500 1993 ICC, nu c dn chiu trong L/C Quc t: - Cc qui tc v thc hnh thng nht v tn dng chng t ca ICC UCP 500 1993 - Tp qun ngn hng tiu chun quc t dng kim tra chng t theo tn dng chng t ISBP 645 2003 ICC - Bn ph trng UCP 500 v vic xut trnh chng t in t - Cc qui tc thng nht v hon tr tin gia cc ngn hng theo tn dng chng t ICC 1995
Cu 53: UCP600 l g? ISBP681 l g? Mi quan h gia UCP600 v ISBP 681? ngha ca chng trong phng thc thanh ton tn dng chng t.
o UCP600: UCP l b quy tc v thc hnh thng nht v tn dng chng t trong xut nhp khu,va c Phng Thng mi Quc t (ICC) hon tt. Trong quy nh quyn hn trch nhim ca cc bn lin quan trong giao dch tn dng chng t. UCP 600 l bn sa i ln th su ca ICC. im mi ca UCP 600 ln ny l quy nh c th v chi tit ngha v, trch nhim ca cc ngn hng tham gia thanh ton v trch nhim ca cc doanh nghip xut nhp khu; quy nh chi tit cc mc ph p dng chung trn ton th gii i vi tng loi giao dch, gip hot ng xut nhp khu thun tin hn; thi gian kim tra chng t ch mt 5 ngy lm vic thay v 7 ngy nh trc. o ISBP 681: ISBP 681 l tiu chun quc t v thc hnh ngn hng trong kim ra chng t xut trnh theo phng php tn dng chng t dc ban hnh km theo UCP 600. ISBBP 681 l phin bn c son tho bi y ban k thut v thc hnh ngn hng ca phng thng mi quc t ICC nhm gii thch r rng cch thc hin UCP600 i vi nhng thao tc thc t v thc hnh ngn hng trong kim ra chng t xut trnh theo phng php tn dng chng t . o Mi quan h: ISBP681 l s nht qun vi UCP600 cng nh cc quan im v cc quyt nh ca y ban ngn hng ca UCP .Vn bn ny khng sa i UCP600, m ch gii thch r rng cch thc hin UCP i vi nhng ngi lm thc t lin quan n tn dng chng t .Tuy nhin phi tha nhn l lut l ca mt s nc c th bt but p dng cc tp qun khc vi quy nh trong vn bn ny * ngha ca chng trong phng thc thanh ton tn dng chng t. - Khc phc cc xung t v lut iu chnh tn dng chng t gia cc quc gia bng vic xy dng mt bn quy tc thng nht cho hot ng tn dng chng t. - L c s php l quan trng cho cc giao dch thng mi tr gi hng t la hng nm trn th gii.
Cu 54: Nu cc bn lin quan, quy trnh thanh ton tn dng chng t v trng hp p dng. Cc bn lin quan Ngi yu cu m th tn dng (Applicant) thng l nh nhp khu Ngn hng m th tn dng (Issuing bank) Ngi hng li th tn dng (Beneficiary) thng l ngi xut khu Ngn hng thng bo th tn dng (Advising bank) Ngn hng xc nhn (Confirming bank) Ngn hng tr tin (Paying bank) Ngn hng ch nh ( Nominated Bank) Trng hp p dng Trong bun bn vi cc i tc mi Do quy nh hay tp qun thng mi v thanh ton Do yu cu ca cc nh bo him, tn dng Do cc yu cu v qun l ngoi hi
Quy trnh thanh ton tn dng chng t
1. Ngi yu cu (Applicant) gi n yu cu pht hnh th tn dng v tin hnh k qu vi Ngn hng pht hnh (Issuing Bank) 2. Ngn hng pht hnh pht hnh L/C qua Ngn hng thng bo (Advising Bank) 3. Ngn hng thng bo tin hnh thng bo L/C v chuyn bn gc L/C cho Ngi hng li (Beneficiary) 4. Ngi hng li tin hnh giao hng cho Ngi yu cu 5. Ngi hng li xut trnh chng t i tin Ngn hng pht hnh L/C qua Ngn hng thng bo 6. Ngn hng pht hnh tin hnh kim tra b chng t v thng bo kt qu kim tra cho Ngi yu cu 7. Ngi yu cu chp nhn hay t chi thanh ton 8. Ngn hng pht hnh thng bo chp nhn hay t chi b chng t
Cu 55: Ni dung ca n yu cu m L/C v cc bn lin quan. Ni dung n da sn theo mu Satndafo, Standaci thng dng quc t. Cc n v nhp khu n ngn hng xin mua n k trn v ch vic in vo ch trng nhng ni dung cn thit v xa i nhng ni dung ko cn thit. (c th m bng in hoc th) Ni dung bao gm: + Yu cu v loi L/C ( hy ngang hay ko) + Tn Ngn hng thng bo ( ngh), swift code + Ngi yu cu m L/C + Ngi hng li + Ngy, ni hiu lc ca L/C + Phng thc thanh ton (hi phiu, tr ngay hay tr chm) + M t hng ha + S tin th tn dng (ghi r k hiu tin t, loi ngoi t, bng s v ch- phi khp nhau) + S bn chng t thanh ton ( vn n: theo lnh ngn hng pht hnh L/C, ha n thng mi cn ha n chi tit ghi thm DETAILED) + Cch giao hng (mt ln, tng phn, c chuyn ti hay ko, ni giao, ni nhn hng): GHI THEO L/C. + Mt s cc iu kin khc (ph xc nhn L/C ai chu, c tin hnh tr tin bng in hay ko, ai chu chi ph in tn.) + li cam kt v thanh ton chi ph, k qu, xut trnh chng t. + CH K GIM C n v KD XNK. Cc bn lin quan - Ngn hng pht hnh (Ngn hng ni nhn n yu cu) - Ngn hng thng bo - Ngi yu cu m n - Ngi hng li
Cu 56: L/C l g? Tnh cht c bn ca L/C. Khi nim Th tn dng thng mi (Letter of Credit) l 1 chng th (in hoc chng ch), trong Ngn hng pht hnh L/C s cam kt tr tin cho Ngi xut khu nu h xut trnh c cc chng t ph hp vi cc iu kin v iu khon quy nh trong L/C. Tnh cht c bn - L/C l hp ng kinh t 2 bn - L/C c lp vi hp ng c s - L/C ch giao dch bng chng t v thanh ton ch cn c vo chng t - L/C yu cu tun th cht ch ca b chng t - L/C l cng c thanh ton, hn ch ri ro; tuy nhin cng c th l cng c t chi thanh ton v la o Cu 57: Nu cc ni dung ch yu ca th tn dng. C s no kim tra ni dung ca L/C. Ni dung L/C: 1. S hiu L/C - Tt c L/C u phi c s hiu ring ca n - Dng trao i th t, in tnh c lin quan n vic thc hin L/C - Ghi vo chng t c lin quan 2. a im pht hnh L/C: L ni m Ngn hng pht hnh L/C vit cam kt tr tin cho Ngi hung li 3. Ngy pht hnh L/C: l ngy bt u pht sinh cam kt ca Ngn hng pht hnh L/C vi Ngi hng li L/C, l ngy bt u tnh thi hn hiu lc ca L/C v cui cng l cn c Ngi xut khu kim tra xem Ngi nhp khu thc hin vic m L/C c ng hn nh quy nh trong hp ng ko. 4. Tn, a ch ca nhng ngi c lin quan n L/C
5. S tin ca L/C: - c ghi bng s v bng ch thng nht vi nhau. - Tn ca n v tin t phi r rng - Ko nn ghi s tin di dng mt s tuyt i. 6. Thi hn hiu lc ca L/C: l thi hn m NH pht hnh L/C cam kt tr tin cho Ng hng li, nu Ng hng li xut trnh chng t trong thi hn v ph hp vi nhng quy nh trong L/C. Bt u tnh t ngy m L/C n ngy ht hiu lc ca L/C. 7. Thi hn tr tin: - L thi hn tr tin ngay v tr tin sau. - Ph thuc vo qui nh ca hp ng 8. Thi hn giao hng: - Ghi trong L/C - Ph thuc vo qui nh ca hp ng - C quan h cht ch vi thi hn hiu lc ca L/C 9. Nhng ni dung v hng ha: tn hng, s lng, trng lng, gi c, qui cch phm cht, bao b, k m hiu c ghi vo L/C. i vi hng ha c quy cch phm cht phc tp th hin di th ko ghi vo L/C m gi th nh km. 10. Nhng ni dung v vn ti, giao nhn hng ha: iu kin giao hng, ni gi v ni giao hng, cch vn chuyn v cch giao hng, c ghi vo th tn dng 11. Nhng chng t phi xut trnh: - L mt ni dung then cht ca L/C - L mt bng chng ca Ngi xut khu chng minh rng hon thnh ngha v giao hng v lm ng nhng quy nh trong L/C - Ngn hng pht hnh da vo tin hnh tr tin cho Ngi xut khu 12. S cam kt tr tin ca ngn hng pht hnh L/C: l ni dung cui cng ca th tn dng v n rng buc trch nhim ca Ngn hng pht hnh. 13. Nhng iu khon c bit khc 14. Ch k ca ngn hng pht hnh
C s kim tra ni dung ca L/C: L hp ng thng mi quc t k kt gia 2 bn. L/C phi ph hp vi hp ng v ko mu thun vi nhng ni dung c bn ca hp ng. Ngi kin tra L/C phi l cn b nghip v kinh doanh xut khu, thu hiu hp ng m mnh chun b thc hin. Trong trng hp kim tra L/C ca 1 hp ng b sung( Additional Contract) th ko nhng phi cn c vo hp ng ny m cn phi da vo hp ng gc (Original Contract) , bi v hp ng b sung ch k nhng iu khon c th m hp ng gc cha cp n. Cu 58: Trnh by 3 ni dung sau ca L/C: ngy m, ngy ht hn v thi gian giao hng. Mi quan h gia 3 mc thi gian ny. Ngy pht hnh L/C (ngy m L/C): l ngy bt u pht sinh cam kt ca Ngn hng pht hnh L/C vi Ngi hng li L/C, l ngy bt u tnh thi hn hiu lc ca L/C v cui cng l cn c Ngi xut khu kim tra xem Ngi nhp khu thc hin vic m L/C c ng hn nh quy nh trong hp ng khng. Ngy m L/C hp l ph thuc vo cc yu t sau: -S ngy cn thit ngi NK m L/C, pht hnh, thng bo L/C ti ngi bn. S ngy ny li ph thuc vo a im nc ngi mua, ngi bn, ni giao hng. -Tnh cht, c im hng ha NK, iu kin giao nhn vn ti, phng thc kinh doanh ca ngi xut khu. Ngy ht hn: l mc thi gian nh du thi hn hiu lc ca L/C, qu ngy ny, L/C s tr nn v hiu, Ngn hng s khng cn ngha v tr tin cho Ngi hng li d Ngi hng li c xut trnh y v ph hp nhng chng t yu cu. Ngy ht hn hiu lc ca L/C phi sau ngy giao hng mt thi hn hp l. Thi gian ny ti thiu phi bng hoc ln hn 21 ngy lm vic ( theo iu 14c UCP 600).
C th l: -S ngy cn thit lp chng t ( 3 n 4 ngy) -Ngn hng thng bo kim tra chng t ( 2 ngy) -Ngn hng chuyn chng t i ( 5 n 7 ngy) -a im thanh ton -S ngy cn thit NHPH kim tra v th hin ch c thanh ton hay khng (5 ngy iu 14B UCP 600) Thi hn giao hang: - Ghi trong L/C - Ph thuc vo qui nh ca hp ng - C quan h cht ch vi thi hn hiu lc ca L/C Mi quan h gia 3 mc thi gian ny: Xem cu 84 Cu 59: Th no l xut trnh ph hp? Nu chng t xut trnh ph hp vi cc quy nh trong hp ng c s, nhng khng ph hp vi L/C th ngn hng pht hnh c thanh ton tin cho ngi hng li khng? Xut trnh ph hp vi L/C ngha l: - Ph hp lut l, tp qun m 2 nc k kt H ang p dng v c dn chiu vo L/C; - ND v hnh thc theo quy nh ca L/C. - ND v cc s liu lin quan gia cc chng t ko c mu thun. Nu chng t xut trnh ph hp vi cc quy nh trong hp ng c s, nhng khng ph hp vi L/C th ngn hng pht hnh ko thanh ton tin cho ngi hng li v L/C hon ton c lp vi hp ng c s v Ngn hng ch kim tra b chng t da trn c s ph hp vi L/C.
Cu 60: Nu quy trnh sa i v hiu lc ca cc sa i th tn dng theo UCP600 Quy trnh sa i L/C (9,10 UCP 600): - n v kinh doanh nhp khu gi Giy iu chnh th tn dng c ch k ca Gim c n NHPH L/C. - NHPH xem xt chp nhn sa i hoc ko. Nu chp nhn: - Ngn hng pht hnh thng qua ngn hng thng bo thng bo cho ngi th thng v sa i; k t khi sa i th khng th hy b. Ngn hng xc nhn c th chn thng bo khng xc nhn nhng phi thng bo khng chm tr cho ngn hng pht hnh v ngi th hng. - Ngi th hng thng bo li l CHP NHN hay T CHI sa i n ngn hng thng bo sa i . - Ngn hng thng bo sa i phi bo ngc li l sa i c chp nhn hay khng. Hiu lc ca cc sa i L/C (Theo iu 10 UCP 600): - Hiu lc tu chnh L/C tnh t ngy tu chnh; - Sa i phi c lm thnh vn bn - Sa i phi trong thi hn hiu lc ca L/C - Chp nhn tu chnh tng phn ko c gi tr - Phi c s xc nhn ca NHPH v NH xc nhn v ca ngi th hng L/C
Cu 61: Cc loi chng t, cch xut trnh b chng t ph hp vi L/C v thi hn xut trnh. Cc loi chng t CHNG T VN TI: - Vn n ng bin - Vn n hng khng - Chng t vn ti a phng thc - Chng t vn ti ng st, ng b, ng thy ni a CHNG T BO HIM: - Bo him n (Insurance Policy) - Giy chng nhn bo him (Insurance Certificate) - Hp ng bo him bao (Open Policy, Floating Policy, Open Cover) - Phiu bo him (Cover Note) CHNG T HNG HA - Ha n thng mi (Commercial Invoice) - Giy chng nhn xut x (Certificate of ogirin) - Phiu ng gi (Packing List) - Giy chng nhn cht lng (Certificate of Quality) - Giy chng nhn s lng/trng lng (Certificate of Quantity/Weight) - Giy chng nhn kim nh (Certificate of Inspection) - Giy chng nhn kim dch thc vt (Phytosanitary Certificate) - Giy chng nhn kim dch ng vt (Veterinary Certificate) - Giy chng nhn v sinh (Sanitary/Health Certificate) CHNG T TI CHNH - Hi phiu - K phiu - Sc - Th thanh ton
CHNG T THNG MI
Ha n lnh s (Consular invoice) Ha n hi quan (Customs invoice) Bng k chi tit (Specification) Giy chng nhn hn ngch xut khu (Export quota Certificate) Giy chng nhn hun trng ( Fumigation Certificate ) Cch xut trnh b chng t ph hp vi L/C (IU 17 UCP)
Ngn hng pht hnh L/C thng yu cu ngi hng li L/C tha mn nhng iu sau: - Cc loi chng t m Ngi hng li L/C phi xut trnh. S loi chng t ti thiu thng c qui nh trong hp ng. Trn c s hp ng ny, Ngi NK quy nh c th ha cc loi chng t m Ngi XK phi trnh - S lng bn chnh v bn sao chng t mi loi - Yu cu k pht tng loi chng t nh th no Thi hn xut trnh chng t
- B chng t lun phi c xut trnh trong thi hn hiu lc ca L/C (tr trng hp ngy ht hn ri vo ngy l th ngy hiu lc ca L/C c gia hn vo ngy lm vic tip theo ca Ngn hng v loi tr trng hp xy ra trng hp bt kh khng) - Ngy ht hn xut trnh chng t phi c quy nh trong th tn dng. Ngy ht hn thanh ton hoc thng lng thanh ton s c coi l nh ngy ht hn xut trnh (iu 6d UCP600) - Thi hn xut trnh chng t vn ti phi do ngi th hng hoc ngi thay mt thc hin khng mun hn 21 ngy theo lch sau ngy giao hng , nhng trong bt c trng hp no cng khng mun hn ngy ht hn ca th tn dng
Cu 62: Nu trch nhim ca cc Ngn hng tham gia trong quy trnh thanh ton L/C theo UCP600. Ngn hng pht hnh L/C (Issuing Bank hay Opening Bank) + Pht hnh L/C da trn n yu cu m L/C, tm cch thng bo L/C cng vi vic gi bn gc L/C cho ngi hng li L/C. + Thng bo ko chm tr cho ngi hng li cc sai bit, gi chng t li v ch kin ca ngi hng li; hoc tr li chng t cho ngi xut trnh ko chm tr nu cc sai bit ny ko th b qua. + Sa i, b sung nhng yu cu ca Ngi yu cu pht hnh L/C, hoc ca Ngi hng li L/C i vi L/C c m. (tuy nhin, bn no mun sa i phi c s ng ca Ngn hng pht hnh). + Kim tra b ngoi cc chng t do ngi hng li L/C gi n xem c ph hp vi quy nh ca L/C. C: tr tin. Ko: t chi thanh ton + Chu trch nhim mi hu qu pht sinh do li ca mnh. - UCP 600 (iu 7) + Tr tin cho ngi hng li, hoc tr tin cho Ngn hng tr tin nu ngn hng ny tr tin h v chuyn giao li cc chng t ph hp Ngn hng thng bo (Advising Bank) (UCP KHNG QUY NH) - Khi nhn c thng bo L/C ca Ngn hng pht hnh L/C, ngn hng ny s chuyn ton b ni dung L/C nhn c cho Ngi hng li L/C di hnh thc vn bn - Ch chu trch nhim chuyn nguyn vn bc in , ch ko chu trch nhim phi dch, din gii cc t chuyn mn qua ting a phng. Nu sai nhng ni dung in nhn th Ngn hng phi chu trch nhim - Khi nhn c b chng t ca Ngi hng li L/C th Ngn hng phi chuyn ngay v nguyn vn b chng t ti Ngn hng pht hnh L/C. Ko chu trch nhim v nhng hu qu pht sinh do s chm tr, mt mt chng t trn ng i n Ngn hng pht hnh L/C min l chng minh c mnh gi nguyn n v ng hn b chng t qua bu in.
- Gio trnh NT (trang 341+336):
Ngn hng tr tin (Paying Bank) (UCP KHNG QUY NH)
- L 1 ngn hng khc do Ngn hng pht hnh L/C y quyn tr tin - Nu a im tr tin qui nh ti nc Ngi hng li L/C th Ngn hng tr tin thung l Ngn hng thng bo - Trch nhim ca Ngn hng tr tin ging nh Ngn hng m L/C khi nhn c b chng t ca Ngi hng li gi n Ngn hng xc nhn (Confirming Bank) - L ngn hng th 3 theo yu cu ca Ngn hng pht hnh L/C ng ra cng cam kt tr tin cho Ngi hng li L/C. - UCP 600 (iu 8): + Trng hp ko ng xc nhn, phi thng bo ngay vi ngn hng pht hnh + Tr tin cho ngi hng li khi b chng t c xut trnh n ngn hng xc nhn, hoc tr tin cho Ngn hng tr tin nu ngn hng ny tr tin h v chuyn giao li cc chng t ph hp Cu 63: So snh u nhc im ca phng thc thanh ton tn dng chng t vi cc phng thc thanh ton khc v trng hp p dng u im Chuyn tin Ghi s n gin Chi ph thp nht Thi gian thanh ton nhanh Chi ph thp D thc hin + i vi nh NK c thanh ton chm i vi nh NK Ri ro khi ngoi t tng gi Nh XK ko th giao hng hoc giao hng ko ng thi gian, chng loi, cht lng Ri ro khi ngoi t tng gi Nh NK c th khng thanh ton hoc khng
Nhc im Ri ro cao nht
C th c li khi ngoi t i vi nh XK gim gi
th thanh ton ( v d do cc bin php kim sot ngoi hi) hoc ch tm tr hon thi gian thanh ton nn ngi XK b ng vn. Bo lnh Ngi bn c li do vic giao hng c m bo m khng phi tn chi ph cao nh L/C. Th tn ng d phng Nh thu C li cho nh NK v c m bo v vic giao hng nu c bt c sai st, hng hc no xy ra. _Dung ha c quyn li & ri ro gia ng` mua & bn (so vi ghi s ) _Gim c chi ph so vi LC _Tc nhanh hn so vi ghi s _i vi nh NK: .Hng ha c th khng ng vi cht lng/yu cu ca hp ng sau khi thanh ton/chp nhn thanh ton. .Khng kim sot c chng t xut trnh. _i vi nh XK: .Ngi mua c th t chi nhn hng. .Ngi mua khng thanh ton/chm thanh ton. .Ngn hng khng chu trch nhim khi nh NK ko thanh ton hay c gian ln thng mi, gi mo chng t .Hng ha b mt mt hao ht + chi ph pht sinh khi thu hi li hng hay tm ngi mua khc khi b t chi thanh ton/nhn hng. .Ri ro v chnh tr ti nc nhp khu. Phc tp hn cho nh XM. Bt li cho ngi mua hn so vi L/C.
Tn dng chng t
An ton cao cho cc bn
NH ch lm vic vi chng t m ko quan tm n tnh trng hng ha => kh kim sot Phc tp Tn thi gian Chi ph cao
TRNG HP P DNG L/C: - n hng u tin. - Tr gi n hng ln. - Mi quan h lm n mua bn gia 2 bn cha lu di, nn dng L/C v y l phng thc dung ha c quyn li v ngha v ca c 2 bn, li c th ty tng trng hp c th m la chn loi L/C ph hp ( v c rt nhiu loi L/C). Cu 64: Nu cc loi th tn dng v trng hp p dng C 11 loi th tn dng: 1.Th tn dng c th hy ngang ( Revocable L/C) 2. Th tn dng khng th hy ngang ( Irrevocable L/C) 3. Th tn dng xc nhn ( Confirm L/C) Nu l hng c ga tr ln, ngi hng li L/C khng tin tng vo kh nng ti chnh ca NH m L/C hoc khng chp nhn nhng ri ro chnh tr tn ti hay tim n nc ca NH m th c quyn ngh xc nhn bi ngn hng th ba bin L/C thnh L/C c xc nhn. t c p dng do tnh an ton khng cao [L/C ny ch l mt li ha tr tin ch khng phi 1 cam kt tr tin.] c p dng rng ri, hu ht cc loi L/C trong thc t u l L/C khng hy ngang ( cho d trn L/C c ghi hay khng).
4. Th tn dng min truy i (Without recourse L/C) 5. Th tn dng c th chuyn nhng ( Transferable L/C)
c p dng rng ri trong nhiu trng hp do c tnh an ton cao.
p dng trong mua bn thng qua trung gian, hoc khi ngi hng li u tin c nhu cu khu tr n ca mt bn th ba c th yu cu m th tn dng c th chuyn nhng. v tin cy ln nhau, bun bn thng xuyn, nh k, s lng ln, giao nhiu ln trong mt thi gian nht nh; hng ha ng nht v phm cht, chng loi, cch ng gi bao b Dng trong mua bn thng qua trung gian khi m ngi trung gian khng mun s dng L/C chuyn nhng, v h khng mun lm l thng tin, b mt khch hng ca mnh. Giao dch hng i hng hoc gia cng hng xut khu, khi m mi bn u ng c 2 vai tr ngi mua v ngi bn. L loi L/C ko th hy b, trong ngn hng pht hnh L/C hay ngn hng xc nhn L/C cam kt vi ngi hng li s thanh ton dn dn ton b s tin ca L/C trong nhng thi hn quy nh r trong L/C . y l loi L/C dng tr chm tng phn. Khi ngi xut khu cn tin ng trc chun b hng ha thc hin hp ng, trnh ng vn. Khi ngi nhp khu mun tng an ton c th yu cu ngi xut khu m th tn dng d phng cho mnh hng, thng p dng cho i tc mi, n hng ln.
6. Th tn dng tun Trong quan h mua bn hng ha m cc bn mua bn quen thuc hon (Revolving L/C) 7. Th tn dng gip lng ( Back to back L/C) 8. Th tn dng i ng ( Reciprocal L/C) 9. Th tn dng thanh ton dn v sau (Deferred payment L/C) 10. Th tn dng iu khon ( Red clause L/C) 11. Th tn dng d phng
Cu 65: Nu khi nim v nhng lu khi p dng th tn dng chuyn nhng (phm vi p dng, chng t c th thay th, trch nhim ca cc bn lin quan th tn dng chuyn nhng) Khi nim L loi L/C khng th hy ngang trong quy nh quyn ca ngi hng li l c th yu cu NHPH hoc NH ch nh chuyn nhng mt phn hay ton b quyn thc hin L/C cho mt hay nhiu ngi khc. Nhng lu + Phm vi p dng: C th p dng chuyn quyn th hng sang cho mt bn lin qun ti nc ca ngi hng li u tin hoc mt nc th ba. + Chng t c th thay th: Ngi hng li th nht phi ginh quyn thay th chng t hon chnh chng t theo yu cu ca L/C chuyn nhng m. Chng t thay th c th l ha n hoc HP. + Trch nhim ca cc bn lin quan - Ngi hng li th nht: ra lnh cho Ngn hng chuyn nhng L/C bng n yu cu chuyn nhng L/C. - Ngn hng chuyn nhng ( c th l NHPH hoc NH ch nh) c th: + Pht hnh mt L/C chuyn nhng mi trn c s kt hp vi L/C chuyn nhng gc v n yu cu chuyn nhng. + Chuyn nguyn L/C ch/nhng gc km vi n yu cu ch/nhng cho nhng k tip. - Ngi hng li th hai: khng c php chuyn nhng L/C cho mt ngi khc nhng c php ti chuyn nhng L/C cho ngi hng li th nht trong trng hp khng kh nng thc hin L/C. LU KHC: vn hnh L/C chuyn nhng 1 cch thun li th L/C chuyn nhng m cn c nhng quy nh sau: - Cho php giao hng tng phn - Chp nhn thanh ton cc chng t do bn th ba cung cp - Chng t n chm cng c chp nhn.
Cu 66: Th tn dng d phng: nu khi nim, tp qun, phm vi p dng, trch nhim ca cc bn. Khi nim: l th tn dng cam kt thanh ton, do ngn hng pht hnh, da trn vic xut trnh mt lnh i tin (hay hi phiu) v mt vn bn tuyn b l ngi yu cu m th tn dng khng thc hin hoc thc hin khng ng ngha v tha thun. Phm vi p dng: 1. Bo m vic thc hin hp ng thng mi, hp ng, gia cng, hp ng lin doanh hay m bo cho vic tham gia d thu. 2. Bo lnh cc khon vay ca cc hp ng vay n trong nc (vd: xy dng cng trnh) hay quc t (vd: cc khon tn dng thng mi dnh cho cc nh nhp khu), hoc m bo vic hon tr cc khon tin ng trc. 3. S dng nh tn dng th thng mi m bo kh nng thanh ton. 4. S dng kt hp vi cc phng thc bo lnh v thanh ton khc tng an ton cho cc bn. 5. m bo nhng ngha v ti chnh khc. Tp qun: cc ngn hng M pht hnh nhng tn dng th cam kt thanh ton, da trn vic xut trnh 1 lnh i tin (hay hi phiu) v 1 vn bn tuyn b l ngi yu cu m th tn dng ko thc hin hay thc hin ko ng ngha v tha thun. (Sgk tr.254)
Ngha v cc bn (Trch nhim ca cc bn): +Ngn hng: - Thanh ton li khon tin m ngi yu cu m L/C d phng vay hoc c ng trc. - Thanh ton khon n ca ngi m L/C d phng. - Bi thng nhng thit hi do ngi m L/C d phng khng thc hin ngha v ca mnh. - Trong L/C d phng, ngn hng m ghi r L/C ny ch c gi tr thc hin khi c s vi phm ngha v ca ngi xin m L/C ngc li nu khng c s vi phm y, L/C d phng s khng c thc hin. L/C d phng c s dng nh mt hnh thc bo lnh trong mt phm vi rt rng. + Ngi hng li: Phi c ngha v xut trnh y cc chng t hp l + Ngi m L/C: phi m L/C d phng ny vi gi tr hn 10% gi tr hp ng.
Cu 67: Nu khi nim v nhng lu khi s dng Back to back L/C Khi nim: L/C gip lng l L/C c m da trn c s mt L/C khc, tc l nh xut khu sau khi nhn c L/C do nh nhp khu m cho mnh hng, gi l L/C gc, s cn c vo L/C gc th chp v m mt L/C khc, chnh l L/C gip lng, cho mt ngi hng li khc vi ni dung gn ging vi L/C gc. Nhng lu khi s dng - Kt hp kho lo, chnh xc cc vn lin quan n vn ti v cc chng t hng ha khc - L/C gc v L/C gip lng v c bn l ging nhau ( lu trn c 2 L/C ny u khng ghi tiu l L/C gc hay gip lng), nhng v bn cht chng hon ton c lp vi nhau. - S chng t ca L/C gip lng phi nhiu hn L/C gc. - Kim gch L/C gip lng phi nh hn L/C gc, khon chnh lch ny do ngi trung gian hng dng chi tr ph m L/C gip lng v phn hoa hng ca h. - Thi gian giao hng ca L/C gip lng phi sm hn L/C gc. - Thi hn hiu lc ca L/C gip lng cng phi ngn hn thi hn hiu lc ca L/C gc. - T l bo him s cao hn c th t c s tin bo him phi mua trong L/C gc. - n gi ca hng ha trong L/C gip lng thng nh hn n gi hng ha trong L/C gc. Cu 68: Nu khi nim v nhng lu khi s dng Red clause L/C Khi nim L/C iu khon l loi L/C m ng trc mt phn tin cho ngi hng li L/C trc khi giao hng. Tc l NHPH s cho php NHTB ng trc mt phn tin cho ngi th hng, thng l mua hng ha nguyn vt liu phc v sn xut hng ha theo L/C . Nhng lu : - NH pht hnh L/C iu khon quy nh, ngi hng li L/C trc ngy giao hng x ngy c quyn k pht mt hi phiu trn i tin NH pht hnh km vi:
+ mt L/G ca NH cam kt hon tr tin ng trc nu ko thc hin L/C iu khon + hoc mt L/C d phng +hoc mt k phiu c k bo lnh ca NH (Note: Tn ca L/C iu khon c th khc nhau: Advance L/C, Anticipatory L/C nhng ni dung ging nhau. Gi l Red clause L/C v trong L/C c 1 iu khon ng trc tin ghi bng mc ; ngy nay, n c i sang in nghing v m) Cu 69: Nu khi nim v nhng lu khi s dng th tn dng i ng (Reciprocal L/C) Khi nim L loi L/C ch c hiu lc khi c mt L/C khc i ng vi n c pht hnh. V bn cht, L/C i ng ch l mt na ca L/C do s cam kt c iu kin ca Ngn hng. Tnh cht i ng gip loi L/C ny c ng dng trong cc giao dch hng i hng hoc gia cng hng xut khu, khi m mi bn u ng c 2 vai tr ngi mua v ngi bn. Nhng lu - Trong L/C m trc c cu: L/C ny ch c gi tr khi ngi hng li m li mt L/C i ng cho ngi m L/C ny hng - Trong L/C i ng c cu: L/C ny i ng vi L/C s m ngy ti Ngn hng - Hoc n gin c th trong 2 L/C ny u ghi ch c thanh tan khi 1 L/C khc i ng vi n c m ra. (Note: Thng c dng trong phng thc mua bn hng i hng, gia cng xut khu (gia ngi nhn v ngi giao gia cng; tuy nhin dng trong gia cng c nhiu phc tp) Hoc n gin c th trong 2 L/C ny u ghi ch c thanh tan khi 1 L/C khc i ng vi n c m ra.
V D MINH HA Shingbang Ltd., Co (Hn Quc) k mt hp ng gia cng hng may mc vi Garment Company No. 5 (Vit Nam), theo Shingbang Ltd., Co m L/C nhp thnh phm (Master L/C) cho ngi hng l Garment Company No. 5 v L/C Garment Company No. 5 m L/C nhp nguyn liu tr chm 90 ngy cho ngi hng l Shingbang Ltd., Co. Khi nhn c L/C, v d, L/C No. 123 dated 20/2/2008 c pht hng bi Korex Bank Seoul, Garment Company No. 5 yu cu ngn hng ca mnh (Vietcombank Da Nang) pht hnh L/C tr chm (deferred payment L/C) 90 ngy i ng vi L/C trn cho ngi hng l Shingbang. L/C i ng do Vietcombank Da Nang pht hnh c th quy nh v iu kin thanh ton nh sau: This L/C is reciprocal to L/C No. 123 dated 20/4/2008 issued by Korex Bank, Seoul. Upon receipt of the documents complying with the L/C terms, we shall incur a deferred payment undertaking but the payment hen due shall be effected only after our full receipt of the proceeds under L/C No. 123 dated 20/4/2008. L/C i ng ph bin ch yu mt s nc Chu . Vit Nam loi L/C ny c pht hnh ph bin nhng nm 90 khi cc cng ty dt may Vit Nam gia cng hng may mc cho cc cng ty Hn Quc. Hin nay loi L/C hu nh khng cn c s dng rng ri. Cu 70: Nu khi nim, phn loi v trng hp p dng th tn dng tun hon (Revolving L/C) Khi nim: L L/C khng th hy ngang m sau khi s dng ht gi tr ca n hoc ht thi hn hiu lc th n li (t ng) c gi tr nh c v tip tc c sd mt cch tun hon trong mt thi hn nht nh cho n khi tng GT H c thc hin ht. Phn loi: Tun hon t T ng c gi tr nh c, NH pht hnh ko cn thng bo cho ngi ng Tun hn ch Tun bn t ng hng li hon Sau mi vng tun hon, NH pht hnh thng bo cho ngi hng li th L/C k tip mi c gi tr hiu lc hon Sau mi vng tun hon, sau mt vi ngy, NH pht hnh ko c kin g v L/C k tip th n t ng c gi tr nh c
Trng hp p dng Trong quan h mua bn hng ha m cc bn mua bn quen thuc v tin cy ln nhau, bun bn thng xuyn, nh k, s lng ln, giao nhiu ln trong mt thi gian nht nh; hng ha ng nht v phm cht, chng loi, cch ng gi bao b th nn dng L/C tun hon trnh gy ng vn khng cn thit, c li cho c i bn mua bn. Bi v mi ln giao hng li k hp ng, m mt L/C th mt nhiu th gi k kt hay lm th tc m L/C. Ngi bn th khng ch ng u ra cn ngi mua th cng khng ch ng v ngun hng. Cu 71: Nu khi nim L/C c xc nhn v vai tr ca Ngn hng xc nhn. Khi nim Khi nhim: L L/C ko th hy ngang, c mt NH th 3 xc nhn, cng cam kt vi NH pht hnh s thanh ton/chp nhn thanh ton cho ngi th hng khi xut trnh ph hp theo yu cu cha NH pht hnh. Vai tr ca Ngn hng xc nhn - Trch nhim ca NH xc nhn cng tng t nh trch nhim ca NH pht hnh, C ngha vthanh ton/ chp nhn thanh ton khi ngi th hng xut trnh b chng t hp l. - i vi nhng th xc nhn, mi sa i phi c s ng ca NH xc nhn th sa i mi c gi tr thc hin. Cn nu NH xc nhn k ng vi cc sa i th phi thng bo ngay k chm tr cho NHPH.
Cu 72: So snh th tn dng gip lng v th tn dng i ng. L/C gip lng L L/C khng hu ngang C 2 L/c ring bit trong qu trnh giao dch Thi gian giao hng: khc nhau Trng hp p dng Dng trong mua bn thng qua trung gian khi m ngi trung gian khng mun s dng L/C chuyn nhng, v h khng mun lm l thng tin, b mt khch hng ca mnh. Cc bn tham 3 bn: Nh XK, trung gian, nh NK gia 2 bn: Ngi mua v ngi bn, thng dng trong phng thc mua bn hng i hng hay gia cng Vai tr ca cc bn Chi ph m L/C Thi gian hiu lc Ngi hng li u tin t L/C gc C 2 bn u ng vai tr l s cn c vo m L/C gip lng cho mt ngi hng li khc. Ph m L/C gip lng do ngi hng li u tin chu Da trn th chp L/C gc, v thi gian hiu lc ngn hn L/C gc ngi m L/C v ngi hng li ca L/C i ng vi n. Chi ph ca bn no m do bn t chu Ph thuc vo L/C i ng, ch c hiu lc khi L/C kia i ng vi n c m thi gian hiu lc = nhau Quan h gia cc L/C Tr gi L/C gc v L/C gip lng c lp vi nhau S tin L/C gc thng ln hn L/C gip lng
L/C i ng
Giao dch hng i hng hoc gia cng hng xut khu, khi m mi bn u ng c 2 vai tr ngi mua v ngi bn.
L/C ny ch c hiu lc khi L/C kia c m => rng buc nhau Gi tr tng ng
Ni dung L/C
Ni dung ca L/C gip lng v L/C gc thng tng ng nhau
Trn L/C m trc s quy nh L/C ny ch c hiu lc khi ngi hng li m li mt L/C i ng; v trn L/C i ng c ghi L/C i ng vi L/C m trc trn.
Chng t
Phc tp, phi thay i chng t v phi phi hp thi gian sao cho n khp vi thi gian giao hng, s chng t ca L/C gip lng nhiu hn s chng t L/C gc
Tng t nh cc chng t yu cu cho L/C thng thng
Cu 73: Lnh nh thu quy nh ph nh thu bn no th bn y chu, nhng ngi nhp khu t chi thanh ton. Hi ngn hng thu h phi lm g? - Nu lnh nh thu quy nh c th rng mi chi ph nh thu l do ngi Nhp khu chu nhng ngi ny li khng chu tr th Ngn hng thu c th khng cn thu chi ph nh thu v bn a ra lnh nh thu s chu nhng chi ph ny hoc c th tr vo s tin thu c. - Nu Lnh nh thu quy nh r rng l cc chi ph nh thu khng th b qua, phi thu, v ngi Nhp khu t chi thanh ton th Ngn hng thu s khng giao chng t v khng chu trch nhim i vi bt c hu qu no sinh ra t bt c s chm tr no trong vic giao chng t. - Trong mi trng hp, nu lnh nh thu quy nh mi chi ph do ngi nh thu quy nh => NH thu c php thu li nagy cc chi ph ny t NH gi lnh nh thu.
Cu 74: Ngn hng pht hnh c th pht hnh L/C c ni dung khc vi ni dung ca hp ng hay khng? C th. V NH m L/C khng cn bit n H mua bn m ch cn c vo ni dung n yu cu m L/C nhn t ngi yu cu m th tn dng (nh NK) lp L/C cho ngi hng li (nh XK). Theo quy trnh, ngn hng pht hnh L/C da vo n xin m L/C (Application form) do ngi yu cu m th tn dng (applicant) gi ch ko da vo hp ng. Trch nhim ca Ngn hng cng gii hn trong phm vi t application form ti L/C, ch ko phi t hp ng ti L/C. Ngn hng pht hnh c nhim v t vn nhng khc bit gia hp ng mua bn v application form v hu qu c th xy ra, ngi yu cu c th sa i kp thi v ph hp. Tuy nhin, mt khi ngi yu cu c ch ghi nhng ni dung trn Application form khc bit so vi hp ng, Ngn hng phi cn c theo nhng ni dung trn application form lp L/C ch ko cn c theo hp ng. (Note: Mt s l do khin L/C khc bit so vi hp ng: Ngi yu cu lp application form c ni dung ph hp vi tnh hnh thc t ca th trng (thm ch theo ch quan ca ngi yu cu) trong trng hp k hp ng b h, hay din bin th trng bt li, dn n ngi yu cu mun sa i, b sung mt s iu khon, n phng hy b hp ng. Khi pht hnh L/C c ni dung khc bit vi hp ng, Ngn hng cn khuyn co vi ngi yu cu v hu qu ca n: Ngi th hng c th yu cu tu chnh L/C dn n tn km thi gian v chi ph. Nu ngi NK (ngi yu cu) ko ng tu chnh, ngi XK (th hng) c th:
+ Tun th thc hin L/C + Ko thc hin L/C m kin nh NK theo hp ng ngoi thng i bi thng theo iu khon pht ca hp ng (nu c) Ni tm li L/C vi ni dung ph hp vi hp ng c s v khng tri lut p dng s bo m quyn li cho c nh nhp khu v nh xut khu.)
Cu 75: Vai tr ca ngn hng thng bo? Ngn hng xc nhn? * Vai tr ca NH thng bo: thng bo cho ngi hng li rng mt L/C c m ti ngn hng pht hnh cho ngi hng li v cc iu khon, iu kin ca L/C , ch i din cho NH pht hnh. - Khi nhn c thng bo L/C ca NH pht hnh L/C, NH ny s chuyn ton b ni dung L/C nhn c cho ngi hng li L/C di hnh thc vn bn. - NH thng bo ch chu trch nhim chuyn nguyn vn bc in , ko chu trch nhim dch, din gii. Nu NH thng bo sai nhng ni dung in nhn c th phi chu trch nhim. - Khi nhn c b chng t ca ngi hng li L/C chuyn ti, NH phi chuyn ngay v nguyn vn b chng t ti NH pht hnh L/C, NH thng bo ko chu trch nhim v nhng hu qu pht sinh do s chm tr hoc mt mt ca chng t trong qu trnh ny min chng minh c mnh gi nguyn vn v ng hn b chng t qua bu in. * Vai tr ca NH xc nhn: NH xc nhn l NH th 3 theo yu cu ca NH pht hnh L/C ng ra cng cam kt tr tin cho ngi hng li L/C, chu trch nhim nh NH pht hnh. - Khi nhn c xut trnh ph hp, NH xc nhn phi: + Thanh ton, nu tn dng c gi tr thanh ton. + Thng lng thanh ton, min truy i, nu tn dng c gi tr thng lng thanh ton ti NH xc nhn. - NH xc nhn b rng buc ko th hy b i vi vic thanh ton hoc thng lng thanh ton k t khi NH thc hin xc nhn tn dng. - i vi nhng th xc nhn, mi sa i u phi c s ng ca NH xc nhn mi c gi tr thc hin. Nu NH xc nhn ko ng , mi sa i phi c thng bo ngay ko chm tr cho NH pht hnh. - Nu mt NH c NH pht hnh y quyn hoc yu cu xc nhn mt tn dng nhng NH ny ko sn sng lm vic , th n phi thng bo cho NH pht hnh ngay v c th thng bo tn dng m ko c xc nhn.
- NH xc nhn cam kt hon tr tin cho mt NH ch nh khc m NH ny thanh ton hoc thng lng thanh ton cho mt xut trnh ph hp v chuyn giao cc chng t cho NH xc nhn. Vic hon tr s tin ca mt xut trnh ph hp thuc mt tn dng c gi tr thanh ton bng chp nhn hoc tr tin sau l vo lc o hn, d NH ch nh tr tin trc hoc mua trc khi n hn. Cu 76: Mt NH nhn c L/C thng bo cho khch hng, nhng khng sn sng thng bo L/C ny. Hi ngn hng ny phi lm g? NH ny phi bo ngay vic t chi thng bo L/C cho NH pht hnh L/C khng c chm tr (khon e, iu 9, UCP 600) Cu 77: C th thng bo L/C qua mt ngn hng, cn thng bo sa i L/C qua mt ngn hng khc c khng? Ti sao? Khng c. V theo khon d, iu 9, UCP 600 (nu c dn chiu) th nu mt NH s dng dv ca mt NH thng bo hay NH thng bo th 2 thng bo mt L/C th cng phi s dng dch v ca NH thng bo thng bo cc sa i ca L/C pht hnh. Cu 78: Hy ch ra ngy xut trnh b chng t mun nht c th trong cc trng hp sau: a) Shipment date: 2/8/2011 Expiry date of L/C: 02/09/2011 Ngy xut trnh mun nht: 23/8/2011 (21 ngy sau ngy giao hng khon b, 14 UCP) b) Shipment date: 2/8/2011 Expiry date for presentation: 02/09/2011 Ngy xut trnh mun nht: 02/9/2011 c) Shipment date: 2/8/2011 Expiry date for presentation: 20/8/2011 Expiry date of L/C: 02/09/2011
Ngy xut trnh mun nht: 20/8/2011 Cu 79: Cc ngn hng c chp nhn thanh ton b chng t trong ha n thng mi c pht hnh trc ngy m L/C? Ti sao? (Xem cu 76) (UCP 600 iu 14 khon i) Cu 80: Cc ngn hng c chp nhn thanh ton b chng t trong ha n thng mi c pht hnh sau ngy giao hng? - Nu L/C quy nh k chp nhn cc ha n TM pht hnh sau ngy giao hng th HTM k c chp nhn. - Nu L/C k quy nh th theo UCP 600 iu 14, khon i: Mt chng t c th c ghi trc ngy pht hnh L/C nhng khng c ghi ngy tr hn ngy xut trnh chng t. Cu 81: L/C yu cu chng t vn ti a phng thc v quy nh cm chuyn ti, ngi th hng xut trnh chng t vn ti gm 2 phng thc vn ti: xe ti v tu ha vo c ghi ch l chuyn ti. Ngi th hng xut trnh chng t vn ti th c c coi l ph hp vi L/C hay khng? Vn c coi l ph hp. Theo im ii, khon b, 19 UCP 600 th Mt chng t vn ti c ghi vic chuyn ti s hoc c th xy ra c chp nhn thm ch L/C cm chuyn ti. Cu 82: Xc nh ngy giao hng i vi mt B/L in sn cm t "shipment on board" ghi ngy pht hnh 5/8/2011 trong cc trng hp sau: a/ Trn B/L khng ghi ch g c Ngy 5/8/2011 b/ Ghi ch shipped on board date 8/8/2011 Ngy 8/8/2011 c/ Ghi ch shipped on board date 3/8/2011 Ngy 3/8/2011 (xem im ii, khon a, iu 20 UCP)
(iu 19, khon ii, UCP 600) Cu 83: Xc nh s lng bn gc v bn sao cn xut trnh trong nhng trng hp sau: a/ Invoices in 3 copies 1 gc (ti thiu), 2 sao b/ Invoices in triplicates 1 gc, 2 sao (3 gc 3 copy) c/ Invoices in 3 originals 3 gc d/ Invoice in 1 copy 1 gc + 1 copy e/ One copy of invoice C th giao gc hoc sao (nhng nu ghi r 1 photocopy th ch nhn bn sao) (UCP 600 iu 17, Khon d,e) Cu 84: Nu cch xc nh thi hn hiu lc ca L/C cho ph hp. Nu khng quy nh thi hn xut trnh chng t trong L/C th thi hn xut trnh c xc nh nh th no? Cch xc nh thi hn L/C cho ph hp: theo 2 nguyn tc - Th nht, ngy giao hng phi nm trong thi hn hiu lc ca L/C v khng c trng vi ngy ht hn hiu lc ca L/C. - Th hai, ngy m L/C phi trc ngy giao hng 1 tg hp l. Thi gian hp l (ti thiu) = tng s ngy cn thng bo m L/C + S ngy lu L/C NH thng bo + S ngy chun b hng giao (Ch : Theo UCP, L/C khng cm vic giao hng trc ngy m L/C, cc NH lin quan buc phi chp nhn cc chng t (trong B/L l c s x ngy giao hng) c pht hnh trc ngy m L/C)
Tham kho: Nu hng xut l mt hng phc tp, phi huy ng t xa so vi cng giao hng v phi ti ch bin li trc khi giao, nu thi im giao hng vo ma m t th s ngy chun b hng phi nhiu, ngc li hng xut l hng SP cng nghip th ko cn thit s ngy chun b hng giao qua di.
- Cui cng, ngy ht hn hiu lc ca L/C phi sau ngy giao hng mt khong tg hp l. Thi gian hp l (ti thiu) = S ngy hon chnh b chng t + S ngy kim tra b chng t theo L/C ti NH (7 ngy lm vic) + Thi gian lu chuyn chng t (trng hp L/C ht hn hiu lc ti nc NK). Nu khng quy nh thi hn xut trnh ca L/C th thi hn xut trnh th theo 14 Ucp 600, thi hn xut trnh chng t l trong vng 21 ngy sau ngy giao hng nhng khng qu thi gian hiu lc ca L/C.
S v bng biu
*TT: Thanh ton/ *NH: Ngn hng
Phng thc chuyn tin

1. Khi nim Chuyn tin l phng thc m trong khch hng (ngi yu cu chuyn tin- Applicant) yu cu NH ca mnh chuyn mt s tin nht nh cho mt ngi khc (ngi hng li Beneficiary) mt a im nht nh bng phng tin chuyn tin do khch hng quy nh 2. Trng hp p dng - p dng vi cc khon TT tng i nh nh TT cc chi ph c lin quan ti XNK: CP vn chuyn, bo him, bi thng thit hi - Dng trong TT phi TMi, chuyn vn, chuyn li nhun t v nc - C th dng c lp hoc l b phn cc phng thc TT khc, thng l kt thc ca nh thu, ghi s, bo lnh NH, tn dng chng t ngn nga ri ro cho ngi mua. 4. c im - Chuyn tin l phng thc n gin. - Ngi chuyn tin v ngi nhn tin tin hnh TT trc tip vi nhau. - NH chuyn tin l ngi trung gian TT theo y nhim hng hoa hng v khng c trch nhim rng buc vi hai bn. - Vic TT ph thuc vo thin ch ca ngi mua. Nn n thng c s dng khi hai bn tin cy nhau. 5. Phn loi - Phn loi theo thi im chuyn tin: + Tr tin ngay (Sight payment): ngay sau khi nhn hh v KT chng t. + Tr tin sau (Deffered payment): sau x ngy t ngy nhn hng. + Tr tin trc (Advanced payment): ng trc mt phn hoc ton b GT H trc khi giao hng. - Phn loi theo phng tin chuyn tin: + Chuyn tin bng th (M/T) + Chuyn tin bng in (T/T) + Chuyn tin qua mng SWITFT
Phng thc chuyn tin 6. Quy trnh 1. Ngi hng li thc hin ngha v trong hip nh, H hoc cc tha thun 2. Ngi yu cu chuyn tin ra lnh cho NH ca nc mnh chuyn ngoi t ra bn ngoi 3. NH chuyn tin bo n ti khon ngoi l ca ngi yu cu chuyn tin 4. NH chuyn tin pht lnh TT cho NH tr tin nc ngi hng li 5. NH tr tin bo n ti khon NH chuyn tin 6. NH tr tin bo c ti khon ngi hng li
NH i l
4a. T/T 4. T/T 4b. T/T
NH chuyn tin
3. Bo n 2.Lnh chuyn tin
NH tr tin
5. Bo n 6. Bo c
NK
1. Hng ha, b chng t
XK
(Trong trng hp tr tin ngay)
Phng thc ghi s

1. Khi nim Phng thc TT ghi s l mt phng thc trong quy nh rng Ngi ghi s sau khi hon thnh ngha v ca minh quy nh trong hp ng c s s m mt quyn s n ghi n Ngi c ghi s bng mt n v tin t nht nh v n tng nh k nht nh do 2 bn tha thun (thng,qu, na nm) ngi c ghi s s s dng phng thc chuyn tin TT cho ngi ghi s. 2. Trng - Cc bn k hp ng c s phi c quan h thng xuyn tin cy ln nhau, hp p dng gia ni b cc cng ty vi nhau, gia cng ty m vi cng ty con. - Dng cho phng thc hng i hng,gi bn, i l kinh tiu, nhiu ln thng xuyn trong 1 k nht nh(6 thng, 1 nm) - Dng trong TT phi thng mi nh: Tin cc ph vn chuyn, tin ph bo him, tin hoa hng cho nghip v mi gii, y thc, tin li cho vay, v thu nhp t u t. 4. Phn loi - Ghi s c m bo: l phng thc trong quy nh Ngi c ghi s c c m bo TT cho Ngi ghi s ng nh k TT. m bo TT c th bng Th bo lnh ca NH (L/G) hay Th tn dng d phng (standby L/C) hoc bng tin t cc (performance bond). trong khng q.nh bt c h.thc m bo TT no cho ng ghi s, ng ghi s tin tng vo kh nng TT ca ng c ghi s.
Cn c vo m bo thanh ton
Cn c vo cch TT khi n hn - Ghi s ch ng: L phng thc TT trong quy nh n k hn TT, Ngi ghi s k pht hi phiu hoc lp ha n y thc cho NH thu tin Ngi c ghi s. - Ghi s b ng: L p.thc Ng c ghi s s ch ng chuyn tin cho ng ghi s.
- Ghi s khng c m bo: L phng thc trong q.nh n k hn TT,
Phng thc ghi s 5. Quy trnh 1. Ngi ghi s cung ng DV (nhiu ln) v m s ci ghi n ngi c ghi s 2. Ngi c ghi s yu cu nhn hng chuyn tin TT theo nh k 3. Ghi n ti khon ca ngi c ghi s 4. Pht lnh chuyn tin cho NH trung gian (NH i l, NH nc ngi ghi s) 5. NH trung gian bo n TK NH chuyn tin 6. NH trung gian bo C TK Ngi ghi s
NH i l
4a. T/T 4b. T/T 4. T/T
NH chuyn tin
3. Bo n 2.nh k Lnh chuyn tin
NH tr tin
5. Bo c
1. Hng ha, b chng t
NK
XK
Phng thc nh thu

1. Khi nim Nh thu l phng thc TT, theo , ngi bn sau khi giao hng hay cung ng dch v, y thc cho NH phc v mnh xut trnh b chng t, thng qua NH i l, cho ngi mua. c TT, chp nhn hi phiu, hay chp nhn cc iu khon & iu kin khc. 2. Ngun lut Quy tc thng nht v nh thu s 522, bn sa i nm 1995 ca iu chnh 3. Cc bn lin quan Phng Thng mi Quc t ban hnh (URC 522 1995 ICC). - Ngi y thc thu (ng hng li): l mt xch u tin trong dy chuyn nh thu, l ng s quy nh ni dung giao dch nh thu, pht ra cc ch th cho tt c cc bn thc hin & c th l ng chu chi ph cui cng cho giao dch nh thu (d c thu dc tin hay ko) - NH chuyn: l NH theo yu cu ca ng y thc, chu trch nhim vi ngi y thc; chuyn nguyn vn b chng t v cc ch th ca ngi y thc; chu trch nhim tr mi chi ph pht sinh cho NH thu - NH thu: l NH i l hay chi nhnh ca NH chuyn, c tr s nc ng tr tin. Nhn Lnh nh thu t NH chuyn & thc hin thu tin ng tr tin theo iu kin ghi trong Lnh nh thu. Chu trch nhim v nh thu vi NH chuyn. - NH xut trnh: l NH thu nu NH ny c quan h ti khon vi ng tr tin. Cn ko th l NH khc NH thu. - Ngi tr tin (ng th tri, ng b k pht): l ng m TT hay chp nhn TT Nh thu. *Xem thm vai tr ca cc NH trong bng so snh nh thu trn v nh thu km CT.
Phng thc nh thu 4. c im - Cn c nh thu l chng t ch khng phi hp ng - Nh thu trong thng mi ch xy ra khi ngi bn hon thnh ngha v giao hng. - Cc cng c thanh ton thng gm: hi phiu thng mi, k phiu thng mi, sc quc t, ha n thu tin. *u im: - Dung ha c quyn li & ri ro gia ng` mua & bn (so vi ghi s ) - Gim c chi ph so vi LC - Tc nhanh hn so vi ghi s * Nhc im: - i vi nh NK: .Hng ha c th khng ng vi cht lng/yu cu ca hp ng sau khi thanh ton/chp nhn thanh ton..Khng kim sot c chng t xut trnh. - i vi nh XK: Ngi mua t chi nhn hng..Ngi mua khng thanh ton/chm thanh ton. - Vai tr ca NH ch l ngi trung gian NH khng chu trch nhim khi nh NK ko thanh ton hay c gian ln thng mi, gi mo chng t .Hng ha b mt mt hao ht + chi ph pht sinh khi thu hi li hng hay tm ngi mua khc khi b t chi thanh ton/nhn hng..Ri ro v chnh tr ti nc NK. (Vi nh thu km chng t, NH c thm trch nhim khng ch chng t thng mi). (Xem thm u nhc im ca 2 phng thc nh thu bng di)
Phng thc nh thu 5. Phn loi - C 2 loi Nh thu: + Nh thu phiu trn + Nh thu km chng t - Ring nh thu km chng t, c 3 loi: + D/P: Nh thu tr tin i ly chng t: p dng trong tng hp mua hng, tr tin ngay, ngi mua phi tr tin hi phiu th NH mi trao b chng t gi hng cho h. + D/A: Nh thu chp nhn tr tin i chng t: hnh ng tr tin c thay bng hnh ng chp nhn tr tin. Trng hp ny dng cho vic bn chu hng ngn ngy ca ngi bn cho ngi mua. + D/TC: Nh thu thc hin cc iu kin v iu khon quy nh i ly chng t. 6. Quy trnh Tham kho bng so snh.
SO SNH NH THU TRN V NH THU KM CHNG T

Nh thu trn 1. Khi nim L mt phng thc TT m trong ngi c cc khon tin phi thu ghi trn cc cng c TT, t ngi b k pht m phi y thc cho NH thu h tin ghi trn cng c TT khng km vi iu kin chuyn giao chng t. Nh thu km chng t L mt phng thc TT m trong ngi c cc khon tin phi thu ghi trn cc cng c TT, t ngi b k pht m phi y thc cho NH thu h tin ghi trn cng c TT vi iu kin l s giao chng t nu ngi b k pht TT, hoc chp nhn TT hoc thc hin cc iu kin khc quy nh. 2. Trng hp p dng - TT cc dch v ph m ngi bn cung cp cho ngi mua cy nhau hoc c quan h ni b vi nhau - Gi tr XK nh, thm d th trng, hng ha ng kh tiu th. => t c s dng trong TT quc t. => c s dng nhiu hn trong TT quc t. - C s tn nhim cao gia hai bn (thp hn so vi nh thu trn). bu in, bo him, hoa hng, li tc...
nhng khng th t mnh thu c nhng khng th t mnh thu c
- Hai bn mua v bn hon ton tin - Dng TT cc ph vn ti,
SO SNH NH THU TRN V NH THU KM CHNG T Nh thu trn 3. Vai tr ca cc NH - NH ch c vai tr l ngi trung gian thu h tin cho khch hng, cn thu c hay khng, c hay khng, c ng hn hay khng th NH khng chu trch nhim. Chnh v vy phng thc ny cha nhiu ri ro i vi ngi y thc thu (tc ngi hng li). - Cha s dng ht chc nng ca NH. Vai tr ca NH ch n thun, khng chu trch nhim n c, gim st kim tra. 4. Quy trnh thanh ton - B1: Bn bn chuyn HH + b chng t (BCT) cho bn mua. - B2: Bn bn k pht HP i tin nh thu n NH chuyn (Remitting bank) nh thu h tin. - B3: NH chuyn gi HP + Lnh nh thu qua cho NH thu (Colleting Bank) nh thu h tin. - B4: NH thu (Colleting Bank) gi HP cho bn mua yu cu TT. - B1: Bn bn chuyn HH cho bn mua. - B2: Bn bn k pht HP i tin yu cu nh thu n NH chuyn (Remitting bank) nh thu h tin. - B3: NH chuyn gi HP + BCT + Lnh nh thu qua cho NH thu (Colleting Bank) nh thu h tin. - B4: NH thu (Colleting Bank) gi li BCT gc, gi HP + BCT bn sao cho bn mua yu cu TT. Nh thu km chng t Trong nh thu km chng t, ngi y thc cho NH ngoi vic thu h tin cn nh NH khng ch chng t gi hng i vi ngi mua, nh quyn li ca ngi bn c m bo hn.
ngi mua, gi HP + n yu cu ngi mua, gi HP + BCT+ n
- B5: Bn mua kim tra, i chiu HP vi BCT, H, nu hp l th ra lnh cho NH thu TT hoc k
- B5: Bn mua kim tra, i chiu HP + BCT bn sao vi H, nu hp l th ra lnh cho NH thu TT
chp nhn ln HP. Nu khng hp hoc k chp nhn ln HP. Nu l, t chi TT. - B6: NH thu tin hnh bo n cho bn mua. - B7: NH thu thc hin chuyn tin hoc thng bo, hoc gi HP chp nhn, hoc thng bo t chi TT v NH chuyn. - B8: NH chuyn tin hnh TT v chuyn giy bo c, hoc HP chp nhn, hoc thng bo v s t chi TT cho bn bn.
(7) Tin nh thu or hi phiu k hn chp nhn (3) Chuyn lp & gi Lnh NT (4) Xut trnh chng t v (2) Nh thu yu cu thc (lnh, hi hin D/P, phiu, ..) + D/A, D/TC chng t
khng hp l, t chi TT. - B6: NH thu chuyn giao BCT gc cho bn mua nhn hng (khi NH nhn c s ng TT) - B7 & 8: tng t.
NH chuyn
NH thu
(8) Tin nh thu or hi phiu k hn chp nhn
(5) D/P, D/A hoc D/TC
(6) Tr tin or chp nhn tr tin
Ngi hng li (Bn bn XK)
(1) Hng ha
Ngi tr tin (Bn mua NK)
(Trng hp nh thu km chng t)
SO SNH NH THU TRN V NH THU KM CHNG T 5. c im (u nhc im) Nh thu km chng t: i vi ngi bn (XK): - u: Ngi bn khng ch ngi mua bng b chng t, chc chn c rng BCT ch c trao cho ngi mua ngay sau khi ngi ny TT hay chp nhn TT => khc phc c tnh trng ngi NK chim dng vn ngi XK, TT chm hoc thiu, hay vin nhiu l do t chi TT, trong khi nhn hng v tiu th. - Nhc: + Ngi bn thng qua NH gi b h s hng ha ch m bo c quyn s hu hh ca mnh, nhng khng khng ch c vic tr tin ca ngi mua. + Nu NH thu h sai st trong vic thc hin lnh nh thu th hu qu pht sinh do ngi bn chu. + Chu ri ro khi c gian ln trong thng mi (nh XK lp b chng t gi), cc NH ko chu trch nhim khi chng t l gi mo hay c sai st hay hng ha khng khp vi chng t. + Tc TT chm: Vic tr tin t lc giao hng n lc nhn c tin c th ko di vi thng hoc na nm. i vi ngi mua (NK): - u: + Trong hnh thc D/A, ngi mua c s dng hay bn hng ha m cha phi TT cho n thi hn ca HP. + Ngi mua c kim tra BCT trc khi TT hay chp nhn TT. + Ngi mua c th ko di vic tr tin bng cch cha nhn chng t hng ha, khng TT khi th trng bin ng bt li cho h. - Nhc: Ngi mua b khng ch hng ha bng b chng t.
Nh thu trn: - i vi ngi bn (XK): Khng m bo quyn li cho bn bn gia s tr tin v s nhn hng tch ri, ngi NK c th nhn hng m khng tr tin hoc tr hon tr tin do: + Thin ch ca nh NK + Ph thuc vo khu lu chuyn chng t, to k cho ngi mua chim dng vn. - i vi ngi mua (NK): + Ri ro pht sinh khi lnh nh thu n trc hng ha, v nh Nk phi thc hin ngha v TT trong khi hng ha khng c gi i, hoc khi nhn hng ha c th khng m bo cht lng, s lng nh ghi trong H.

Dap An Cau Hoi Van Dap 84 Cau Final

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[DAP AN CAU HOI THI VAN DAP MON TTQT] May 2, 2012

P N CU HI THI VN P Mn: THANH TON QUC T

Bng Phng Group | K48A Foreign Trade Univesity [FTU] 1

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Bng Phng Group | K48A Foreign Trade Univesity [FTU] 5

Loi t gi T gi chuyn tin bng in ( t gi in hi)

ngi th hng bng phng tin - Hn ch c ri ro trong thanh

T gi hi phiu NH tr tin ngay

L t gi m NH bn draft ngoi t tr tin ngay cho KH l ngi th hng

L t gi m NH bn draft ngoi t tr tin chm cho KH l ngi th hng

Bng Phng Group | K48A Foreign Trade Univesity [FTU] 7

8 Bng Phng Group | K48A Foreign Trade Univesity [FTU]

L hng mc quan trng, phn nh thc cht ca CCTTQT.

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Bng Phng Group | K48A Foreign Trade Univesity [FTU] 11

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2. Giao dch Swap

3. Giao dch tng lai

4. Giao dch quyn chn

Cc ng tin giao dch Tr gi hp ng

Do s giao dch a ra Do S giao dch quy nh ty theo loi ngoi t

16 Bng Phng Group | K48A Foreign Trade Univesity [FTU]

a im giao dch Ngy gi tr

Nh c thanh ton hng ngy nn rt t ri ro.

Thanh ton sau cng T gi S bin ng ca t gi hng ngy Hoa hng

Chnh lch gia gi bn v gi mua

Bng Phng Group | K48A Foreign Trade Univesity [FTU] 17

Phn 2: Phng tin thanh ton

ti cc t chc nu trn V thi hn

2. Sc ngn hng (Banks check) / Sc thng mi

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Bng Phng Group | K48A Foreign Trade Univesity [FTU] 21

3. Cn c vo tnh chuyn nhng

Bng Phng Group | K48A Foreign Trade Univesity [FTU] 23

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Bng Phng Group | K48A Foreign Trade Univesity [FTU] 27

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Tnh lu thng Khng cn bo lnh, tuy nhin cn

Nghip v chp nhn TT Phm vi s dng Mi lin h

nhau: Ngi pht hnh HP (ngi k ngi k pht v ngi th

Bng Phng Group | K48A Foreign Trade Univesity [FTU] 31

32 Bng Phng Group | K48A Foreign Trade Univesity [FTU]

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Bng Phng Group | K48A Foreign Trade Univesity [FTU] 37

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Bng Phng Group | K48A Foreign Trade Univesity [FTU] 39

(ULC1931) -Lut v Sc Quc t ca UB Lut TM of ICC1882

hn -Tr tin ngay -Tr tin sau

40 Bng Phng Group | K48A Foreign Trade Univesity [FTU]

Phn 3: Cc iu kin TT trong H mua bn NT

Bng Phng Group | K48A Foreign Trade Univesity [FTU] 41

42 Bng Phng Group | K48A Foreign Trade Univesity [FTU]

4. iu kin m bo theo r tin t

5. iu kin m bo theo tin t quc t 6. iu kin m bo cn c vo s bin ng ca gi c

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5. Tr tin sau khi nhn hng

xong (COR - Cash on receipt) - a im nhn hng: Nc ngi XK, Nc ngi

Bng Phng Group | K48A Foreign Trade Univesity [FTU] 45

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Bng Phng Group | K48A Foreign Trade Univesity [FTU] 51

Quy trnh thanh ton tn dng chng t

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