PHN: T GI HI OI

Cu 1: Cc loi tin t c s dng trong thanh ton quc t? c im mi loi?

*ging cu 1 ca phn cc iu kin thanh ton trong hp ng mua bn ngoi thng.
Cu 2: Tin t do chuyn i l g? Cho v d.
- Khi nim: l nhng tin t m lut tin t ca nc hoc khi kinh t c tin t , cho
ai c thu nhp tin ny c quyn yu cu Ngn hng chuyn i t do m khng cn giy
php. (khi nim trong sch)
L cc loi tin t c t do chuyn i tin t gia cc nc m khng ph thuc bt
c yu t no

- C hai loi: ton b v mt phn.

+ Ton b: chuyn i ra bt c loi tin quc gia no khng cn tha mn iu kin.
Hu ht l cc ng tin mnh ca cc nn kinh t pht trin v n nh.
Trong mua bn quc t, thng quy nh ng tin t do chuyn i trnh xung gi v
linh hot i tin nc no nu mun.

V d: USD ca M, EURO ca chu u, GBP ca Anh, JPY ca Nht Bn, AUD
ca Australia, CHF ca Thy S, CAD ca Canada.

+ Mt phn: vic chuyn i ph thuc vo 1 trong 3 yu t:
o Ch th chuyn i: c hai loi ch th l ngi c tr v ngi phi c tr.
Ngi c tr phi c giy php th mi i c tin t, cn ngi phi c tr
c quyn chuyn i t do.
o Mc chuyn i: t mc no lut quy nh tr ln, mun chuyn phi
c giy php, di hng mc th t do.
o Ngun thu nhp tin t: cc ngun thu nhp bng tin ca ngi phi c tr t
kinh doanh thng mi v dch v quc t, u t nc ngoi...ti nc c
tin t c chuyn i t do, cn cc ngun thu nhp phi thng mi,
phi u t mun chuyn i phi c giy php.
V d: PHP- Peso Philippines, TWD- la i Loan, THB- Bt Thi Lan, KRW-
Won Hn Quc, IDR- Rupiad Indonesia, EGP- Pound Ai Cp...

Cu 3: T gi hi oi l g? C s hnh thnh t gi hi oi?
- Khi nim:
+ C bn: l quan h so snh gia hai tin t ca hai nc vi nhau.
+ Khi nim c tnh th trng: gi c ca mt n v tin hng c th hin bng mt
s n v tin t nc kia.
- C s hnh thnh:
+ Ch bn v tin vng:
o Tn ti 1875- 1914
o 3 iu kin ca ch bn v vng:
(1) vng m bo nhu cu c t do,
(2) kh nng chuyn i 2 chiu gia tin v vng
(3) Vng c t do xut nhp khu.
o Tnh chung ca tin t trong giai on ny l tin c bng vng c a
vo lu thng v giy bc ngn hng c t do i ra vng qua hm lng
vng ca n.
So snh hm lng vng ca hai tin t vi nhau gi l ngang gi vng hay ni cch
khc ngang gi vng l c s hnh thnh t gi hi oi trong ch bn v vng.
+ Ch hi oi vng:
o L giai on CNTB pht trin thnh CNQ, cc quc gia tch tr vng, tch
ly tim lc ng thi nng sut lao ng tng cao, khi lng hng ha sn
xut ra ngy cng nhiu.
o Pht hnh giy bc Ngn hng (bank notes) v cam kt i cc giy bc ra
vng theo mt t l nht nh.
o Thc t ch c USD v GBP vn duy tr i tin giy ra vng, nhng cc nc
vn cng b hm lng vng cho ng tin nc mnh
o TGH c xc nh da trn vic so snh hm lng vng m giy bc
Ngn hng i din.
+ Ch Bretton Woods:
o cn gi l ch hi oi vng da vo USD, ng USD gi vai tr trung
tm
o 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 din vi hm lng vng
ca USD.
o ch c ng USD c i trc tip sang vng, cc ng tin khc mun i
sang vng phi i gin tip sang USD v t i sang vng theo t l
35$/1ounce vng. y l t l c nh gia ng la v vng.

Nhn xt:
Qua 3 thi k trn ta thy, hm lng vng l c s so snh hai ng tin vi
nhau v gi l ngang gi vng (gold parity).
T gi hi oi c th tch ri ngang gi vng nhng trong mt bin nht nh.
T gi hi oi c th = ngang gi vng chi ph chuyn vng.


+ Ch tin t hu Bretton Woods:
o Tin t ca tt c cc quc gia u khng i ra vng thng qua hm lng
vng (k c USD) -> hm lng vng ca tin t khng cn l tnh chung ca
tin t trong giai on ny -> Ngang gi vng khng cn l c s hnh thnh
t gi hi oi vng.
o C s no xc nh t gi khng da trn vng m da trn ngang gi sc
mua PPP (Purchasing Power Parity) theo quy lut mt gi (Rules of one
price).
o Ngang gi sc mua l t l trao i gia 2 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 1 n v ni t ra ngoi t v ngc li.
Cu 4: Cc loi ngoi hi quy nh trong Php lnh ngoi hi 2005?
- ng tin ca quc gia khc hoc ng tin chung chu u v ng tin chung khc
c s dng trong thanh ton quc t v khu vc (sau y gi l ngoi t)
- Phng tin thanh ton bng ngoi t, gm sc, th thanh ton, hi phiu i n, hi
phiu nhn n v cc phng tin thanh ton khc.
- Cc loi giy t c gi bng ngoi t, gm tri phiu Chnh ph, tri phiu cng ty,
k phiu, c phiu v cc loi giy t c gi khc.
- Vng thuc d tr ngoi hi nh nc, trn ti khon nc ngoi ca ngi c tr;
vng di dng khi, thi, ht, ming trong trng hp mang vo v mang ra khi
lnh th Vit Nam.
- ng tin ca nc Cng ho x hi ch ngha Vit Nam trong trng hp chuyn
vo v chuyn ra khi lnh th Vit Nam hoc c s dng trong thanh ton quc t
Cu 5: Cc loi t gi phn loi theo cc phng tin thanh ton quc t?
C 5 loi t gi phn loi theo cc phng tin thanh ton quc t:
- T gi chuyn tin bng in: l t gi m NH bn ngoi t cho KH km theo trch nhim
l NH s chuyn ngoi t cho ngi th hng bng phng php chuyn tin in t. C
c im l: t gi c bn ca mt quc gia, tc thanh ton nhanh, chi ph cao.
- T gi chuyn tin bng th l t gi m NH bn ngoi t cho KH khng km theo trch
nhim chuyn tin bng phng tin in t m NH s chuyn P/O (lnh chuyn tin) ra
bn ngoi bng con ng th tn thng thng. C c im l khng thng dng, tc
chm, chi ph r.
- T gi sc l t gi m NH bn sc ngoi t cho KH km theo trch nhim chuyn sc n
ngi th hng quy nh trn sc. T gi sc = t gi in hi Li pht sinh trn t gi
in hi k t khi mua sc n khi sc c tr tin.
- T gi hi phiu Ngn hng tr tin ngay l t gi m NH bn hi phiu ngoi t tr tin
ngay cho KH l ngi th hng hi phiu, KH s k hu chuyn nhng hi phiu cho
ngi khc m KH l ngi c ngha v tr tin ngoi t cho anh ta. Ngi c chuyn
nhng khi nhn c hi phiu s xut trnh n ngn hng ch nh trn hi phiu nhn
tin ngay sau khi xut trnh. T gi hi phiu Ngn hng tr tin ngay = T gi in hi
Li sut huy ng ngoi t.
- T gi hi phiu Ngn hng tr chm l t gi m NH bn hi phiu ngoi t tr tin
chm cho KH l ngi th hng. KH s k hu chuyn nhng hi phiu cho ngi khc
m KH l ngi c ngha v tr tin ngoi t cho anh ta. Khi hi phiu n thi hn thanh
ton ngi c chuyn nhng s xut trnh hi phiu n ngn hng ch nh nhn
tin. T gi hi phiu Ngn hng tr chm = T gi in hi Li pht sinh t khi NH bn
hi phiu n khi hi phiu c tr tin. Thi hn ny thng bng thi hn tr tin ghi
trn hi phiu + Thi gian chuyn t hi phiu t NH bn hi phiu n NH tr tin ghi
trn hi phiu.
Cu 6: Cc nhn t tc ng n t gi hi oi? C 4 nhn t:
a) Chnh lch lm pht gia 2 quc gia:
Gi mc chnh lch lm pht gia 2 nc l I=IV- IA
Vi IV: tc lm pht ca tin nh gi (tng trng ng Vitnam)
IA: tc lm pht ca tin yt gi (tng trng ng USD)
Nu I=0, khng c lm pht hoc lm pht 2 nc bin ng cng bin , cng
mc lm pht th TGH gia 2 ng tin s n nh.
Nu I <0 IV < IA th ng tin yt gi (v d trong TH ny l USD) s gim gi
so vi tin nh gi (ng Vit nam).
Nu I >0 IV> IA th ng tin yt gi (v d trong TH ny l USD) s tng gi
so vi tin nh gi (ng Vit nam)
Kt lun: Nc no c mc lm pht ln hn th ng tin ca nc b mt gi
so vi ng tin nc cn li.
(Reference (Ref): Chnh lch lm pht da vo thuyt ngang gi sc mua ca ng tin
PPP. Theo thuyt ny, mc gi ca mt nc tng ln tng i so vi mc tng gi ca
nc khc trong di hn s lm cho ng tin ca nc gim gi v ngc li. Nh vy,
yu t chnh lch lm pht ch c nh hng n bin ng ca t gi trong di hn. Vic
nghin cu yu t ny lm c s d on bin ng ca t gi trong ngn hn s em li
kt qu khng ng tin cy.)
b) Chnh lch li sut gia 2 quc gia (li sut y l li sut tin gi ngn hn):
Theo thuyt ngang gi li sut: li sut ca hai nc phi tng thch vi nhau cho vn
ca nc ngy khng chy sang nc kia v ngc li.
Nu c chnh lch li sut, vn ca nc c mc li sut thp s chy sang nc c mc li
sut sut cao
Cng thc ngang gi li sut (IRP- Interest rate parity):
(1+ Iu) = (Rf/Rs)x (1+ Ie).
Vi Iu: li sut ca ng nh gi(%/ nm)
Ie: li sut ca ng yt gi(%/ nm)
Rs: t gi giao ngay
Rf: t gi k hn

Vi cc yu t khc l khng i, khi li sut I tng -> vn s chy vo trong nc
=> cung ngoi t tng ln, cu ngoi t gim xung s lm t gi gim xung.
Ngc li, khi li sut I gim, dng vn s chy ra ngoi, cung ngoi t gim, cu
ngoi t tng ln, t gi s tng ln.
Nhn xt: S chu chuyn ca dng vn ch c tc ng ln t gi trong ngn hn, v
ch phn nh s chuyn quyn s dng ti sn, ch khng phi chuyn quyn s hu vn.
c) Cung v cu v ngoi hi:
Khi cung > cu ngoi hi -> ng ni t tng gi, t gi hi hi oi gim.
Khi cung < cu ngoi hi -> ng ni t gim gi, t gi hi oi tng ln.
Cc yu t nh hng n cung cu ngoi hi: CCTTQT (l bng cn i phn nh nhng
khon thu chi bng tin ca mt quc gia vi phn cn li ca th gii), Tng sn phm
quc dn v GDP/u ngi tng, Nhu cu ngoi hi bt thng. Ngoi ra, cn c nhng
yu t khc nh thu quan, hn ngch, tm l ca ngi dn thch nm gi ng tin no.
(Ref: Cung cu v ngoi t trn th trng l nhn t nh hng trc tip n s bin ng
ca t gi hi oi. Cung cu ngoi t li chu s nh hng ca nhiu yu t khc nhau
trong c cn cn thanh ton quc t:
Nu thu> chi CCTT d tha cung>cu ngoi hi TGHD gim
Nu thu<chi CCTT thiu ht cung <cu ngoi hi TGHD tng).

d) Cc yu t phi kinh t khc
Cu 7: Phng php tnh t gi cho v tc dng ca n? Trnh by cng thc tnh t
gi cho v cho v d
- Tc dng t gi cho: trong giao dch ngoi hi, khch hng c nhu cu giao dch
cc ng tin cha c nin yt t gi trn th trng. V d: xc nh t gi gia cc ng
tin nh gi vi nhau, xc nh t gi gia cc ng tin yt gi vi nhau hoc xc nh
gia ng tin yt gi ca cp t gi ny vi ng tin nh gi ca cp t gi kia. V th,
phng php tnh t gi cho l thc s cn thit.
- Phng php tnh t gi cho:
+ Xc nh TGH ca 2 tin t v tr nh gi ca 2 cp t gi khc nhau:
Mun tm TGH ca 2 tin t v tr ng tin nh gi, ta ly t gi ca tin t
nh gi chia cho t gi ca tin t yt gi. Mun tm t gi bn (ask) ta ly t gi
mua ca ngn hng chia cho t gi bn ca ngn hng. Mun tm t gi mua (bid) ta
ly t gi bn ca ngn hng chia cho t gi mua ca ngn hng.
Cng thc: Bid
(c)
A/B= Ask C/B : Bid C/A
Ask
(c)
= Bid C/B : Ask C/A
Vd: USD/CHF = 1,2312/17 (1)
USD/CAD = 1,1125/30 (2)
CAD/CHF= (1): (2)
Bid
(c)
CAD/CHF= 1,2317/1.1125= 1,1071
Ask
(c)
CAD/CHF= 1,2312/1,1130= 1,1061
+ Xc nh TGH ca 2 tin t v tr yt gi ca 2 cp t gi khc nhau:
Mun tm TGH ca 2 tin t v tr ng tin yt gi, ta ly t gi ca tin t yt gi
chia cho t gi ca tin t nh gi. Mun tm t gi bn (ask) ta ly t gi mua ca ngn
hng chia cho t gi bn ca ngn hng. Mun tm t gi mua (bid) ta ly t gi bn ca
ngn hng chia cho t gi mua ca ngn hng.
Cng thc: Bid
(c)
A/B= Ask A/C : Bid B/C
Ask
(c)
A/B= Bid A/C : Ask B/C
Vd: USD/VND = 17,400/17,500 (1)
JPY/VND = 188/190 (2)
USD/JPY = (1): (2)
Bid
(c)
USD/JPY = 17,500/188 =93,09
Ask
(c)
USD/JPY = 17,400/190= 91,58
+ Xc nh TGH ca tin v tr yt gi v nh gi ca 2 cp t gi khc nhau:
Mun tm TGH ca tin v tr yt gi v nh gi ca 2 cp t gi khc nhau, ta nhn
hai t gi vi nhau. Mun tm t gi bn, ta ly 2 t gi mua ca ngn hng nhn vi
nhau. Mun tm t gi mua, ta ly 2 t gi bn ca ngn hng nhn vi nhau.
Cng thc: Bid
(c)
A/B= Ask A/C * Ask C/B
Ask
(c)
A/B= Bid A/C * Bid C/B
Vd: GBP/ USD = 1,8650/60 (1)
USD/JPY = 90,76/80 (2)
GBP/JPY= (1) *(2)
Bid
(c)
GBP/JPY = 1,8660*90,80= 169,43
Ask
(c)
GBP/JPY = 1,8650*90,76= 169,26
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
chi bng mt ng tin no gia ngi c tr v ngi phi c tr trong mt thi hn nht
nh.
- Kt cu:
+ Hng mc thng xuyn/cn cn ti khon vng lai: Phn nh cc khon thu/chi lm
tng/gim ti sn ti chnh v quyn s hu ca mt nc vi mt nc khc.y l
hng mc quan trng, phn nh thc cht ca cn cn thanh ton quc t. Bao gm:
cn cn thng mi, cn cn dch v, cn cn thu nhp, chuyn giao mt chiu.
+ Hng mc vn/cn cn ti khon vn: Phn nh cc khon thu/thu lm tng/gim ti
sn ti chnh v quyn s dng ca nc ny vi nc khc. Bao gm: CC vn di
hn/CC vn ngn hn. Rt quan trng i vi nhng nc c CC vng lai thm ht.
+ Hng mc chnh lch: Sai st do thng k/ghi chp. Mt s m th hin mt lng
vn ra/ Mt s dng phn nh mt lung vn chy vo.
+ Hng mc d tr chnh thc: 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 vi 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.
Cu 9: Giao dch k hn? c im vn dng?
- Giao dch k hn l giao dch trong mt ngi mua v mt ngi bn chp thun thc
hin mt giao dch hng ha vi mt khi lng xc nh ti mt thi im xc nh trong
tng lai vi mt mc gi c n nh vo ngy hm nay.
- c im:
+ L tha thun gia ngi mua v ngi bn, ch c ngi mua v ngi bn tham gia
vo k kt hp ng.
+ Thi im thc hin giao dch: ti mt ngy xc nh trong tng lai do ngi mua
v ngi bn tha thun. Khi ngy thanh ton ti, ngi mua tr tin mua hng
ha vi mc gi tha thun ban u, cn ngi bn chuyn giao hng vi s lng
n nh ban u => hp ng c thc hin/thanh ton vo ngy o hng.
+ Gi c do hai bn t tha thun vi nhau da trn nhng c tnh c nhn. Gi hng
trn th trng giao ngay vo thi im giao nhn hng c th thay i, tng ln hoc
gim xung so vi mc gi k kt trong hp ng. => mt trong hai bn mua
hoc bn s chu thit hi => ri ro thanh ton s tng ln khi mt trong hai bn
khng thc hin hp ng.
Cu 10: Giao dch swap? c im vn dng?
- Giao dch hi oi hon i (swap) l giao dch bao gm ng thi c hai giao dch: giao
dch mua v giao dch bn dng mt s lng ng tin ny vi mt ng tin khc (ch c
hai ng tin c s dng trong giao dch), trong k hn thanh ton ca hai giao dch
khc nhau v t gi ca hai giao dch c xc nh ti thi im k kt hp ng.
- Swap = Mua k hn + Bn giao ngay
Mua giao ngay + Bn k hn
- c im vn dng:
+ p ng nhu cu mua bn ngoi t, m vic chuyn giao xy ra 2 thi im: ngy
hiu lc v ngy o hn.
+ Phng trnh ri ro t gi bin ng, bo tn vn
+ Tm thi chuyn t ng tin ny sang ng tin khc m k lm gia tng trng thi
hi oi thc
+ Kim li thng qua chnh lch t gi
Cu 11: Giao dch hi oi tng lai? c im vn dng?
- Giao dch hi oi tng lai: l giao dch trong mt ngi mua v mt ngi bn chp
thun thc hin mt giao dch hng ha vi mt khi lng xc nh ti mt thi im xc
nh trong tng lai vi mt mc gi c n nh vo ngy hm nay.
- c im vn dng:
+ Cc hp ng tng lai c nim yt v giao dch trn cc SGD. SGD cho php cc
nh giao dch v danh c mua i bn li cc hp ng tng lai m khng phi
xc nh r pha i tc trong mt hp ng c th.
+ Chi tit ca hp ng c SGD chun ha v s lng hng ha trong hp ng,
cch thc yt gi, cht lng hng ha, a im giao hng (i vi hp ng tng
lai hng ha) => hp ng tng lai l sn phm ca SGD.
+ Hp ng tng lai khng ch r ngy c th m hai bn phi thc hin hp ng m
ch quy nh khong thi gian (thng thng l thng) thc hin hp ng v bn
bn c quyn quyt nh thi im c th trong thi gian thc hin hp ng ni
trn.
Cu 12: Giao dch quyn chn? c im vn dng?
- Giao dch quyn chn (option) l giao dch ngoi t trong bn mua c quyn nhng
khng c ngha v phi thc hin giao dch cam kt vi bn bn, trong khi bn bn c
ngha v phi thc hin giao dch cam kt khi bn mua c yu cu theo t gi tha
thun trc.
+ Quyn chn mua: l hp ng cho php ngi nm gi n c quyn mua mt khi
lng nht nh hng ha ti mt mc gi xc nh v torng mt thi hn nht nh.
+ Quyn chn bn: l hp ng cho php ngi nm gi n c quyn bn mt khi
lng nht nh hng ha ti mt mc gi xc nh trong mt khong thi gian nht
nh.
- c im vn dng:
+ Cc hng ha c th l c phiu, ch s c phiu, tri phiu, ch s tri phiu, thng
phm, ng tin hay hp ng tng lai.
+ Ngi mua quyn c quyn thc hin hoc khng thc hin quyn, cn ngi bn
phi c ngha v thc hin khi ngi mua yu cu. i li ngi mua phi tr cho
ngi bn mt khong tin c xem l gi ca quyn chn.
+ C 2 loi quyn chn: quyn chn M v quyn chn Chu u. Quyn chn M cho
php ngi nm gi quyn c th thc hin quyn vo bt k thi im no cho n tn
ngy ht hn v bao gm c ngy ht hn. Quyn chn chu u ch cho php ngi nm
quyn thc hin quyn vo ngy ht hn.
Cu 13: Cc bin php iu chnh cn cn thanh ton quc t?
- Bin php vay n (vay d tr) lm tng ti khon d tr chnh thc cn bng
CCTTQT.
- 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...)
- Xut ngoi hi (vng tr n)
- Tuyn b v n.
Cu 14: So snh giao dch k hn v giao dch tng lai?
Giao dch k hn Giao dch tng lai
K kt gia 2 bn c giao dch trn SGD => tnh thanh khon cao
Ni dung ty 2 bn Ni dung c chun ha
Ngy thanh ton xc nh Khng quy nh ngy thanh ton
Thanh ton khi n hng iu chnh s d k qu hng ngy => c th thot
khi v th trc thi hn
Ri ro cao Hn ch ri ro nh nghip v k qu


PHN PHNG TIN THANH TON
Cu 1: So snh Sc thng mi v Sc du lch?
- Ging nhau: u l mnh lnh rt tin v k v c thanh ton ngay khi xut trnh.
- Khc nhau:
Sc thng mi Sc du lch
Loi Sc Sc do c nhn ( Doanh
nghip) pht hnh da trn
ti khon sn c trong Ngn
hng, Ngi hng li l
Ng khc
Sc do chnh Ngn hng
pht hnh, Ngi hng li
l khch du lch c tin
Ngn hng ny
S tin trn Sc L 1 s xc nh s c
Ngi k pht Sc ghi vo
Sc c mnh gi c in
sn trn mt Sc
Thi hn xut trnh 30 ngy k t ngy k
pht
Khng c thi hn
Cch thanh ton Thng l hnh thc
chuyn khon
S c tr bng tin mt
khi xut trnh
Khu vc c thanh ton Rng hn Hp hn, sc ch c gi
tr thanh ton trong cc khu
vc ngn hng c ghi sn
trn Sc, ngoi khu vc ny
th ko c thanh ton.
Hnh thc Bt buc c 2 phn:
Cung Sc v thn Sc
Ko p dng quy nh ny
Ngi hng li Ngi th hng ghi trn
Sc, hoc ngi cm sc
Ngi mua sc (khch du
lch)
Chuyn nhng C th chuyn nhng bng
cch trao tay (Sc v danh),
hoc k hu (Sc theo lnh)
Khng th chuyn nhng
Tr tin Sau khi sc c xut trnh
cho NH + c s ng
ca ngi k pht
K i chng ti ngn hng
ch nh

Cu 2: Trnh by cc loi Sc trong thanh ton quc t?
Cn c vo tnh cht chuyn nhng, Sc c chi lm 3 loi:
- Sc ghi tn: loi sc ghi r h tn ngi hng li, khng th chuyn nhng
bng cch k hu, ch c ngi hng li c tn trn Sc mi c lnh tin t ngn
hng.
- Sc v danh: khng ghi tn ngi hng li, ch ghi cu Tr cho ngi cm
sc, do khng cn th tc k hu vn c th chuyn nhng bng hnh thc trao
tay. Mt Sc coi nh mt tin, loi ny dng nhn tin mt.
- Sc theo lnh: tr theo lnh ngi hng li c tn ghi trn Sc. Trn Sc ghi
yu cu tr theo lnh ca ng X, c th chuyn nhng bng cch k hu (nh cch
k hu ca hi phiu).
Cn c vo cch thanh ton, Sc c chia thnh 2 loi:
- Sc chuyn khon: l loi sc m ngi k pht sc ra lnh cho ngn hng trch
tin t ti khon ca mnh chuyn tr sang mt ti khon khc ca mt ngi khc
cng hoc khc ngn hng. Sc chuyn khon khng th chuyn nhng c v
khng th lnh tin mt c.
- Sc tin mt: l loi sc m ngn hng thanh ton s tr tin mt v ngi pht
hnh sc phi chu ri ro khi b mt sc hoc b nh cp. Ngi cm sc khng cn
s y quyn cng lnh c tin.
Cn c vo ngi pht hnh, Sc c chia thnh 2 loi:
Sc c nhn Sc Ngn hng
Ngi pht hnh Ch ti khon
(DNgip,C nhn)
m ti Ngn hng pht
hnh.
Ngn hng (theo yu cu ca con
n, ng nhp khu cn chuyn vn
ra nc ngoi)
Ngi chp nhn
lnh rt tin
Ngn hng nm gi ti
khon
Ngn hng i l ca Ngn hng
trn nc ngoi.
c tr tin khi Sau khi xut trnh cho
Ngn hng, C s ng
ca Ngi k pht
Xut trnh cho Ng hng i l, ko
cn kin ca Ng hng pht hnh
sc
Ngoi ra cn cc loi Sc c bit nh:
- Sc du lch: loi sc do ngn hng pht hnh v c tr tin ti bt c mt chi
nhnh hay i l ca ngn hng . Ngn hng pht sc ng thi cng l ngn hng
tr tin. Ngi hng li l khch du lch c tin ti ngn hng pht sc. Trn sc du
lch phi c ch k ca ngi hng li. Khi lnh tin ti ngn hng c ch nh,
ngi hng li phi k ti ch ngn hng kim tra, nu ng, ngn hng mi tr
tin. Sc du lch ko c thi hn. Trn sc du lch c ghi r khu vc cc ngn hng tr
tin, ngoi khu vc , sc khng c gi tr lnh tin. C 2 c im phn bit sc du
lch vi sc thng thng, l sc c mnh gi c in trn mt sc v sc du lch
phi c tr bng tin mt khi pht hnh.
- Sc gch cho l loi sc trn mt trc ca n c hai gch cho song song vi
nhau. Sc gch cho khng th dng rt tin mt, thng c dng chuyn
khon qua ngn hng. Sc loi ny do ngi hng li sc gch cho bng hai cch:
(1) Sc gch cho thng: tc l gch cho khng tn tc l gia hai gch song
song khng ghi tn ngn hng lnh h tin (khng ghi g, hoc ghi v cng ty,
hoc ko c gi tr chuyn nhng, hoc ch tr vo ti khon ca ngi hng
li )
(2) Sc gch cho c bit, gch cho c ghi tn tc l gia hai gch song song
c ghi tn mt ngn hng no . Trong cch ghi ny ch c ngn hng mi c
quyn lnh h tin m thi. Gch cho khng tn c th tr thnh gch cho c tn.
Ngc li, gch cho c tn khng th chuyn thnh gch cho khng tn. Mc
ch ca sc gch cho l trnh dng sc rt tin mt v nu sc gch cho c tn
ngn hng th c ngha l ngi hng li sc chnh thc nh ngn hng lnh h
tin cho mnh v ch c ngn hng y m thi. (ghi tn 1 Ngn hng no , hoc
ghi ko c gi tr chuyn nhng, tr Ngn hng A )
- Sc ti khon ca ngi hng li: L loi sc m ngi hng li khng mun
ngn hng tr tin mt m mun tr bng chuyn khon ghi vo ti khon ca ngi
hng li vi mt cu ghi ngang qua t sc "Tr vo ti khon" hoc "ch ghi vo ti
khon ca ngi hng li"
Cu 3: Hi phiu l g? c im ca hi phiu?
a/Khi nim:
Theo o lut hi phiu Anh 1882: Hi phiu l mnh lnh v k ca 1 ngi k
pht (Drawer) cho 1 ng khc (Drawer), yu cu ng ny khi nhn thy HP hoc 1 ngy c
th nht nh hoc n 1 ngy c th xc nh trong tng lai phi tr 1 s tin nht nh
cho 1 ng no hoc theo lnh ca ng ny tr cho ng khc hoc tr cho ngi cm HP.
Theo Lut Cng c chuyn nhng ca VN nm 2005 HP i n l giy t c gi
do Ngi k pht lp, yu cu Ngi b k pht thanh ton ko k 1 s tin xc nh khi
c yu cu hoc vo 1 thi im nht nh trong tng lai cho Ngi th hng.
b/ c im HP:
Tnh tru tng:
- HP c lp da trn cc giao dch hp ng c s (Giao dch c s ca HP thng
mi l Hng thng mi, ca HP ngn hng l H cung ng d.v chuyn tin k kt
gia Ngn hng v ng yu cu chuyn tin) , nhng HP ny tr thnh ngha v tr tin
c lp vi H c s.
- Hiu lc ca HP ko ph thuc bo nguyn nhn sinh ra HP => HP khng b lut cc
nc cm ( HP khng l HP ko c hnh thnh trn giao dch c s)
Tnh bt buc tr tin
- Vic tr tin ca HP l v k tr khi HP k pht sai lut.
- Ngi k pht l ngi chu trch nhim cui cng trong vic thanh ton cho ng th
hng (nu khi chuyn nhng m b ngi b k pht t chi thanh ton/chp nhn)
Tnh lu thng
- HP l chng t c gi, c tnh tru tng, v c tnh bt buc tr tin nn HP c th
lu thng.
- HP c th dng thanh ton tin mua hng/tr n, chuyn nhng, cm c, th
chp, vai vn, chit khu v ti chit khu.
HP l tri v 1 bn
- HP l cng c do ng pht hnh yu cu ng b k pht thc hin ngha v dn s tr
tin, v vy ngha v nhn s ny c c thc hin hay ko ph thuc vo s chp nhn
ca ng b k pht.
- HP s v hiu nu ng b k pht t chi thanh ton 1 cch hp php hoc b ph sn.

Cu 4: Cc loi Hi phiu trong thanh ton quc t?
Cn c vo thi hn thanh ton
- HP tr ngay: l HP quy nh Ngi b k pht phi tr tin ngay khi HP c xut
trnh. Tuy nhin tr ngay y cn ph thuc vo tp qun thanh ton (i khi l
tr vo ngy k tip ca ngy xut trnh)
- HP c k hn: quy nh ng b k pht tr tin khi HP n hn thanh ton ghi trn
HP (Nu quy nh thi hn tr chm HP l X ngy k t ngy xut trnh th ngy tr
tin l X ngy tnh t ngy Ngi b k pht chp nhn HP tr i)
Cn c vo chng t i km
- HP trn: l loi HP m vic tr tin ch dc trn HP, ko da vo c.t km theo.
Trong TTQT, loi HP ny thng dng thu tin cc ph vn ti, bo him, hoa
hnghoc c dng i tin mua hng ca nh nhp khu tin cy.
- HP km chng t: vic tr tin da trn c HP v chng t km theo. Loi HP
ny thng c s dng lm phng tin i tin ca phng thc thanh ton km
chng t.
Cn c vo tnh chuyn nhng
- HP ch danh: ghi r tn ngi th hng, ko th chuyn nhng bng cch k
hu. Loi HP ny t c s dng trong TTQT v thng mun thu tin ng nc ngoi
th phi chuyn nhng HP cho Ng hng.
- HP theo lnh: ghi r tn ng th hng km t Theo Lnh, c th chuyn
nhng d dng bng cch k hu, do c s dng rng ri trong thanh ton.
Cn c vo ngi k pht HP
- HP thng mi: l HP do ngi bn k pht i tin ng mua khi ng bn hon
thnh ngha v quy nh trong H thng mi.
- HP ngn hng: do Ngn hng pht hnh ra lnh cho Ngn hng i l ca mnh
trch 1 s tin nht nh t ti khon ca Ngn hng pht hnh HP tr cho ngi
th hng ch nh trn HP.
Cn c vo trng thi chp nhn
- HP cha c k chp nhn
- HP c ng b k pht k chp nhn: c 2 loi HP chp nhn (1) Chp phiu
thng mi, (2) Chp phiu ngn hng
Cn c vo loi tin ghi trn HP
- HP ngoi t
- HP ni t
Cn c vo c s hnh thnh HP
- HP khng: HP c lp m ko da trn giao dch hp ng c s no.
- HP thc: HP thng mi (da trn H thng mi) , HP ngn hng (da trn H
cung ng d.v chuyn tin k kt gia Ngn hng v ng yu cu chuyn tin)
Cu 5: Ni dung ca Hi phiu?
Yu cu chung v hnh thc ca HP
- Phi lm bng vn bn
- Hnh mu ko nh hng n gi tr php l ca HP: c th vit tay, nh my, in
sn, nn trnh vit v in bng bt d phai, mc .
- S bn: 1 hoc nhiu hn 1 (u l bn gc)
i. Tiu HP
Lut ULB1930, Lut VN:Bt buc phi ghi (cng th ting lp HP), ko ghi th HP v
hiu (nhng theo lut Anh, M th ko cn ghi min trong ni dung c din t
Exchange for)
ii. S hiu HP
- Cc HP s c ghi s d dng khi dn chiu
- S hiu HP do ngi k pht t ra (nu dng trong L/C th thng l s hiu quy
nh trong L/C)
- y l ni dung ko bt buc, ko lm hng gi tr php l ca HP
iii. Mt lnh thanh ton v iu kin mt s tin xc nh
V iu kin
- HP l mnh lnh, ko phi yu cu
- Ngi k pht khi a ra lnh th ko km theo iu kin hay l do no
- Ngi b k pht c th thanh ton/ chp nhn thanh ton hoc t chi thanh ton
(tuy nhin vic thanh ton/ chp nhn thanh ton l v iu kin)
S tin ghi trn HP: Nn ghi bng s v ghi bng ch km theo n v tin t
- Lut CCCCN Trung Quc v ISBP: Phi ng thi ghi bng s v ghi bng ch,
nu c s sai khc thi HP s v hiu
- Theo ULB 1930: ko bt buc phi ghi c ch v s, c th ghi bng ch hoc s.
Cn cho php ghi nhiu hn mt ln bng ch hoc nhiu hn mt ln bng s.
+ Nu c s khc nhau gia cc s tin ghi bng ch hoc gia cc s tin ghj
bng s => chn s tin nh hn thanh ton
+ C s sai khc gia s tin ghi s v ghi ch => bng ch
- Lut Anh, M: nu c sai khc gia s v ch => bng ch
- Lut CCCN 2005:
+ Phi ghi c bng ch v bng s
+ Nu c sai khc gia ch v s => bng ch
+ Nu s tin bng s/ hoc bng ch nhiu ln m ko trng nhau => thanh ton
s tin nh hn.
iv. a im v thi gian k pht
a im: HP c lp u th ghi a im . v HP quc t, a im k pht c
ngha quan trng suy ra ngun lut iu chnh HP.
- Phn ln cc nc cho php b trng a im k pht v ly a ch ghi cnh tn
Ngi k pht lm a im k pht HP, ngc li nu bn cnh tn Ngi k pht
ko c a ch th HP v hiu.
- Lut VN quy nh nu a im k pht ko xc nh c th trn HP, th s dng
a im kinh doanh hay ni thng tr ca ng k pht.
Thi gian k pht: l ngy pht sinh quyn i tin ca Ngi k pht v Ngi b
k pht, y cn l cn c xc nh thi hn tr tin ca HP
Thi gian xut trnh:
- Thanh ton ngay: 1 nm (ULB 1930) v 90 ngy (Lut VN) k t ngy k pht v
thanh ton/ t chi trong vng 3 ngy (Lut VN).
- Thanh ton sau: nu ko quy nh th l At sight. Theo ULB, VN thi hn xut
trnh yu cu chp nhn l 1 nm k t ngy k pht. Chp nhn/ t chi chp
nhn trong vng 2 ngy.
v. Thi hn Thanh ton
- Thanh ton ngay: Payable at sight, Payable on presentation, Payable on demand
- Thanh ton sau: At Xdays after sight, At Xdays after acceptance, On the future
fixed day, At Xdays after date of B/L, At Xdays after date of B/E.
vi. Tn ngi th hng c th l ng k pht, hoc ngi khc ngi k pht ch nh,
hoc bt k ng no c chuyn nhng bng cch k hu, hoc ng cm phiu. (ch
danh, theo lnh, trao tay)
vii. Tn v a ch ca ngi b k pht
- L ngn hng pht hnh L/C nu thanh ton bng L/C
- L nh Nhp khu nu thanh ton bng phng thc khc (m s, nh thu)
- Phi ghi a im t.ton nu ko s thanh ton ti a ch ca ngi b k pht
viii. Tn v a ch ca ngi k pht
Phi ghi tn v a ch ca ngi k pht v ng k pht s l ngi cui cng thanh
ton cho ngi th hng trong trng hp HP chuyn ngng nhng Ngi b k
pht t chi thanh ton/ko chp nhn.
ix. Ch k ngi k pht
Cu 6: Quyn v ngha v ca ngi k pht v ngi b k pht hi phiu?
A- Ngi k pht
Quyn li
- To lp HP i tin Ngi b pht hoc bt c ngi no do anh ta ch nh
- To lp HP quy nh vic tr tin theo lnh ca Ngi k pht hoc theo lnh ca
bt c ngi no do Ngi k pht ch nh.
- Nhn tin t Ngi b k pht HP
- Xin chit khu HP ti Ngn hng nhn tin trc khi HP n hn tr tin
- Xin th chp HP ti Ngn hng vay tin
- Chuyn nhng quyn hng li HP cho mt hay n ng hoc hy b t HP
- Cc quyn php l v cc li ch tng lai ca HP nh quyn khiu ni trc Ta
n hay trng ti khi c vi phm
Ngha v
- Trng hp HP c chuyn nhng chon g khc m ng ko thu c tin ca
HP th Ng k pht c ngha v phi tr tin cho ngi
- Ng k pht k tn ko phi l tn ca mnh s phi chu trch nhim nh th l k
tn ca mnh
- Ng k pht c th ph nhn hay hn ch trch nhim ca mnh bng li vn ghi
trn HP. Nhng ,quy nh ny ch c gi tr rang buc ring v Ng k pht HP
B- Ngi b k pht
Quyn li
- Kh chu trch nhim vi HP trc khi k chp nhn thanh ton HP
- Chp nhn hoc t chi tr tin HP
- Thu li HP hoc hy b n sau khi tr tin HP
- Thc hin ngha v quy nh trn HP ch khi no HP n hn thanh ton hoc
chp nhn thanh ton
- Kim tra dy chuyn chuyn nhng xem c hp thc hay ko trc khi thc hin
ngha v tr tin HP
Ngha v
- Tr tin HP v HP tr tin ngay khi xut trnh
- Chp nhn thanh ton v HP tr chm sau khi HP c xut trnh
- Thc hin cc ngha v khc do Lut HP quy nh
Cu 7: Chp nhn tr tin hi phiu? Ti sao phi chp nhn? Cc hnh thc ca chp
nhn hi phiu?
Khi nim: Chp nhn l hnh vi th hin bng ngn ng ca Ngi b k pht
ng tr tin HP v iu kin
Ti sao phi chp nhn: HP l lnh i tin ca 1 bn v bn kia, do HP phi
c bn kia chp nhn thanh ton th HP mi tin cy => lu thng chuyn
nhng d dng.
HP cha chp nhn vn c th lu thng (Ng k pht chu trch nhim tr tin
cui cng cho Ngi th hng nu sau khi chuyn nhng Ng b k pht ko
ng tr tin cho Ng hng li)
Hnh thc ca chp nhn
- Chp nhn trn mt trc ca HP: Ngi b k pht th hin ch ng
thanh ton HP bng cch ghi cc t nh: ng , chp nhn v k tn, ghi ngy
thng
- Chp nhn bng 1 vn th ring bit: Ngi b k pht to lp 1 vn bn chp
nhn trong th hin ch ng thanh ton, ghi ngy thng v k tn. Vn
bn ny co th l giy t truyn thng hoc chng th in t. Vn bn chp
nhn phi c chuyn n NGI TH HNG HP
Nguyn tc ca chp nhn
- Do HP l 1 mnh lnh i tin v k => ng k chp nhn cng phi v k (t
ra k khi chp nhn => HP v hiu)
- C th chp nhn tng phn
- Mi s chp nhn lm thay i ni dung HP c coi l t chi chp nhn hay
chp nhn c k
- Chp nhn xy ra khi HP ht hn hiu lc/hn thanh ton th coi l v hiu
Cu 8: 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 ca 1 ng th 3 (Ngi bo lnh) cam kt vi Ng
th hng HP s th hin ngha v tr tin thay cho Ng b k pht ( Ng c bo
lnh) nu khi n hn m Ng c bo lnh ko thanh ton ng hn hoc ko y
s tin HP
Hnh thc bo lnh
- Bo lnh bng vn th ring bit: thng l do Ng bo lnh pht hnh, trong
th hin s cam kt ca Ng bo lnh l s tr tin cho Ng th hng HP
theo cc k v ni dung ca bo lnh, nu Ng b k pht ko thc hin y
ngha v tr tin ca mnh.
- Bo lnh trc tip trn HP: tin hnh bo lnh bng cch ghi ngay trn b mt
HP ni dung cam kt c Ng bo lnh. Ng bo lnh ch vic ghi t bo
lnh-Guaranteed hoc 1 t tng t nh Aval v k tn
Nguyn tc bo lnh
- Bo lnh l v k
- Bo lnh phi ghi tn Ng c bo lnh, nu ko ghi th coi nh bo lnh cho Ng
k pht HP
- Ngi c bo lnh l Ng b k pht hay Ng chp nhn HP
- C th bo lnh tng phn trn tr gi HP
- Sau khi thc hin xong ngha v bo lnh th Ngi bo lnh c tip nhn cc
quyn ca Ng c bo lnh v cc bn c lien quan n lu thng HP
Cu 9: Lu thng hi phiu tr ngay? Lu thng hi phiu tr chm? Lu thng Sc?
a) Lu thng hi phiu
Khi nim: HPc lu thng khi n c chuyn t ng ny sang ng khc nhm mc
ch i tin, chuyn nhng quyn hu, chit khu hay cm c HP. C 2 cch
lu thng: trao tay v k hu chuyn nhng
Lu thng HP bng cch trao tay p dng v HP
- HP tr cho ng cm (to bearer): bt c ai cm HP ny u tr thnh ng th
hng, Ng b k pht phi tr tin cho ng hin ang cm HP khi xut trnh
- HP c k hu trng (blank endorsement): tc l trn HP ko ch nh ch
danh ng th hng k tip, Ng no cm gi HP th c quyn th hng
Lu thng HP bng th tc k hu HP: ph bin nht, y phi l loi HP tr theo
lnh ca Ng th hng
b) Lu thng HP tr ngay
Quy nh lu thng HP tr ngay qua Ngn hng nh sau:

tr





1. Giao dch c s
2. Thc hin giao dch c s
3. K pht HP tr tin ngay i tin Ngi b k pht
4. Tr tin ngay sau khi xut trnh HP
c) Lu thng HP tr chm
HP tr chm l Hp trong quy nh Ngi b k pht phi tr tin sau 1 thi gian
nht nh k t ngy HP xut trnh/ ngy k pht HP hoc 1 ngy c th trong
tng lai. Gm cng on: Cng on chp nhn HP v cng on nh Ngn
hng thu tin khi HP o hn
HNH V NH TRN
- Cng on chp nhn thanh ton HP
1. Giao dch c s
2. Thc hin ngha v
3. Yu cu Ngi b k pht k chp nhn thanh ton
4. Hon tr HP chp nhn cho Ng k pht
- Cng on nh Ngn hng thu tin khi HP o hn: cng on ny tin hnh
nh nh thu HP tr ngay.
Lu thng sc? Sc c chuyn t a im pht hnh n a im tr tin sc gi l
lu thng sc, c 2 loi:
NGN HNG
NGI K PHT
NGN HNG
NGI TR TIN
NGI TR TIN NGI B K PHT


Lu thng chuyn giao sc: l vic lu thng t a im pht hnh -> a im tr
tin nhng ko lm thay i quyn s hu sc ca ng th hng
Vd: ng nhp khu sau khi nhn hng xong
a. S k pht sc (private check) tr tin cho Ng xut khu v giao sc cho anh
ta
b. Ng xut khu l th hng Sc ko th t mnh thu tin sc m phi y thc
cho Ngn hng xut khu thu h tin.
c. Ngn hng nc xut khu y thc cho Ngn hng nc nhp khu thu h tin
sc
d. Ngn hng nc nhpk xut trnh sc cho ngi nhp khu yu cu tr tin
T khu a->d l khu chuyn giao sc, ko c vic thay i quyn s hu sc v
Ng th hng
Lu thng chuyn nhng sc: l vic chuyn giao sc t Ngi th hng ny n
Ngi th hng khc => l thay i quyn hng li sc gia cc Ngi th hng.
sc c th nh tin mt thc hin chc nng lu thng thun li th vic chuyn
nhng Sc phi c tin hnh n gin, nhanh gn, tc thi (k hu), trnh th tc
phc tp nh quy nh ca dn lut.
Cu 10: Ni dung ca Sc?
Hnh thc ca Sc:
- Sc l 1 vn bn giy, c chia lm 2 phn: phn cung sc ( lu v theo di, quyt
ton vi Ngn hng), phn tch ri (trao cho ng th hng); thng tin ca lnh rt
tin ghi ln c 2 phn. [quy nh ny ko p dng vi sc du lch].
- c in sn theo mu ca tng Ngn hng
Theo Cng c Geneve 1931 (ULC 1931) quy nh, 1 t Sc hp l phi bao gm:
- Tiu Sc phi c in pha trn mt trc t Sc.
- Mt lnh v k tr 1 s tin nht nh
- Tn ca ngi b k pht
- a im tr tin
- a im v thi gian pht hnh Sc
- Ch k Ng k pht Sc
Theo Lut CCCCN VN 2005
- T Sc c in phi trn Sc
- S tin xc nh
- Tn ca Ngn hng hoc t chc cung ng dch v thanh ton l Ng b k pht
- Tn Ngi th hng do Ng k pht ch nh; hoc yu cu thanh ton Sc theo
lnh ca Ng th hng; hoc yu cu thanh ton Sc cho Ng cm gi.
- a im thanh ton
- Ngy k pht
- Tn i vi t chc hoc h tn v c nhn + ch k ca Ng k pht
Yu cu php l v ni dung Sc:
- Tiu Sc: bt buc v cng ngn ng vi ni dung Sc
- Thi gian pht hnh: cn c xc nh hiu lc
Theo lut CCCN 2005 VN: 30 ngy k t ngy k pht v ko qu 6 thng k t ngy
k pht
Theo ULC 1931
Sc pht hnh v thanh ton trong cng 1 quc gia: phi xut trnh trong vng 8
ngy k t ngy pht hnh
Cng chu lc: 20 ngy, khc chu lc: 70 ngy
- S tin: l 1 s xc nh, phn ch khp vi phn s
- Lnh rt tin v hi hn
- Ngi b k pht: Ngn hng hoc t chc tn dng cung ng dch v thanh ton
- Ch k ngi k pht: tn i vi t chc, h tn v ch k i vi c nhn
Cu 11: K phiu l g? Ni dung ca K phiu?
K phiu l mt cam kt tr tin v iu kin do Ngi lp phiu pht ra ha tr mt s
tin nht nh cho cho Ngi th hng quy nh trn k phiu hoc theo lnh ca ngi
ny tr cho mt ngi khc.
Ni dung k phiu:
- Tiu
- S hiu ca k phiu
- S tin
- a im
- Thi hn thanh ton
- Ngi th hng
- i im thanh ton
- Ngi pht hnh
Cu 12: So snh Hi phiu v K phiu?
Ging nhau:
- u l mt loi giy t c gi tr, iu chnh v vic thanh ton khng iu kin mt
khon tin nht nh do ngi k pht tr cho ngi th hng theo quy nh
- C hi phiu v k phiu 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.
Khc nhau:

Tiu ch Hi phiu K phiu
Bn cht L cng c i tin, giy i n
Ch n con n
L cng c ha tr tin, cam kt
tr tin
Con n ch n
Ngi lp Do ch n lp
C th ph nhn hoc hn ch
trch nhim ca mnh bng 1 iu
quy nh r rng trn hi phiu v
iu nay ch c hiu lc vi
ngi k pht
Ngi thiu n lp
Khng th ph nhn hoc hn ch
trch nhim ca mnh bng mt
iu quy nh trn k phiu. Mi
quy nh nh vy s khng c hiu
lc
Ngi
th
hng
Ngi k pht hoc ngi th 3
c k pht chuyn nhng
L ngi ghi trn k phiu hoc l
ngi th 3 c chuyn nhng.
ngi pht hnh c ngha v tr
tin cho ngi th hng
S ngi
k pht
Do mt ngi l pht to lp C th do mt hoc nhiu ngi
lp
Thi gian
pht hnh
Pht hnh sau khi ngi xut
khu hon thnh ngha v ca
hp ng c s
Phi pht hnh trc khi ngi
xut khu thc hin ngha v ca
hp ng c s
S bn Mt hoc nhiu hn Ch c mt bn
Tnh lu
thng
Khng cn bo lnh, tuy nhin
cn chp nhn ca ngi k pht
lu thng
Kh nng thanh ton ca k phiu
hon ton ph thuc ngi pht
hnh ra n. Do lu thng d
dng cn c bo lnh thanh ton
ca 1 t chc c uy tn
K hn C nhiu trng hp ghi thi gian
hi phiu khng r rng, do
kh xc nh thi gian ca hi
phiu thuc loi tr no (tr ngay
hay tr sau).
C lut quy nh hi phiu
c coi l v hiu. song cng c
lut coi nh l hi phiu tr ngay
(Cng c Geneva 1930, lut
cng c chuyn nhng Vit
Nam 2005)
c xc nh r rng c th trn
k phiu. nu khng ghi k hn
thanh ton th mt s lut coi l k
phiu tr ngay (Cng c Geneva
1930, lut cng c chuyn nhng
Vit Nam 2005)
Nghip
v chp
nhn
thanh
ton
C nghip v chp nhn thanh
ton: ngi k pht chp nhn tr
tin v iu kin
Khng pht sinh nghip c chp
nhn thanh ton
Phm vi
s dng
Ch s dng trong quan h
thng mi
c s dng khng ch trong
quan h thng mi m cn trong
cc quan h dn s khc
Mi lin
h
Thng c 3 ngi lin h vi
nhau: ngi k pht, ngi tr
tin theo hi phiu (ngi b k
pht) v ngi th hng
Thng c 2 lin h: ngi k
pht v ngi th hng

Cu 13: 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.
1, K hu trng
L k hu khng ch nh tn ngi th hng k tip do th tc k hu mang li. C 2
loi k hu trng:
+ Ngi k hu ch k tn
+ Ngi k hu k tn v km theo cu Tr cho Pay to hoc cu Tr theo lnh bt
c ai Pay to the order of any
Vi cch k hu ny, vic chuyn nhng hi phiu khng cn phi l hu na, m ch
bng cch trao ray, ai nht c hi phiu th ngi ng nhin tr thnh ngi th
hng hi phiu. V vy, u im ca loi k pht hi phiu nay l d lu thng, tuy nhin
nhc im ca n l ri ro qu ln.

2, K hu ch danh hay k hu hn ch
L k hu ch nh r tn Ngi th hng k tip theo th tc k hu mang li. vi
cch k hu ny, ch c ngi no c ch nh l Ngi th hng k tip th ngi
mi c quyn hng li s tin ca hi phiu. Ngi th hng k tip khng c
quyn k hu chuyn nhng hi phiu cho ngi khc. n y dy chuyn chuyn
nhng coi nh kt thc.
3, K hu theo lnh ch danh
L k hu trong ch nh Ngi b k pht hoc tr cho ai hoc tr theo lnh ca
ai .
V d: Tr theo lnh cng ty G Pay to the order of Company G cng ty A k. Theo
cch k hu ny, Ngi th hng hi phiu c th l cng ty G v cng c th l mt ai
cn ty thuc vo lnh c Cng ty G.
K hu theo lnh to iu kin hi phiu c chuyn nhng lin tc t ngi ny
sang ngi khc bng th tc k hu ni tip. Tuy nhin, vic chuyn nhng bng th tc
k hu cui cng phi c thc hin trc khi hi phiu n hn thanh ton.
Trong thanh ton quc ni cng nh quc t, k hu theo lnh rt pht trin v tr
thnh mt tp qun trong chuyn nhng.
4, K hu min truy i
L cch k hu trong Ngi k hu ghi thm cu min i li tin: Tr theo lnh
Cng ty G, min, truy i. Pay to the order of Company G, without recourse Cng ty A k
tn.
V d: Ngi k pht hi phiu l cng ty A, ngi b k pht l cng ty B. Dy
chuyn k hu nh sau:
Cng ty A k hu chuyn nhng cho cng ty G tr theo lnh cng ty G
Cng ty G k hu chuyn nhng min truy i cho cng ty K tr theo lnh
cng ty K, min truy i
Cng ty K k hu chuyn nhng min truy i cho cng ty H tr theo lnh
cng ty H, min truy i.
n hn thanh ton hi phiu, cng ty H xut trnh hi phiu i tin cng ty B. Trong
trng hp cng ty B t chi tr tin cho cng ty H, cng ty H s i tin cng ty A l
ngi k pht hi phiu (cng ty H khng c quyn i tin cng ty K v cng ty G do 2
cng ty ny ghi cu min truy i khi anh ta k hu chuyn nhng)
Ch : Nu trong dy chuyn k hu khng c ghi ch min truy i th Cng ty H c
quyn truy i li tin Ngi k hu no trc tip chuyn nhng cho mnh hoc bt c
ngi k hu no trong dy chuyn k hu .
Nhng trng hp ngi th hng phi k hu hi phiu
Khi chit khu, ngi hng li hi phiu phi k hu chuyn nhng hi phiu cho
ngn hng
Cu 14: K hu Sc? Yu cu v ni dung v hnh thc k hu Sc?
Yu cu v ni dung k hu sc:
- Ngi k hu l ngi th hng hin hnh ghi trn sc;
- K hu c hiu lc khi ngi th hng k tip tip nhn sc;
- Ngi k hu chuyn nhng sc cho Ngi th hng k tip l tr n, tuy nhin
ngha v tr n vn cha c coi l hon thnh nu nh Ngi th hng k tip
cha nhn c tin t Ngn hng tr tin.
- Ngi th hng hin hnh c th k hu chuyn nhng sc cho ngi k pht sc,
nu nh anh ta cn chuyn nhng quyn hng li sc cho ngi k pht sc hoc c th
k hu chuyn nhng cho bt c ngi no k trn t sc.
- Th hin bng ngn ng ch chuyn nhng quyn hng li sc cho mt ngi
khc. C cc loi ch chuyn nhng sau:
+ Chuyn nhng cho mt ngi ch danh (sc s khng c chuyn nhng k
tip bng th tc k hu tip theo);
+ Chuyn nhng cho bt k ngi no cm sc hoc ch k m khng ch nh ai l
ngui th hng k tip. (k hu trng hoc k hu cho ngi cm sc). K hu
trng c th bin thnh k hu ch danh bng cch thm tn ngi khc vo
trc ch k ca ngi k hu;
+ Chuyn nhng theo lnh ca ngi ch danh (sc c th c tip tc k hu cho
n khi no ht thi hn phi xut trnh sc);
- K hu phi v iu kin. Nu k hu c km theo mt hay mt s iu kin no ,
th coi nh l khng c cc iu kin , k hu vn c hiu lc ngoi tr cc iu kin
nu
- K hu phi chuyn nhng ton b quyn hng li ca sc, vic chuyn nhng
mt phn quyn li ca sc l v hiu, bi v khng th thc hin vic chia s quyn li
pht sinh ca sc cho nhiu ngi th hng;
- K hu min truy i l loi k hu m ngi k hu ghi thm vo ch chuyn
nhng l khng c i tin ngi k hu. Trong trng hp sc khng c thanh ton,
ngi th hng ang cm sc vn c quyn 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 thanh ton nh thu.
Ch : Ngn hng mun thu c tin ca sc th phi chng minh mnh l ngi
c ngi th hng y quyn ng ra thu tin sc, v vy k hu y quyn pht
sinh. K hu y quyn khng lm thay i quyn s hu sc t ngi k hu sang
ngn hng.
Yu cu v hnh thc k hu sc:
- K hu vo mt sau ca sc, khng k vo mt trc nhm trnh vi k hu bo lnh
thanh ton sc.
- C th k hu vo mt tip phiu. Tip phiu phi c gn vi sc v th hin l
mt b phn cu thnh ni dung sc.
- Ngi k hu chuyn nhng sc phi k bng tay hay cn gi l k gc tc l k
trc tip vo t sc. Ch k ca ngi k pht sc phi l ch k ca ngi ch ti khon
m sc ra lnh rt tin t ti khon hoc l ch k y quyn.
Cu 15: Bo lnh thanh ton Sc? Yu cu v ni dung bo lnh v hnh thc bo
lnh?
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 s tin ca sc nu khi xut trnh m sc khng
c tr tin.
Yu cu v ni dung bo lnh sc:
- Ngi bo lnh l ngi th ba, khng th l ngi k pht cng nh khng th l
ngn hng tr tin.
- Ni dung bo lnh phi ghi r l bo lnh cho ai: ngi k pht sc hay ngi k hu
sc. Mt bo lnh khng ghi r l bo lnh cho ai th c coi l bo lnh cho ngi k pht
sc.
- Bo lnh l khng th hy b trong thi gian hiu lc ca sc, ngoi tr trng hp
sc v hiu.
- Bo lnh thanh ton sc l bo lnh c lp, c ngha l ngi bo lnh thc thi ngha
v thanh ton ca mnh nh cam kt trong ni dung bo lnh ghi trn sc, ngoi ra khng
b chi phi bi cc yu t hay ni dung khc.
- Sc cha ng cc quyn hp php i vi li ch tng lai ca sc mang li cho
ngi th hng sc. Bo lnh sc ch gii hn v ngha vu thanh ton sc, cn 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 ngay vo mt trc ca sc bng mt t n gin
nh nhn bo lnh, bo lnh, cho ai v k tn. Khng ghi bo lnh mt sau trnh
nhm ln vi k hu sc.
- C th bo lnh bng mt tip phiu, nu nh khng th ghi bo lnh vo mt trc
ca sc, tuy nhin, tip phiu phi th hin l b phn cu thnh ni dung sc.
- Bo lnh bng mt vn th ring bit cng c p dng kh ph bin trong TTQT.
Vn th l th bo lnh letter of guarantee. Vi vic bo lnh bn vn th ring,
ngi bo lnh ch b rng buc trch nhim i vi ngi no quy nh trong th bo lnh.
Ngc li, nu bo lnh k ngay trn sc, ngi bo lnh s phi chu trch nhim i vi
tt c nhng ngi lin quan c ch nh trn sc (ngi th hng u tin, ngi k
hu, ngi k pht, ngi b k pht).
Cu 16: Thi hn xut trnh Sc? a im xut trnh? Thc hin tr tin?
Thi hn xut trnh sc
- 30 ngy k t ngy l pht v khng vt qu 6 thng k t ngy k pht (ULC1931)
- Sc pht hnh v thanh ton trong cng mt quc gia: phi xut trnh trong vng 8
ngy k t ngy pht hnh.
- cng chu lc: 20 ngy
- khc chu lc: 70 ngy
a im xut trnh
i im xut trnh c ghi trn sc, nu khng ghi th sc c php xut trnh ti a
im ch ghi bn cnh tn Ngi k pht sc. Trong trng hp ny, theo quy nh ca Lut
cng c chuyn nhng Vit Nam nm 2005, a im xut trnh l a ch kinh doanh
chnh ca Ngi k pht sc.
Thc hin tr tin
Ngi th hng sc c th yu cu tr tin ton phn hay tng phn s tin ghi trn sc.
S tin tr tng phn phi c th hin trn b mt ca sc hoc th hin trong vn th
ring bit.
Ngi th hng sc cng c th yu cu tr tin trc thi hn xut trnh do lut nh,
bi v sc ch c th pht hnh nu nh trn ti khon pht sc c s d C. S d C lun
tn ti trong thi hn xut trnh sc.
i vi sc c nhiu k hu, khi tr tin cn kim tra tnh hp thc ca dy chuyn k
hu. Vic k hu chuyn nhng sc ch c th c thc hin trong khong thi gian dnh
cho vic xut trnh do lut nh. Mt dy chuyn k hu vt qua khi khon thi gian l
khng hp thc. Nhng ngi th hng sc sau thi gian xut trnh khng th buc ngn
hng nm gi ti khon ca ngi k pht sc tr tin.
Sc c th xut trnh i tin ti Trung tm thanh ton b tr, nu nh trn sc c quy
nh r rng.
- Ngay trong ngy xut trnh hoc ngy lm vic k tip.
Cu 17: Cch thc quy nh thi gian thanh ton v s tin thanh ton trong hi
phiu?
Cch thc quy nh thi gian thanh ton
Thanh ton ngay Thanh ton sau
- Payable at sight
- Payable on presentation
- At X days after sight
- At X days after acceptance
- payable on demand - At X days after date of B/L
- At X days after date of B/E
- On the future fixed day

Cch thc quy nh s tin thanh ton
Lut CCCCN Trung Quc v ISBP:
- Phi c ghi bng s, ng thi bng ch
- C s sai khc th hi phiu s v hiu.
Theo ULB 1930 (6, C1): c th ghi bng ch hoc bng s hoc ng thi bng ch
v bng s
- C sai khc gia cc s hoc cc ch s tin nh hn
- C sai khc gia s tin ghi s v ghi ch bng ch.
Lut Anh M: nu c mu thun gia s v ch bng ch
Lut CCCN 2005:
- Phi ghi c bng s v bng ch
- Nu c mu thun gia s v ch bng ch
- Nu s tin bng ch/ hoc bng s nhiu ln v khng trng nhau th s thanh ton
s tin nh hn
Cu 18: So snh hi phiu dng cho phng thc nh thu v hi phiu dng cho
phng thc tn dng chng t?

Hi phiu dng trong phng php nh thu Hi phiu dng trong phng php tn dng
chng t
- Ngi b i tin l ngi nhp khu
- Cn c ha n thng mi v hp ng
- Ngi b i tin l ngn hng pht hnh
L/C
- Cn c vo L/C

Cu 19: iu kin thnh lp Sc? Khi thanh ton Sc, ngn hng c trch nhim kim
tra g?
Vic thnh lp sc phi tha mn cc K:
1, ngi k pht sc phi c s d trn ta khon tin gi khng k hn ti ngn hng, s
tin ph hnh trn t sc khng c vt qu s d trn ti khon.
2, sc phi lm bng vn bn, c 1 hnh mu nht nh trong ton quc do NHNN pht
hnh. cc nc t bn ngi pht hnh quyt nh hnh mu ca sc.
3, tiu sc ph c ghi trn t sc bng 1 th mc v cng ngn ng k pht sc
4, trn sc ph ghi r a im v ngy thng lp sc; a ch ca ngi yu cu trch ti
khon, s ti khon phi trch; NH tr tin; tn v a ch ngi hng li sc; ch k ca
ngi pht hnh sc
5, s tin ghi (cch ghi v cch tr nh trong hi phiu). hin nay c nhiu NH dng my
in s tin, k hiu tin vo ch trng
6, sc mang tinhc1 cht thi hn, chi c gi tr thanh ton trong thi hn hiu lc ca n.
Thi hn hiu lc c ghi r trn t sc:
- 8 ngy k t ngy pht hnh sc v l sc lu thng trong phm vi 1 nc
- 20 ngy lu thng trong cng mt chu lc
- 70 ngy lu thng khng cng mt chu lc
Khi thanh ton sc, NH c trch nhim kim tra:
Kim tra bng mt thng nu thy ng mu, ng ch k v khng ty xa th NH mi
chp nhn thanh ton.
Cu 20: So snh Sc v Hi phiu?
1, V ngun lut iu chnh:
Tiu ch Hi phiu Sc
Lut quc t - Cng c Geneve 1930
(ULB 1930)
- Vn kin y ban lut
thng mi quc t LHQ
1982
- Cng c Geneve 1931
(ULC 19331)
- Lut v sc quc t ca
Uy ban lut thng mi
ICC 1982
Lut quc gia
mang tn quc t
- Lut hi phiu Anh 1982
- lut thng mi thng
nht Hoa K 1962

Lut Vit Nam - Php lnh thng phiu
08/1999
- Lut cc cng c chuyn
nhng 2005
- Lut cc cng c chuyn
nhng 2005
- quy ch cung ng v s
dng sc (ban hnh km
lut CCCCCN 2005)

2, V ni dung
Ging nhau
- Tiu ;
- S tin
- a im tr tin
- Ngy k pht

Khc nhau
Tiu ch Hi phiu Sc
Bn cht L mt mnh lnh i tin
v iu kin
L mt lnh rt tin v iu
kin
Thi hn
thanh ton
Tr tin ngay
Tr tin sau
Sc c thanh ton ngay
khi xut trnh

3, V c im
Ging nhau
C Hi phiu v Sc u c 3 c im chung l:
Tnh tru tng;
Tnh bt buc;
Tnh lu thng.

Khc nhau:
Tiu ch Hi phiu Sc
S hnh thnh
v lu thng
- Hnh thnh t cc giao
dch c s l giao dch n
thng mi.
- Nhng hi phiu khng
c hnh thnh t cc giao
- da trn c s tn dng
Ngn hng;
- Sc c pht hnh m
trn ti khon khng c s
d hoc vt qu hn
dch c s gi l Hi phiu
khng
ngch thu chi c coi l
sc khng
Cch thanh ton Tt c cc loi hi phiu
u c th c thanh ton
bng tin mt hoc thng
qua chuyn khon ngn
hng
Loi sc gch cho, sc
chuyn khon, sc in t
ch thanh ton thng qua
chuyn khong khng c
thanh ton bng tin mt
Thi hn hiu
lc
Tt c cc loi hi phiu
u c thi hn hiu lc
Sc du lch l loi sc
khng c hiu lc



4, V nghip v xut trnh thanh ton
Ging nhau:
- C th xut trnh sai thi hn do bt kh khng
- a im thanht ton nu khng ghi r a im kinh doanh ca ngi k pht
Khc nhau:
Tiu ch Hi phiu Sc
Thi hn
xut trnh
theo lut

CCCCNVN
2005
- i vi Hp tr ngay: 90
ngy k t ngy k pht.
- i vi hp tr chm: 1
nm k t ngy k pht
Thi hn xut trnh l 30
ngy k t ngy k pht
- i vi hp tr ngay:
ngi b k pht phi thanh
ton hoc t chi thanh
ton trong vng 3 ngy lm
vic k t ngy xut trnh
- i vi hp tr chm:
Ngn hng b k pht phi
thanh ton trong ngy xut
trnh hoc ngy lm vic
tip theo nu ngi k pht
c tin trong ti khon
ngi b k pht phi k
chp nhn hoc t chi
thanh ton trong vng 2
ngy lm vic k t ngy
xut trnh


PHN: CC IU KIN THANH TON TRONG HP NG
MUA BN NGOI THNG
Cu 1: Phn bit cc loi tin t trong thanh ton quc t.
Cn c vo phm vi s dng
+ Tin t quc gia: do Ngn hng TW pht hnh, l ng tin php nh, ni t ca
tng quc gia, tn ti di hai hnh thi: tin mt (cash) v tin tn dng (credit
money).
+ Tin t quc t: l tin t chung ca mt khi kinh t, 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 (vng)
Cn c vo s chuyn i
+ Tin t t do chuyn i: l tin t m bt c ai c thu nhp l 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. Tin t t do chuyn i ton phn: USD, EURO,
GBP, JPY... Tin t t do chuyn i tng phn: PHP, TWD, THB, KRW, IDR
+ Tin t chuyn khon: khng c chuyn i sang cc loi tin t khc, ch c
quyn chuyn nhng t ti khon ca ngi ny sang ti khon ca ngi khc ti h
thng cc Ngn hng.
+ Tin t clearing: khng c chuyn i sang cc loi tin t khc, khng c
chuyn khon sang ti khon khc, ch c ghi trn ti khon b tr (C hay N).
Cn c vo hnh thc tn ti
+ Tin mt: tin giy, tin kim loi
+ Tin tn dng: tin ti khon, tin ghi s
Cn c vo mc ch s dng
+ Tin t thanh ton
+ Tin t tnh ton
Cn c vo mc s dng trong d tr v thanh ton quc t
+ ng tin mnh
+ ng tin yu
Cu 2: Nu cc iu kin m bo hi oi? iu kin m bo hi oi no c th p
dng trong iu kin hin nay?
Cc iu kin m bo hi oi nhm mc ch m bo gi tr thc t ca cc khon
thu nhp bng tin khi tin t ln xung tht thng. C cc iu kin m bo ngoi hi
sau:
iu kin m bo hi oi bng vng: c biu hin hai hnh thc
+ Gi c ca hng ha v tng gi tr ca hp ng c quy nh trc tip bng mt
s lng vng nht nh.
+ Gi c v tng gi tr ca hp ng c quy nh bng mt ng tin v xc nh
gi tr bng vng ca ng tin , y l cch quy nh gin tip. Gi tr bng vng
ca tin c biu hin qua hm lng vng ca ng tin v gi vng trn th trng.
iu kin m bo hi oi bng ngoi hi: 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
hai cc quy nh l:
+ Hp ng quy nh ng tin thanh ton v tnh ton l 1 loi tin, xc nh t gi
vi mt ng tin khc.
+ Hp ng quy nh ng tin tnh ton (l ng tin tng i n nh) v thanh
ton bng ng tin khc. y l cch p dng trong thanh ton quc t hin nay.
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 th gi c ca hng ha cng s
c xc nh li.
+ Bng cch 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.
iu kin m bo hi oi theo r tin t
Hin nay, khng tn ti hm lng vng ca cc ng tin ng thi khng c ng
tin no l t bin ng, m t gi bin ng lin tc. Do vy, phi da vo nhiu ngoi t
ca nhiu nc l cn c m bo hi oi.
C 2 cch tnh s bin ng ca r tin t iu chnh gi tr hp ng:
+ Cn c vo trung bnh cng s bin ng ca tng t gi trong r.
+ Cn c vo s bin ng ca c r tin t vi ng tin hp ng
iu kin m bo cn c vo tin t quc t: SDR, EUR
+ 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)
Cu 3: iu kin thi gian tr tin trc l g? Nu cc loi tr tin trc?
Khi nim: Tr tin trc l vic ngi nhp khu phi tr cho ngi xut khu ton b
hoc mt phn tin hng sau khi k hp ng hoc khi hp ng c ph duyt nhng
trc khi ngi bn giao hng.
Phn loi:
Tr tin trc nhm mc ch cp tn dng xut khu. Loi ny c c im sau
y:
+ ng trc cho ngi xut khu
+ Vic tr tin s c thc hin x ngy sau khi k hp ng hp khi hp ng
c hiu lc.
+ S tin tr trc ln hay nh ph thuc vo nhu cu vay ca ngi xut khu
v kh nng cp tn dng ca ngi nhp khu.
+ Gi c hng ha s r hn so vi tr tin ngay do li cho vay c cch khu
tr vo gi tr hng nhp khu.
Tr tin trc nhm t cc m bo thc hin hp ng
+ Thi gian tr trc ngn (10-15 ngy trc ngy giao hng)
+ Quy nh: x ngy trc ngy giao hng
+ Trng hp p dng: bun bn ln u, ngi bn nghi ng kh nng thanh
ton ca ngi mua.
+ Thng khng tnh li.
+ S tin ng trc nhiu hay ch ph thuc vo tng trng hp c th.
Cu 4: 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?
Phn loi:
Ngay sau khi ngi bn giao hng xong, khng trn phn tin vn ti ti ni giao
hng ch nh
Ngay sau khi ngi bn giao hng xong trn phng tin vn ti ti ni giao hng
ch nh
Ngay sau khi chng t c xut trnh
Ngay sau khi nhn c chng t v kim tra chng t
Ngay sau khi nhn hng xong
iu kin c s giao hng ExW, FAS, FCA ph hp vi loi hnh thanh ton tr tin
ngay sau khi ngi bn giao hng xong, khng trn phng tin vn ti ti ni giao hng.
Cu 5: Nu cc loi thanh ton tr tin ngay? iu kin FOB, CIF th ph hp vi loi
thanh ton tr tin ngay no?
Phn loi:*ging cu 4.
iu kin FOB. CIF ph hp vi thanh ton tr tin ngay khi ngi bn giao hng xong
trn phng tin vn ti ti ni giao hng ch nh.
Cu 6: Khi nim, cc loi chuyn tin. Quy trnh thanh ton v trng hp p dng
ca phng thc chuyn tin.
Khi nim: Chuyn tin l phng thc m trong khch hng (ngi yu cu chuyn
tin- Applicant) yu cu Ngn hng 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.
Cc loi chuyn tin: c hai loi:
- Chuyn tin bng th ( M/T: mail transfer remittance)
- Chuyn tin bng in ( T/T: Telegraphic transfer remittance)
Quy trnh thanh ton:
Ngi hng li thc hin ngha v quy nh trong hip nh, hp ng hoc cc
tha thun.
Ngi yu cu chuyn tin ra lnh cho NH ca nc mnh chuyn ngoi t ra bn
ngoi
NH chuyn tin bo n TK ngoi t ca ngi yu cu chuyn tin.
NH chuyn tin pht lnh thanh ton cho NH tr tin nc ngi hng li.
NH tr tin bo n TK vo NH chuyn tin.
NH tr tin bo c TK ngi hng li.
Trng hp p dng:
Thng p dng trong trng hp thanh ton quc t phi thng mi
Nn p dng km theo mt s bin php nga ri ro cho ngi mua
C th dng c lp hoc l mt b phn ca cc phng thc thanh ton khc.
Vn bn php l iu chnh
Cu 7: Khi nim, quy trnh thanh ton v trng hp p dng phng thc m ti
khon (ghi s)
Khi nim: Phng thc thanh ton m ti khon hay ghi s l mt phng thc trong
quy nh rng ngi ghi s sau khi hon thnh ngha v ca mnh 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 hai bn tha thun (thng, qu, na nm) ngi c
ghi s s thanh ton cho ngi ghi s.
Quy trnh thanh ton:
Ngi ghi s cung ng dch v v m s ci ghi n Ngi c ghi s.
Ngi c ghi s yu cu Ngn hng chuyn tin thanh ton theo nh k
Ghi n ti khon c ghi s
Pht lnh chuyn tin cho Ngn hng trung gian (Ngn hng i l)
Ngn hng trung gian bo n ti khon Ngn hng chuyn tin.
Ngn hng trung gian bo C ti khon ngi ghi s.
Trng hp p dng:
Tin cy ln nhau
p dng trong mua bn hng i hng, gi bn, i l kinh tiu, nhiu ln, thng
xuyn
C li cho ngi c ghi s
Gi hng c th s cao hn
Dng trong thanh ton phi thng mi
Cu 8: 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?
Phn loi:
+ Cn c vo m bo thanh ton:
- Ghi s c m bo (open account to be secured): l phng thc trong quy
nh Ngi c ghi s c c m bo thanh ton cho ngi ghi s ng nh
k thanh ton. m bo thanh ton c th bng th bo lnh ca ngn hng hoc
th tn dng d phng hoc bng tin t cc.
- Ghi s ko c m bo (open account to be naked): l phng thc trong ko qui
nh bt c mt hnh thc m bo thanh ton no cho Ngi ghi s, ngi ghi s
hon ton tin tng vo kh nng thanh ton ca ngi c ghi s.
+Cn c vo thanh ton khi n hn:
- Ghi s ch ng (open account by collection): l phng thc trong qui nh
n k thanh ton, Ngi ghi s k pht hi phiu hoc lp ha n y thc cho
Ngn hng thu tin Ngi c ghi s.
- Ghi s b ng (open account by remittance): l phng thc trong qui nh
khi n k thanh ton, Ngi c ghi s s t ng chuyn tin cho ngi ghi
s.
m bo quyn li ca ngi ghi s: (KHNG BIT CU NY )






Cu 9: Nu khi nim, cc bn lin quan v u nhc im ca phng thc thanh
ton nh thu
Khi nim:
Nh thu l phng thc thanh ton, theo , ngi bn (ngi xut khu) sau khi giao
hng hay cung ng dch v, y thc cho Ngn hng phc v mnh xut trnh b chng t
thng qua Ngn hng i l cho ngi mua (ngi nhp khu) c thanh ton, chp
nhn hi phiu hay chp nhn cc iu kin v iu khon khc.
Cc bn lin quan:
Ngi y thc thu/ngi hng li (Principal)
Ngn hng chuyn (Remitting bank)
Ngn hng thu (Collecting bank)
Ngn hng xut trnh (Presenting bank)
Ngi tr tin (hay ngi th tri)
u im:
Dung ha quyn li v ri ro gia nM v NB (so vi Open account v Adv
Payment)
Gim c chi ph so vi L/C
Nhc im:
Tc thanh ton chm
Cha rng buc ngi mua( ngi mua c th nhn hng hoc khng)
Cu 10: Nu khi nim, ngun lut iu chnh, c im ca phng thc thanh ton
nh thu.
Khi nim:*ging cu 9
Ngun lut iu chnh:
+ Quy tc Thng nht v Nh thu (The ICC Uniform rules for collections) c pht
hnh ln u bi ICC vo nm 1956;
+ c sa i vo cc nm 1967, 1978 v ln sa i mi nht c Hi ng ca
ICC chp thun vo thng 6 nm 1995, vi tiu ICC Uniform Rules for
Collections, Publication No522 (vit tt l URC 522 1995 ICC).
+ L tp qun quc t, do vy, khng c tnh cht bt buc cc bn phi p dng, ch
mang tnh cht khuyn khch, khuyn nh => phi quy nh trong n yu cu nh
thu v trong Lnh Nh thu.
c im:
+ Cn c nh thu l chng t (Documents) khng phi l hp ng.
+ Vai tr ca ngn hng ch l ngi trung gian.
+ Nh thu trong thng mi ch xy ra sau khi ngi bn hon thnh ngha v giao
hang( lp chng t).
Cu 11: 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
- URC khng mang tnh cht php l ty , th hin nhng im sau:
+ Tt c cc phin bn u cn nguyn gi tr,cc phin bn sau khng ph nhn cc
phin bn trc.
+ Ngi mua v ngi bn c th t do tha thun vic c s dng URC iu hnh
nh thu, nu c phi ghi r l phin bn no.
+ C th tha thun loi tr, b sung hoc a thm cc iu khon khc m URC
khng iu chnh.
+ Thang bc php l di Lut quc gia.
Cu 12: 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:
+ Cc chi tit v ngn hng nhn ch th nh thu, ngi nh thu, ngi tr tin, ngn
hng xut trnh (tn y , a ch bu in v hay a ch SWIFT, s telex, phone,
v fax v s tham chiu).
+ S tin v loi tin t s nh thu.
+ Danh sch cc chng t gi km v s th t ca tng chng t.
+ iu kin thanh ton hoc chng t thanh ton, iu kin giao chng t
+ L ph s thu cn ch r hoc l phi c nh thu hay l b qua.
+ Tin li s c thu nu c, cn ch r hoc l c c thu hay l b qua, bao gm:
li sut, thi gian tnh li, c s tnh ton (V d mt nm l 360 ngy hay 365 ngy)
+ Phng thc thanh ton v hnh thc thng bo thanh ton.
+ Cc trng hp ch dn 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:
+ Chu trch nhim vi ngi y thc, chuyn nguyn vn chng t v cc ch th ca
ngi y thc cho Ngn hng nh thu.
+ Chu trch nhim tr mi chi ph pht sinh cho Ngn hng nh thu
Cu 13: Nu khi nim, cc bn lin quan, quy trnh thanh ton nh thu.
Khi nim:*ging cu 9
Cc bn lin quan:
+ Ngi y thc thu/ngi hng li (Principal)
+ Ngn hng chuyn (Remitting bank)
+ Ngn hng thu (Collecting bank)
+ Ngn hng xut trnh (Presenting bank)
+ Ngi tr tin (hay ngi th tri)
Quy trnh thanh ton:
+ Quy trnh nh thu trn:
(1) Ngi XK giao hng v gi trc tip chng t giao hng cho ngi NK
(2) Ngi XK k pht mt HP hoc ha n i tin ngi NK v vit lnh nh thu y
thc NH nc mnh thu tin t ngi NK
(3) NH chuyn y thc cho NH i l ca mnh nc NK bng th nh thu v km vi
HP hoc ha n yu cu NH ny thu tin t ngi NK
(4) NH i l xut trnh HP hoc ha n yu cu ngi NK tr tin hoc chp nhn tr
tin( ty vo loi HP)
(5) NH i l chuyn tin thu c thu c cho ngi hng li, trng hp HP tr
chm th NH s chuyn tr HP c k chp nhn thanh ton
(6) NH i l bo c ti khon ca NH chuyn
(7) NH chuyn bo c ti khon ca ngi hng li
+ Quy trnh nh thu km chng t
(1) Giao hng
(2) Lp b chng t thanh ton nh thu: Lnh nh thu km vi HP v cc chng t
thng mi
(3) y thc cho Nh i l thu h tin: Th nh thu km chng t thng mi
(4) Xut trnh HP i tin v yu cu thc hin cc iu kin nh thu (D/P, D/A, D/TC)
(5) Ngi tr tin chp nhn hay t chi thanh ton
(6) NH thu thng bo chp nhn hay t chi thanh ton
(7) NH chuyn thng bo chp nhn hay t chi thanh ton
Cu 14: Phn loi v so snh cc loi nh thu, trng hp p dng.
Phn loi: c hai loi nh thu l nh thu trn v nh thu km chng t.
So snh cc loi nh thu:
+ Ging nhau: u l phng thc thanh ton m trong ngi c cc khon tin phi
thu ghi trn cc cng c thanh ton, nhng khng th t thu c t ngi b k pht
m phi y thc cho ngn hng thu h
Nh thu trn Nh thu km chng t
Chng t nh thu Chng t ti chnh Chng t ti chnh v/hoc chng t
thng mi
Vai tr ca NH Ch ng vai tr thu h Ngoi vai tr l ngi thu h th cn
chu trch nhim khng ch chng
t thng mi v quyn li ca
ngi xut khu
Mc ri ro Cao, ngi nhn hng
c th khng tr tin
hoc chm tr trong
vic thanh ton
Thp hn so vi nh thu trn, tuy
nhin vn c ri ro l ngi nhp
khu khng nhn hng

Trng hp p dng: nh thu km chng t l mt phng thc rt ph bin trong thanh
ton quc t, cn nh thu trn do cha ng nhiu ri ro nn thng ch p dng trong cc
trng hp:
+ Ngi hng li v ngi tr tin c quan h thng xuyn v phi tin cy ln nhau
+ Cc giao dch mang tnh ni b (trong ni cc cng ty lin doanh hay cc cng ty m
cng ty con)
+ thanh ton cc dch v ph m ngi bn cung cp cho ngi mua
Cu 15: Phn bit nh thu trn v nh thu km chng t. C my loi nh thu km
chng t.
Phn bit nh thu trn v nh thu km chng t:*ging cu 14
C 3 loi nh thu km chng t l:
+ Thanh ton i ly chng t (D/P)
+ Chp nhn thanh ton i ly chng t (D/A)
+ Thc hin cc iu kin v iu khon quy nh i ly chng t (D/TC)
Cu 16: Phn tch vai tr ca cc ngn hng trong phng thc thanh ton nh thu.
- i vi nh thu trn: Ngn hng ch l ngi trung gian chuyn b chng t, thu h tin
cho khch hng, cn vic c thu c hay khng, c hay khng, c ng hn hay khng
th NH khng chu trch nhim.
- i vi nh thu km chng t
+ Ngn hng ch l ngi trung gian chuyn b chng t, thu h tin cho khch hng,
cn vic c thu c hay khng, c hay khng, c ng hn hay khng th ngn
hng khng chu trch nhim.
+ Khng ch chng t thng mi bo v quyn li cho ngi nhp khu.
Cu 17: Phn tch u nhc im ca phng thc nh thu km chng t i vi:
- Ngi XK:
+ u im:
- Chn chn b chng t ch c trao cho Ngi NK sau khi thanh ton
hay chp nhn thanh ton.
- C quyn kin Ngi NK ra ta nu khng tr tin hi phiu.
- C th ch nh ngi i din nc ngi NK thay mt mnh gii quyt
trng hp khng thanh ton hoc khng chp nhn thanh ton.
+ Nhc im:
- NH thu h trao b chng t hng ha cho Ngi NK trc khi ngi ny
thanh ton hay chp nhn thanh ton.
- Ch k chp nhn thanh ton c th b gi mo, hoc ngi k chp nhn
khng thm quyn hay cha c ng k mu ch k.
- NH thu h sai xt trong vic thc hin lnh nh thu, th mi hu qu u do
Ngi XK phi t gnh chu.
- Ton b hay mt phn chng t b tht lc, chm tr.
- NH khng chu bt c trch nhim no v vic lu kho, mua bo him, giao
hng hay d hng ha...
- NH thu h khng th hoc chm tr thanh ton do cc bin php kim sot
ngoi hi cm chuyn ngoi t ra ngoi quc gia.
- NH gi nh thu chm tr, mt kh nng thanh ton.
- Ngi NK khc t thanh ton hay chp nhn thanh ton trong khi hng ha
gi i t trc.
- Ri ro t gi.
- Ngi NK t chi thanh ton chi ph pht sinh no lin quan n nh thu hay
chi ph li sut m ngi NK phi chu.
- Ngi NK:
+ u im:
- C c hi kim tra chng t ti NH xut trnh trc khi thanh ton hay chp
nhn thanh ton.
+ Nhc im:
- Hng ha c th khng c kim nh, cha c bo him y , hay
khng ph hp vi hp ng.
- B chng t gi, c sai xt, hay c tnh gian ln thng mi.
- Sau khi chp nhn thanh ton hi phiu k hn (hay pht hnh k phiu)
ngi NK c th b ngi XK kin ra ta nu khng thanh ton ng hn.
- Ri ro t gi.
Cu 18: Phng thc tn dng chng t: khi nim, ngun lut iu chnh.
TL:
- KN: L mt s tha thun, trong mt NH (NH m th tn dng) theo yu cu ca KH
(Ngi yu cu m thu 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 NH 1 b chng t thanh ton ph hp vi
nhng quy nh ca th tn dng.
- Ngun lut iu chnh: Phng thc tn dng chng t c iu chnh da trn B Quy
tc v cch thc hnh thng nht v tn dng chng t (Uniform Customs and Practice for
Documentary Credits UCP) ca Phng Thng mi Quc t ICC ban hnh. Ln u tin
ban hnh l vo nm 1993, n nay sa i 6 ln v phin bn mi nht l UCP 600.
Cu 19: 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.
TL:
- UCP 600 l phin bn mi nht ca B Quy tc v cch thc hnh thng nht v tn dng
chng t ca Phng Thng mi Quc t ban hnh 25/10/2006 v c hiu lc t ngy
01/07/2007 thay th cho UCP 500. UCP 600 c mt s thay i c bn so vi bn UCP 500
nh sau: Th nht, UCP 600 b sung nhiu nh ngha v gii thch thut ng mi lm
r ngha ca cc thut ng cn gy tranh ci trong bn UCP 500. Th hai, thut ng Thi
gian hp l Reasonable Time cho vic t chi hoc chp nhn cc ti liu c thay
th bng khong thi gian c nh l 05 ngy lm vic ngn hng. Th ba, UCP 600 b
sung thm cc quy nh mi cho php chit khu tn dng th chm tr. Th t, theo UCP,
cc NH c th chp nhn ti liu bo him c cc ni dung dn chiu n cc iu khon
min tr (exclusion clause).
- b sung cho UCP 600 th ICC ban hnh bn Quy tc mi hng dn thc hnh
kim tra chng t theo L/C c tn gi l Bn Quy tc Tp qun Ngn hng Tiu chun Quc
t Kim tra Chng t theo L/C s 681, nm 2007 International Standard Banking Practice
for the Examination of Documents under Documentary Credits ISBP 681 2007 ICC.
- Mi quan h
- ngha
Cu 20: Nu cc bn lin quan, quy trnh thanh ton tn dng chng t v trng hp
p dng.
- Cc bn lin quan gm c:
+ Ngi yu cu m th tn dng (Applicant) l Ngi nhp khu hoc l Ngi
nhp khu y thc cho mt ngi khc.
+ Ngn hng pht hnh th tn dng (Issuing Bank) l Ngn hng ca ngi nhp
khu, n cp tn dng cho Ngi nhp khu.
+ Ngi hng li th tn dng (Beneficiary) l Ngi xut khu hay bt c ngi
no khc m Ngi hng li ch nh.
+ Ngn hng thng bo th tn dng (Advising Bank) l Ngn hng i l ca Ngn
hng pht hnh nc Ngi hng li.
Ngoi ra cn c:
+ Ngn hng xc nhn (Confirming Bank).
+ Ngn hng thanh ton (Paying Bank).
- Quy trnh thanh ton bng phng thc tn dng chng t:
Bc 1: Nh NK v nh XK tin hnh k kt hp ng ngoi thng, trong quy
nh thanh ton bng phng thc tn dng chng t.
Bc 2: Cn c vo hp ng ngoi thng k, Nh NK gi n yu cu m th
tn dng n Ngn hng pht hnh v tin hnh k qu.
Bc 3: Ngn hng pht hnh th tn dng xem xt, nu thy hp l s pht hnh th
tn dng qua Ngn hng i l (NH thng bo) cho Ngi XK hng li.
Bc 4: Ngn hng i l s tin hnh thng bo th tn dng v chuyn bn gc th
tn dng cho Ngi hng li.
Bc 5:Nh XK tin hnh kim tra L/C, nu thy ph hp th giao hng cho Nh
NK, cn khng ph hp th ngh Nh NK tu chnh L/C.
Bc 6:Nh XK xut trnh chng t cho Ngn hng thng bo i tin.
Bc 7:Ngn hng thng bo kim tra chng t, nu p ng yu cu ca L/C th
NH thanh ton hoc chp nhn chit khu theo cc iu khon ca L/C.
Bc 8: Ngn hng thng bo gi b chng t thanh ton chp Ngn hng pht hnh
Bc 9: Ngn hng pht hnh kim tra chng t, nu p ng cc yu cu ca L/C
th hon tin li cho Ngn hng thng bo.
Bc 10: Ngn hng pht hnh chuyn b chng t thanh ton cho Nh NK vi yu
cu hon li tin cho mnh, Nh NK c nhn chng t i nhn hng.
(Bc 7:Ngn hng pht hnh kim tra v thng bo kt qu kim tra b chng t
cho Ngi yu cu.
Bc 8:Ngi yu cu chp nhn hay t chi thanh ton.
Bc 9:Ngn hng pht hnh chp nhn hay t chi nhn chng t.)
Phn trong ngoc l trong sch n ghi nh vy nhng khng hiu???
- Trng hp p dng: Phng thc tn dng chng t c p dng trong cc trng hp
nh:
+ 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.
Cu 21: Ni dung ca n yu cu m L/C v cc bn lin quan.
TL:
- Ni dung ca n yu cu m L/C bao gm: Khng bit lm ch 3 ah???
- Cc bn lin quan gm c:
+ Ngi yu cu m th tn dng (Applicant) l Ngi nhp khu hoc l Ngi
nhp khu y thc cho mt ngi khc.
+ Ngn hng pht hnh th tn dng (Issuing Bank) l Ngn hng ca ngi nhp
khu, n cp tn dng cho Ngi nhp khu.
+ Ngi hng li th tn dng (Beneficiary) l Ngi xut khu hay bt c ngi
no khc m Ngi hng li ch nh.
+ Ngn hng thng bo th tn dng (Advising Bank) l Ngn hng i l ca Ngn
hng pht hnh nc Ngi hng li.
Ngoi ra cn c:
+ Ngn hng xc nhn (Confirming Bank).
+ Ngn hng thanh ton (Paying Bank).
Cu 22: L/C l g? Tnh cht c bn ca L/C.
TK:
- Th tn dng (L/C) l mt chng th do Ngn hng pht hnh m theo yu cu ca Ngi
NK (Ngi yu cu m th tn dng) nhm nu ln nhng cam kt tr tin cho Ngi XK
(Ngi hng li) vi iu kin ngi ny phi thc hin ng v y nhng iu khon
v iu kin quy nh trong l th (hoc ngi ny phi xut trnh c nhng chng t
ph hp).
- Tnh cht c bn ca L/C:
+ 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 23: Nu cc ni dung ch yu ca th tn dng. C s no kim tra ni dung ca
L/C.
TL:
- Ni dung ch yu ca th tn dng bao gm:
(1) S hiu L/C
(2) a im pht hnh L/C
(3) Ngy m L/C
(4) Loi L/C
(5) Tn, a ch ca nhng ngi c lin quan
(6) S tin ca L/C
(7) Thi hn hiu lc ca L/C
(8) Thi hn xut trnh chng t
(9) Thi hn tr tin ca L/C
(10) Thi hn giao hng
(11) iu khon v hng ha
(12) iu khon v vn ti, giao nhn hng ha
(13) Cc chng t Ngi XK phi xut trnh
(14) S cam kt tr tin ca NH pht hnh L/C
(15) Nhng iu khon c bit khc
(16) Ch k ca NH pht hnh
- C s kim tra ni dung ca L/C l hp ng ngoi thng.
Cu 24: 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.
TL:
- Ngy m L/C l ngy bt u pht sinh cam kt ca NH pht hnh i 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 XK
kim tra xem Ngi NK thc hin vic m L/C c ng hn nh quy nh trong hp ng
ngoi thng hay khng.
- Ngy ht hn L/C l ngy kt thc thi hn hiu lc ca L/C.
- Thi hn giao hng c ghi trong L/C v do hp ng mua bn quy nh, c mi quan h
cht ch vi thi hn hiu ca L/C.
- Mi quan h gia ba mc thi gian ny: Ngy m L/C phi trc ngy giao hng mt thi
gian hp l, khng c trng vi ngy giao hng. Thi gian hp l ny c tnh ti thiu
bng tng s ngy cn phi c thng bo m L/C, s ngy lu L/C NH thng bo, s
ngy chun b hng giao cho Ngi NK. Ngy ht hn L/C phi sau ngy giao hng mt
thi gian hp l. Thi gian ny bao gm s ngy lp b chng t, s ngy vn chuyn
chng t n NH pht hnh, hoc n a im xut trnh chng t quy nh trong L/C, s
ngy lu gi chng t ti NH thng bo v 7 ngy NH NH kim tra chng t.
Cu 25: 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?
TL:
- Xut trnh ph hp l khi xut trnh b chng t phi m bo cc yu cu sau:
+ ng loi chng t nh L/C yu cu.
+ ng s lng bn gc v bn sao.
+ ng ni dung m L/C yu cu.
+ Ghi r ngi pht hnh chng t...
- 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 khng thanh ton tin cho ngi hng li. Nhng
Ngn hng pht hnh c th:
+ Thng bo khng chm tr cc sai bit cho Ngi hng li bit.
+ C th tranh th kin ca Ngi yu cu v s sai bit.
+ C th c Ngi hng li y quyn thng tho v sai bit vi Ngi yu
cu.
+ Trong trng hp khng th b qua cc sai bit, Ngn hng pht hnh phi tr li
chng t cho Ngi xut trnh chng t khng chm tr.
Cu 26: Nu quy trnh sa i v hiu lc ca cc sa i th tn dng theo UCP600?
Cu 27: Cc loi chng t, cch xut trnh b chng t ph hp vi L/C v thi hn
xut trnh.
Cu 28: Nu trch nhim ca cc Ngn hng tham gia trong quy trnh thanh ton L/C
theo UCP600.
Cu 29: 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.
Cu 30: Cc loi th tn dng:
1) Th tn dng c th hy ngang (Revocable L/C) : L L/C m ngi yu cu pht hnh
(ngi NK) c quyn ngh NHPH sa i, b sung, hoc hy b bt c lc no m khng
cn s chp thun v thng bo trc ca ngi th hng (nh xut khu). L/C loi ny l
mt li ha tr tin khng chc chn cho ngi th hng. Do , n t c gii thng
gia s dng.
2) Th tn dng khng th hy ngang (Irrevocable L/C): L L/C sau khi c pht
hnh th NHPH khng c sa i, b sung hoc hy b ton phn hay tng phn ni dung
trong thi hn hiu lc ca n. L/C loi ny l mt s cam kt tr tin chc chn ca NHPH
cho ngi th hng L/C. V vy, n c p dng rt ph bin trong thanh ton quc t.
3) Th tn dng xc nhn (Confirmed L/C): L L/C khng th hy ngang, c mt NH
th 3 xc nhn, cng cam kt vi NHPH l s thanh ton/chp nhn thanh ton cho ngi
th hng khi xut trnh ph hp, theo yu cu ca NHPH. L/C loi ny c hai ngn
hng cam kt tr tin cho ngi th hng, do vy, an ton trong thanh ton rt cao.
4) Th tn dng min truy i (Without recourse L/C): L L/C m khi thanh ton cho
ngi th hng s tin ca L/C th Ngn hng c ch nh thanh ton khng c quyn
i li ngi th hng. L/C min truy i cng c s dng rng ri trong thanh ton
quc t.
5) Th tn dng c th chuyn nhng (Transferable L/C): L loi L/C khng th hy
ngang trong quy nh quyn ca ngi hng li l c th yu cu NHPH hoc l NH ch
nh chuyn nhng ton b hay mt phn quyn thc hin L/C cho mt hay nhiu ngi
khc.
6) Th tn dng tun hon (Revolving L/C): l loi L/C khng th hy ngang, m sau khi
s dng xong th n t ng c gi tr nh c, v n c lp i lp li theo vng tun hon
nh vy cho n khi tng tr gi ca Hp ng c s c thc hin xong.
Thng c dng khi cc bn tin cy ln nhau, mua hng thng xuyn, nh k, khi
lng ln v trong thi hn di v hng ha phi ng nht v chng loi, phm cht, cch
ng gi bao b.
7) Th tn dng gip lng (Back to back L/C): Sau khi nhn c L/C do ngi nhp
khu m cho mnh hng, nh xut khu cn c vo ni dung ca L/C ny v dng chnh
L/C ny th chp m mt L/C khc cho mt ngi khc hng vi ni dung gn ging
vi L/C ban u. L/C pht hnh sau gi l L/C gip lng (Back to back L/C), L/C dng
em i th chp gi l L/C gc (Master L/C).
Thng dng: trong mua bn thng qua trung gian khi m ngi trung gian khng mun s
dng L/C chuyn nhng bi v h khng mun l b mt khch hng ca h; L/C gc
khng cho php chuyn nhng; khi cc chng t cn c ca L/C gc khng trng hp vi
cc chng t ca L/C th hai. ( ngun: http://www.scribd.com/doc/42449241/Bai-Thuyet-
Trinh-Phan-Loai-Lc)
8) Th tn dng i ng (Reciprocal L/C): l loi th tn dng ch bt u c hiu lc khi
th tn dng kia i ng vi n c m. Thng c s dng trong mua bn hng i
hng, trong phng thc gia cng xut khu (tuy nhin phc tp).
9) Th tn dng thanh ton dn v sau (Deferred payment L/C): l th tn dng khng
th hy ngang, trong Ngn hng pht hnh L/C hay Ngn hng xc nhn L/C cam kt s
thanh ton cho ngi hng li dn dn ton b s tin ca L/C trong nhng thi hn quy
nh r trong L/C .
10) Th tn dng iu khon (Red Clause L/C): l loi L/C ng trc mt phn tin
cho Ngi hng li L/C trc khi giao hng.
Cu 31:Th tn dng c th chuyn nhng (Transferable L/C):
1) hi nim:
L loi L/C khng th hy ngang trong quy nh quyn ca ngi hng li l c th
yu cu NHPH hoc l NH ch nh chuyn nhng ton b hay mt phn quyn thc hin
L/C cho mt hay nhiu ngi khc.
Cc hnh thc chuyn nhng th tn dng:
NHPH chuyn nhng s pht hnh mt L/C mi trn c s kt hp L/C c th
chuyn nhng gc v n yu cu chuyn nhng ca Ngi th hng th nht.
NH s chuyn L/C c th chuyn nhng gc km theo n yu cu chuyn nhng
cho ngi th hng th 2. Cn vic hiu v vn dng L/C ny nh th no th s do
ngi th hng th 2 quyt nh.
2) Nhng lu khi p dng:
+ Phm vi p dng:
Th tn dng c th chuyn nhng ch c chuyn nhng mt ln.
Vic chuyn nhng L/C khng c ngha l hp ng mua bn cng c chuyn
nhng. Ngi hng li ban u vn l ngi chu trch nhim chnh vi nNK.
+ Chng t thay th: Cc chng t thay th l ha n v hi phiu.
+ Trch nhim ca cc bn lin quan th tn dng chuyn nhng:
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, nu nh
mnh khng c kh nng thc hin c L/C.
Chuyn nhng c cho php tu chnh hay khng, nu c cn qui nh r trong lnh
chuyn nhng.
Quy nh r Ngn hng no c quyn chuyn nhng L/C.
Ngi hng li th nht nn dnh quyn thay th chng t hon chnh chng t
theo yu cu ca L/C chuyn nhng m (Master transferable L/C). Cc chng t
thay th l ha n v hi phiu.
+ c th vn hnh L/C chuyn nhng c thun li:
L/C quy nh giao hng tng phn (Partial Shipment allowed).
Chp nhn thanh ton cc chng t do bn th 3 cp (Third Party Documents are
acceptable)
Chng t n chm cng chp nhn.
Cu 32: Th tn dng d phng:
1) hi nim: Theo Qui tc thc hnh tn dng d phng quc t ISP 98, tn dng d phng
c nh ngha l:
Cam kt khng hy ngang, c lp, bng vn bn v rng buc khi c pht hnh.
Ngi pht hnh cam kt vi Ngi hng li thanh ton chng t xut trnh trn b mt
ph hp vi cc iu khon iu kin ca th tn d phng theo ng cc qui tc ny.
Ngi pht hnh phi thanh ton cc chng t xut trnh bng vic chuyn s tin theo
phng thc tr tin ngay , hoc chp nhn hi phiu ca ngi hng.., hoc cam kt tr
tin sau hoc chit khu.
2) Tp qun: p dng UCP 500 hoc ISP 98. (ngun: http://www.scribd.com/doc/42449241/Bai-
Thuyet-Trinh-Phan-Loai-Lc)
3) Phm vi s dng: (SGK)
S dng nh mt bo lnh ca ngn hng pht hnh nhm m bo vic thc hin hp ng
thng mi, hp ng gia cng, hp ng lin doanh hay hp tc hay m bo cho vic
tham gia d thu.
Bo lnh cc khon vay ca hp ng vay n trong nc, quc t.
Tn dng d phng cn ng vai tr nh mt tn dng th thng mi l m bo kh nng
thanh ton.
Thc t cho thy tn dng th d phng c s dng kt hp cng cc phng thc bo
lnh v thanh ton khc.
Trong hp ng thu mua ti chnh, tn dng th d phng cn c s dng m bo
nhng ngha v ti chnh theo phn quyt ca ta n.
4) Trch nhim ca cc bn: tm hoi ko thy .





Cu 33: Back to back L/C:
1) Khi nim:
Sau khi nhn c L/C do ngi nhp khu m cho mnh hng, nh xut khu cn
c vo ni dung ca L/C ny v dng chnh L/C ny th chp m mt L/C khc
cho mt ngi khc hng vi ni dung gn ging vi L/C ban u.
L/C pht hnh sau gi l L/C gip lng (Back to back L/C), L/C dng em i th
chp gi l L/C gc (Master L/C).
Ngi m L/C gip lng l trung gian trong mua bn hng ha
Mc d gi l L/C gip lng, nhng c hai L/C ny khng ghi tiu nh vy
2) Nhng lu khi s dng:
L/C gc v L/C gip lng l hon ton c lp vi nhau.
S tin ca L/C gc thng ln hn L/C gip lng.
n gi ca hng ha trong L/C gip lng cng thng nh hn n gi hng ha
trong L/C gc.
S loi chng t ca L/C gip lng phi nhiu hn s loi chng t ca L/C gc.
Thi hn giao hng ca L/C gip lng phi sm hn so vi thi hn giao hng ca
L/C gc.
Thi hn hiu lc ca L/C gc phi di hn thi hn hiu lc ca L/C gip lng.
Cu 34: Red clause L/C:
1) Khi nim: L loi L/C ng trc mt phn tin cho Ngi hng li L/C trc khi
giao hng.
2) Nhng lu khi s dng:
Ngn hng 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 Ngn hng pht
hnh km vi mt L/G ca Ngn hng cam kt hon tr tin ng trc nu khng
thc hin L/C iu khon , hoc mt L/C d phng hoc mt K phiu c k bo
lnh ca Ngn hng.
Tn ca L/C iu khon c th khc nhau, nhng cng mt ni dung nh trn. V
d: Advance L/C, Anticipatory L/C,..
Cu 35: Th tn dng i ng (Reciprocal L/C):
Khi nim v nhng lu khi s dng:
L loi th tn dng ch bt u c hiu lc khi th tn dng kia i ng vi n
c m.
Trong L/C m trc s c mt 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 (This L/C will come in force,
when its counter L/C has been issued by the above beneficiary); cn trong L/C i
ng th c ghi cu: L/C ny i ng vi L/C s... m ngy... ti Ngn hng....(This
is the counter L/C against L/C No dated issued by)
L/C i ng thng c dng trong phng thc mua bn hng i hng hoc trong
phng thc gia cng xut khu (gia ngi nhn gia cng v ngi giao gia cng).
Cu 36: Th tn dng tun hon (Revolving L/C)
1) Khi nim: l loi L/C khng th hy ngang, m sau khi s dng xong th n t ng c
gi tr nh c, v n c lp i lp li theo vng tun hon nh vy cho n khi tng tr gi
ca Hp ng c s c thc hin xong.
2) Phn loi:
C 3 cch tun hon:
Tun hon t ng: l L/C s t ng c hiu lc li nh c m khng cn n s
thng bo ca NHPH cho ngi hng li.
Tun hon hn ch: L/C ch c hiu lc sau mi ln tun hon nu NHPH thng bo
v hiu lc ca n cho Ngi hng li.
Tun hon bn t ng: Sau mi vng tun hon, nu sau mt vi ngy m NHPH
khng c kin g v L/C k tip th L/C tun hon s t ng c gi tr nh c.
3) Trng hp p dng: thng c s dng trong quan h bun bn hng ha m cc
bn tin cy ln nhau, bun bn thng xuyn, nh k, s lng ln, giao nhiu ln trong
mt thi gian nht nh v hng ha phi ng nht v chng loi, phm cht, cch ng gi
bao b.
Cu 37: L/C c xc nhn:
1) Khi nim: L L/C khng th hy ngang, c mt NH th 3 xc nhn, cng cam kt
vi NHPH l s thanh ton/chp nhn thanh ton cho ngi th hng khi xut trnh ph
hp, theo yu cu ca NHPH.
2) Vai tr ca Ngn Hng xc nhn:
NH xc nhn cng c trch nhim nh NHPH, do khi yu cu NH xc nhn th
NHPH phi tr mt khon ph rt cao v c khi phi k qu n 100% tr gi ca
L/C.
i vi nhng th xc nhn, mi sa i u phi c s ng ca NH xc nhn th
sa i mi c gi tr thc hin.
Cn nu NH xc nhn khng ng vi cc sa i th phi thng bo ngay
khng chm tr cho NHPH.
Cu 38: So snh th tn dng gip lng v th tn dng i ng:
Ging nhau:
L L/C khng hu ngang
C 2 L/c ring bit trong qu trnh giao dch
C s pht hnh: l da trn mt L/C khc
Thi gian giao hng: khc nhau
Khc nhau:
L/C gip lng L/C i ng
Cc bn tham gia 3 bn: Nh XK, trung gian,
nh NK
2 bn: Ngi mua v
ngi bn, thng dng
trong phng thc mua
bn hng i hng hay gia
cng
Thi gian hiu lc Da trn th chp L/C Ph thuc vo L/C i
gc, v thi gian hiu lc
ngn hn L/C gc
ng, ch c hiu lc khi
L/C kia i ng vi n
c m thi gian hiu
lc = nhau
Tr gi S tin L/C gc thng ln
hn L/C gip lng
Gi tr tng ng

Cu 39: Lnh nh thu qui nh ph nh thu bn no th bn y chu, nhng ngi
nhp khu t chi thanh ton. Ngn hng thu h phi lm g?
Trng hp ny l: Ngi Nhp Khu chu chi ph ca Ngn hng thu , Theo iu
21a ca URC 522 1995 ICC th: Ngn hng thu c th giao chng t theo cc iu kin D/P
hay D/A hay D/TC m khng cn thu 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.
Cu 40: Ngn hng pht hnh c th pht hnh L/C c ni dung khc vi ni dung ca
hp ng hay khng?
L/C c hnh thnh t hp ng thng mi quc t nhng khi c thit lp th
L/C li hon ton c lp vi chnh hp ng . H qu l iu khon no ca hp ng
khng c ghi vo L/C s khng c gi tr iu chnh i vi cc bn lin quan. Mt khc,
nhng iu khon m hp ng khng iu chnh nhng li c quy nh trong L/C th s
c gi tr rng buc i vi cc bn lin quan
Theo UCP 600: Ve ban chat, tn dung la mot giao dch rieng biet vi
hp ong mua ban hoac cac hp ong khac ma co the la c s
cua tn dung. Cac ngan hang khong lien quan en hoac rang buoc
bi cac hp ong nh the, ngay ca khi tn dung co dan chieu en cac
hp ong nh the, ngay ca khi tn dung co dan chieu en cac hp
ong o. Do o, s cam ket cua mot ngan hang ve viec thanh toan,
thng lng thanh toan hoac thc hien bat c ngha vu nao khac trong
tn dung khong phu thuoc vao cac khieu nai hoac khien cao cua
ngi yeu cau phat hanh tn dung phat sinh t cac quan he cua ho
vi ngan hang phat hang hoac ngi thu hng.
Ngn hng pht hnh c th pht hnh L/C c ni dung khc vi ni dung ca hp
ng.
Cu 41: Vai tr ca ngn hng thng bo? Ngn hng xc nhn?
Vai tr ca ngn hng thng bo:
Ngn hng thng bo l ngn hng i l ca Ngn hng pht hnh L/C nc ngi hng
li L/C. Quyn li v ngha v ch yu ca Ngn hng thng bo nh sau:
Khi nhn c thng bo L/C ca Ngn hng pht hnh 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
Ngn hng thng bo ch chu trch nhim chuyn nguyn vn bc in , ch ko
chu trch nhim phi dch, din gii cc t chuyn mn ra ting a phng. Nu
ngn hng thng bo sai nhng ni dung in nhn c th Ngn hng phi chu
trc nhim
Khi nhn c b chng t ca Ngi hng li L/C chuyn ti, Ngn hng phi
chuyn ngay v nguyn vn b chng t ti Ngn hng pht hnh L/C. Ngn hng
ko chu trch nhim v nhng hu qu pht snha do s chm tr v/ hoc mt mt
chng t trn ng i n Ngn hng pht hnh L/C, min l chng minh c
mnh d gi nguyn vn v ng hn b chng t qua bu in
UCP 600: TRACH NHIEM CUA NGAN HANG THONG BAO
Tn dung va bat c sa oi nao co the c thong bao cho
ngi thu hng thong qua ngan hang thong bao. Ngan hang thong
bao, nhng khong phai la ngan hang xac nhan, thong bao tn dung
va cac sa oi ma khong cam ket ve thanh toan hoac thng lng
thanh toan.
Bang viec thong bao tn dung hoac sa oi, ngan hang thong
bao cho biet rang t no a thoa man ve tnh chan that be ngoai
cua tn dung hoac cua sa oi va rang thong bao phan anh chnh
xac cac ieu kien va ieu khoan cua tn dung hoac sa oi a
nhan.
Neu mot ngan hang c yeu cau thong bao tn dung hoac
sa oi nhng quyet nh khong lam viec o, th no phai thong bao
khong cham tre cho ngan hang ma t o a nhan c tn dung,
sa oi hoac thong bao.
Neu mot ngan hang c yeu cau thong bao tn dung hoac
sa oi, nhng t no khong co the thoa man ve tnh chan that be
ngoai cua tn dung, cua sa oi hoac cua thong bao, th no phai
thong bao khong cham tre cho ngan hang ma t o a nhan c
ch th. Tuy vay, neu ngan hang thong bao hoac ngan hang thong
bao th hai quyet nh thong bao tn dung hoac sa oi , th no phai
thong bao cho ngi thu hng hoac ngan hang thong bao th hai
biet rang t no a khong the thoa man c tnh chan that be
ngoai cua tn dung, cua sa oi hoac cua thong bao.
Vai tr ca ngn hng xc nhn
Bng vic xc nhn L/C, ngn hng xc nhn to ra thm mt s cam kt thanh
ton mt cch c lp i vi cam kt ca ngn hng pht hnh. Ngn hng xc
nhn m bo thc hin cam kt bt k ngn hng pht hnh c thanh ton hay
khng.
Theo UCP600: TRACH NHIEM CUA NGAN HANG XAC NHAN
a. Vi ieu kien la cac chng t quy nh c xuat trnh en ngan
hang xac nhan hoac en bat c mot ngan hang ch nh nao khac
va vi ieu kien viec xuat trnh la phu hp, ngan hang xac nhan
phai:
i. thanh toan, neu tn dung co gia tr thanh toan, bang cach:
- tra tien ngay, tra tien sau hoac chap nhan thanh toan vi ngan
hang xac nhan.
- tra tien ngay vi mot ngan hang ch nh khac va ngan hang
ch nh o khong tra tien.
- tra tien sau vi mot ngan hang ch nh khac va ngan hang ch
nh o khong cam ket tra tien sau hoac co cam ket tra tien sau,
nhng khong tra tien khi ao han.
- chap nhan vi mot ngan hang ch nh khac va ngan hang ch
nh o khong chap nhan hoi phieu oi tien no hoac co chap
nhan, nhng khong tra tien khi ao han.
- thng lng thanh toan vi mot ngan hang ch nh khac va
ngan hang ch nh o khong thng lng thanh toan.
ii. Thng lng thanh toan, mien truy oi, neu tn dung co gia tr
thng lng thanh toan tai ngan hang xac nhan.
b. Ngan hang xac nhan b rang buoc khong the huy bo oi vi
viec thanh toan hoac thng lng thanh toan ke t khi ngan hang o
thc hien xac nhan tn dung.
c. Ngan hang xac nhan cam ket hoan tra tien cho mot ngan hang
ch nh khac ma ngan hang hang nay a thanh toan hoac a
thng lng thanh toan cho mot xuat trnh phu hp va a chuyen giao
cac chng t cho ngan hang xac nhan. Viec hoan tra so tien cua
mot xuat trnh phu hp thuoc mot tn dung co gia tr thanh toan bang
chap nhan hoac tra tien sau la vao luc ao han, du ngan hang ch
nh a tra tien trc hoac a mua trc khi en han. Cam ket cua
ngan hang xac nhan hoan tra tien cho mot ngan hang ch nh la
oc lap vi cam ket cua ngan hang xac nhan oi vi ngi thu
hng.
d. Neu mot ngan hang c ngan hang phat hanh uy quyen hoac
yeu cau xac nhan mot tn dung nhng ngan hang nay khong san
sang lam viec o, th no phai thong bao cho ngan hang phat hanh
ngay va co the thong bao tn dung ma khong co xac nhan.
Cu 42: 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?
Mot Tn dung th co the thong bao cho ngi hng qua Ngan
hang thong bao ma khong co cam ket g ve pha Ngan hang thong
bao, nhng khi Ngan hang thong bao ong y thong bao Tn dung th
th phai kiem tra vi mot s can than thch ang tnh chan that be
ngoai cua Tn dung th ma mnh thong bao.
Neu mot ngan hang c yeu cau thong bao tn dung nhng t
no khong co the thoa man ve tnh chan that be ngoai cua tn dung,
th no phai thong bao khong cham tre cho ngan hang ma t o a
nhan c ch th.
Hoc l Ngan hang thong bao co the s dung dch vu cua mot
ngan hang khac (ngan hang thong bao th hai) e thong bao tn
dung cho ngi thu hng. Bang viec thong bao tn dung, khi ngan
hang thong bao th hai cho biet rang t no a thoa man ve tnh
chan that be ngoai cua thong bao ma no a nhan c va rang
thong bao phan anh chnh xac cac ieu kien va ieu khoan cua tn
dung va a nhan.
Cu 43: 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?
hng c v:
Theo UCP 500 iu 11b
Neu mot Ngan hang s dung dch vu cua Ngan hang thong bao e
thong bao Tn dung th cho ngi hng th cung phai s dung dch vu
cua Ngan hang nay e thong bao (cac) sa oi Tn dung th.
Cu 44: 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
b) Shipment date: 2/8/2011
Expiry date for presentation: 02/09/2011
c) Shipment date: 2/8/2011
Expiry date for presentation: 20/8/2011
Expiry date of L/C: 02/09/2011
a) Cac chng t phai c xuat trnh vao ngay het hieu lc hoac
trc ngay het hieu lc Ngy mun nht xut trnh l: 02/09/2011
b) Trong moi trng hp cac chng t khong c xuat trnh sau
ngay het hieu lc cua Tn dung th. Cac chng t phai c xuat trnh
vao ngay het hieu lc hoac trc ngay het hieu lc
V ko ghi r thi hn hiu lc ca L/C l bao nhiu nn mc nhin ta hiu thi gian
xut trnh phi nm trong thi hn hiu lc ca L/C. V vy, Ngy mun nht xut
trnh l: 02/09/2011
c) Viec xuat trnh bi ngi thu hng hoac bi ngi thay mat
ngi thu hng phai c thc hien vao hoac trc ngay het han
xuat trnh. [UCP 600: iu 6e
Ngy mun nht xut trnh l: 20/8/2011
Cu 45: 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?
C . V Theo UCP 600: Tr khi c quy nh khac trong Tn dung th, cac
Ngan hang se chap nhan mot chng t co ghi ngay lap chng t
trc ngay cua Tn dung th, vi ieu kien la chng t o phai c
xuat trnh trong thi han c quy nh trong Tn dung th va trong nhng
ieu khoan cua UCP nay.
Cu 46: Cc ngn hng c chp nhn thanh ton b chng t trong ha n
thng mi c pht hnh sau ngy giao hng?
C
Theo ISBP 681: Mi chng t no k c giy chng nhn phn tch, giy chng nhn gim
nh v giy chng nhn gim nh trc khi giao hng u c th c ghi ngy thng sau
ngy giao hng. Tuy nhin, nu mt th tn dng yu cu 1 chng t chng minh mt s
kin trc khi giao hng th chng t phi, hoc l bng tiu hoc l bng ni dung ch ra
rng s vic xy ra trc hoc vo ngy giao hng. Mt yu cu v mt : giy chng
nhn gim nh ko phi l mt yu cu chng minh mt s kin xy ra trc khi giao hng
. Cc chng t ko c th hin l chng c pht hnh sau ngy xut trnh.
Cu 47: 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?
Theo UCP 600: Chng t vn ti a phng thc khng ghi l ph thuc vo hp
ng thu tu
Chuyn ti c ngha l d hng xung phng tin vn ti ny v li xp hng ln mt
phng tin vn ti khc (d c cng 1 phng thc vn ti ) trong qu trnh vn ti t ni
gi, ni nhn hng ch hoc ni giao hng n ni n cui cng ghi trong th tn dng.
Mot chng t van tai ng sat, ng b hoac ng thuy noi a
co the ghi la hang hoa se hoac co the chuyen tai, mien la toan
bo hanh trnh van chuyen ch s dung mot va cung mot chng t
van tai.
Mot chng t van tai ng sat, ng b hoac ng thuy noi a
co the ghi chuyen tai se hoac co the xay ra la co the chap nhan,
ngay ca khi tn dung khong cho phep chuyen tai.
Vi vy chng tu vn ti ny vn ph hp vic L/C
Cu 48: 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:
Theo UCP 600:
Ngay phat hanh van n theo hp ong thue tau se c coi la
ngay giao hang, tr khi tren van n theo hp ong thue tau co
ghi chu hang a xep len tau co ghi ngay giao hang, trong trng
hp nay, ngay ghi trong ghi chu hang a xep len tau se c
coi la ngay giao hang d ngy ny c th xy ra hay khng xy ra trc hoc
sau ngy pht hnh chng t. V vy:
a. Trn B/L khng ghi ch g c Ngy giao hng: 5/8/2011
b. Ghi ch "shipped on board date 8/8/2011" Ngy giao hng: 8/8/2011
c. Ghi ch "shipped on board date 8/8/2011" Ngy giao hng: 3/8/2011
Cu 48: Xc nh s lng bn gc v bn sao cn xut trnh trong nhng trng hp
sau:
Theo UCP 600: If a credit requires presentation of multiple documents by using terms such
as "in duplicate", "in two fold" or "in two copies", this will be satisfied by the presentation
of at least one original and the remaining number in copies, except when the document itself
indicates otherwise.
Neu tn dung yeu cau xuat trnh chng t nhieu ban bang cach s
dung cac t nh (hai ban giong nh nhau) (gap hai lan) hoac (lam hai
ban), th co the xuat trnh t nhat mot ban goc va so con lai la cac
ban sao, tr khi nao ban than chng t quy nh khac.
Theo ISBP 681:
a) Invoice, One Invoice or Invoice in 1 copy, it will be understood to be a
requirement for an original invoice.
b) Invoice in 4 copies, it will be satisfied by the presentation of at least one
original and the remaining number as copies of an invoice.
c) One copy of Invoice, it will be satisfied by presentation of either a copy or an
original of an invoice.
+ Ha n, Mt ho n hoc Ha n mt bn th phi hiu l yu cu
mt bn gc ha n.
+ Ha n 4 bn th phi hiu t nht 1 bn gc ha n v s cn li l bn sao.
+ Mt bn ha n th phi hiu hoc l mt bn sao, hoc l mt bn gc ha
n.
Vi vy:
+ Invoices in 3 copies: 1 bn gc v 2 bn sao
+ Invoices in triplicates: bn gc bn ao
+ Invoices in 3 originals: 3 bn gc
+ Invoice in 1 copy: 1 bn gc
+ One copy of invoice: 1 bn gc hoc 1 bn sao [ty vo tp quan Ngn
hng
Cu 50: Nu cch xc nh thi hn hiu lc ca L/C cho ph hp. Nu khng quy
nh thi hn xut trnh ca L/C th thi hn xut trnh c xc nh nh th no?
Thi hn hiu lc ca L/C l thi hn m Ngn hng m L/C cam kt tr tin cho Ngi
hng li, nu ngi hng li xut trnh L/C trong thi hn v ph hp vi nhng quy
nh trong L/C. Thi hn hiu lc ca L/C bt u tnh t ngy m L/C n ngy ht hiu
lc ca L/C.
Xc nh mt thi hn c hiu lc L/C hp l, ngha l n va trnh ng vn cho Ngi
NK va ko gy kh khn cho vic xut trnh chng t ca Ngi hng li. Vic xc nh
ny cn tha mn cc nguyn tc sau y:
Ngy giao hng phi nm trong th hn hiu lc ca L/C v khng c trng vi
ngy ht hn hiu lc ca L/C
Ngy pht hnh L/C phi trc ngy giao hng mt thi gian hp l, khng c
trng vi ngy giao hng. Thi gian hp l ny c tnh ti thiu bng tng s ca
s ngy cn phi c thng bo m L/C, s ngy lu L/C Ngn hng thng bo ,
s ngy chun b hng giao cho Ngi nhp khu
Ngy ht hn hiu lc ca L/C phi sau ngy giao hng mt thi gian hp l. Thi
gian ny bao gm s ngy lp b chng t, s ngy vn chuyn chng t n Ngn
hng pht hnh L/C hoc n a im xut trnh chng t quy nh trong L/C, s
ngy lu gi chng t ti Ngn hng thng bo v 7 ngy Ngn hng Ngn hng
kim tra chng t
Nu khng quy nh thi hn xut trnh ca L/C th thi hn xut trnh c xem l ngy
ht hn thanh ton hoc thng lng thanh ton.