CU HI N TP THANH TON QUC T Cu 3: Ti sao hp ng k hn l cng c phng nga ri ro t gi?

V d: Mt nh nhp khu Vit Nam phi thanh ton cho nh xut khu 100.000 USD trong 3 thng ti. trnh ri ro trong trng hp USD tng gi trong thi gian 3 thng ti th ngay by gi nh nhp khu VN c th mua s USD cn thit theo hp ng k hn 3 thng. Gi s t gi k hn 3 thng ti thi im ny c yt ti ngn hng l USD/VND=15.450. Th nh vy c 100.000 USD nh nhp khu VN s tr cho ngn hng 1.545.000.000 VND thi im 3 thng ti cho d t gi thc t thi im l bao nhiu. Cu 4: So snh hp ng k hn v hp ng tng lai? Ging nhau: - Hp ng tng lai thc cht l hp ng c k hn c tiu chun ha v loi 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. Khc nhau: Hp ng k hn Cc ng tin giao Tt c cc ng tin. dch Tr gi hp ng Khng c tiu chun ha, s lng giao dchc tiu chun ha v khng thng lng c ngi mua v ngi bn tha thun. a im giao dch c. Hp ng tng lai Ch gii hn cho 1 s ngoi t.

Phi tp trung, ngi mua v ngi bn giao dchTp trung ti cc s giao dch, cc thnh vin vi nhau bng cc phng tin thng tin. giao dch vi nhau theo phng thc mt i mt.

Ngy gi tr

Bt c ngy lm vic no ty thuc vo thaVo ngy th 4, tun th 3 ca cc thng 3, 6, 9, thun ca ngi mua v ngi bn. 12.

Thi hn

Khng gii hn ty thuc vo tha thun caTi a l 12 thng. ngi mua v ngi bn.

Ri ro

Do khng thanh ton hng ngy nn ri ro rt lnNh c thanh ton hng ngy nn rt t ri ro. nu nh 1 bn tham gia hp ng khng thc hin hp ng.

Thanh ton

Khng c thanh ton trc ngy hp ng nThanh ton hng ngy bng cch ghi n (c) hn. vo ti khon k qu ca ngi nm gi hp ng.

S bin ng ca t Khng c gii hn, ty thuc vo cung cu trnMc bin ng t gi hng ngy c th c gi hng ngy th trng. gii hn bi s giao dch.

Cu 5: Hp ng tng lai v phng nga ri ro. Cho v d. Hp ng tng lai: L mt s tha thun v vic mua, bn mt s lng ngoi t nht nh trong tng lai ti mt mc t gi c nh.

C hai cch phng nga ri ro bng hp ng tng lai: - Short hedge: Doanh nghip nm gi ti sn v mun bn n vo 1 thi im trong tng lai, hoc DN cha nm gi ti sn hin ti nhng s c quyn s hu i vi ti sn trong tng lai v mun bn n. VD: Ngy 15/5/2009 1 doanh nghip sn xut c ph VN k vi i tc nc ngoi hp ng xut khu 1 triu tn c ph, trong 3 thng ti s giao hng tc l ngy 15/8/2009. Gi p dng trong hp ng l 18,75 USD/tn. + Nu gi giao ngay thc t trn th trng vo thi im 15/8/2009 l 17,50 USD/tn: Doanh thu ca doanh nghip= 17,50 x 1 triu = 17.500.000 USD. Li = (18,75 17,50)x 1 triu = 1.250.000 USD. Tng doanh thu= 17.500.000 + 1.250.000 = 18.750.000 USD. + Nu gi giao ngay thc t trn thi trng vo thi im 15/8/2009 l 19,50 USD/tn: Doanh thu ca doanh nghip= 19,50 x 1 triu = 19.500.000 USD. L = (19,50 18,75)x 1 triu = 750.000 USD. Tng doanh thu= 19.500.000 - 750.000 = 18.750.000 USD. - Long hedge: Trong tng lai doanh nghip phi mua 1 s lng ti sn no . VD: 1 doanh nghip VN cn nhp khu 100.000 pound ng vo thi im 3 thng ti sn xut, tc l ngy 15/8/2009. Doanh nghip k hp ng tng lai mua 100.000 pound ng thi hn 3 thng vi gi thc hin l 1,20 USD/1 pound vi nh xut khu nc ngoi. + Nu gi giao ngay thc t trn th trng vo thi im 15/8/2009 l 1,25 USD/1 pound: Li = (1,25 1,20)x 100.000 = 5.000 USD. Chi ph nhp khu = 1,25 x 100.000 = 125.000 USD. Tng chi ph m doanh nghip phi chu = 125.000 - 5.000 = 120.000 USD. + Nu gi giao ngay thc t trn th trng vo thi im 15/8/2009 l 1,05 USD/1 pound: L = (1,20 1,05)x 100.000 = 15.000 USD. Chi ph nhp khu = 1,05 x 100.000 = 105.000 USD. Tng chi ph m doanh nghip phi chu = 105.000 + 15.000 = 120.000 USD. Nh hp ng tng lai m doanh nghip s c nh v bit c doanh thu ca mnh l bao nhiu, cho d gi c ph trn th trng c bin ng. Cu 6: Ti sao quyn chn l cng c phng nga ri ro t gi? - Quyn chn l quyn nhng khng bt buc, mua hoc bn ti sn ti chnh hoc hng ha c s trong thi hn hiu lc hay ngy n hn. - Quyn chn tin t l quyn, ch khng phi ngha v mua hoc bn mt ng tin ny vi ng tin khc ti t gi c nh tha thun trc, trong mt khong thi gian nht nh. Quyn chn mua: VD: Cng ty A mua quyn chn mua 100.000 USD, k hn 6 thng, ph 100 VND/1 USD, t gi hp ng USD/VND = 17.500. Gi s c 3 trng hp sau: T gi giao ngay ti ngy o hn 17.000 Gi giao ngay ti ngy o hn Gi thc hin Ph quyn chn 1.700 triu 1.750 triu 10 triu 17.500 1.750 triu 1.750 triu 10 triu 18.000 1.800 triu 1.750 triu 10 triu

Li (l)

Khng thc hin

(10)

40

- Trng hp 1: t gi giao ngay ti ngy o hn l 17.000. Cng ty khng thc hin quyn chn, nn l ph 10 triu. - Trng hp 2: t gi giao ngay ti ngy o hn l 17.500. Cng ty c th thc hin hoc khng thc hin quyn chn, v nu thc hin hay khng th vn l khong ph l 10 triu. - Trng hp 3: t gi giao ngay ti ngy o hn l 18.000. Cng ty thc hin quyn chn, li 40 triu. Quyn chn bn: VD: Cng ty B mua quyn chn bn 100.000 EUR, k hn 3 thng, ph 200 VND/1 EUR, t gi hp ng EUR/VND = 16.500. Gi s c 3 trng hp sau: T gi giao ngay ti ngy o hn 16.000 Gi giao ngay ti ngy o hn Gi thc hin Ph quyn chn Li (l) 1.600 triu 1.650 triu 20 triu (30 triu) 16.500 1.650 triu 20 triu 20 triu 17.000 1.700 triu Khng thc hin 20 triu 20 triu

- Trng hp 1: t gi giao ngay ti ngy o hn l 16.000. Cng ty B thc hin quyn chn bn , nn li 30 triu. - Trng hp 2: t gi giao ngay ti ngy o hn l 16.500. Cng ty c th thc hin hoc khng thc hin quyn chn bn, v nu thc hin hay khng th vn l khong ph l 20 triu. - Trng hp 3: t gi giao ngay ti ngy o hn l 17.000. Cng ty khng thc hin quyn chn bn. V nu cng ty bn trn th trng trao ngay s c li hn. Cu 8: Cc phng thc thanh ton? Trang 49 gio trnh thy Lc Cu 9: D/P v D/A l g? c im ca hnh thc thanh ton ny? - D/A: B chng t / chp nhn thanh ton. Nh XK thng qua nhn hng ca mnh gi b chng t nh thu n ngn hng ca nh NK. Nh NK k chp nhn thanh ton v nhn b chng t. DA : Document against Acceptance , ngn hng giao chng t v buc bn k hi phiu chp nhn v cam kt thanh tan sau 1 thi hn no , thi hn ny ghi sn trn hi phiu do ngn hng bn bn lp ra. - D/P: B chng t / thanh ton. Nh XK thng qua nhn hng ca mnh gi b chng t nh thu n ngn hng ca nh NK. Nh NK thanh ton tin hng v nhn b chng t. DP : Document against Payment, ngn hng ch giao chng t khi bn thanh tan ngay hi phiu. Cu 10: S khc bit gia L/C tr ngay v L/C tr chm? L/C tr ngay Ngy thanh ton Ngay khi chng t c chuyn ti ngn hng. L/C tr chm Din ra chm so vi ngy chng t c chuyn ti ngn hng. Li th Ngi nhp khu chu trch nhim thanh ton khiNgi nhp khu ch chu trch nhim thanh chng t gi n ngn hng pht hnh. ton khi n ngy o hn do ngi nhp khu c thi gian bn hng, thu tin hng tr cho ngha v trong L/C. Gia thanh ton hp Gi thanh ton L/C tr ngay s thp hn hn L/CNgi xut khu phi chu cc chi ph ti chnh ng tr chm. trong thi gian tr chm, nn gi thanh ton L/C tr chm s cao hn L/C tr ngay.

Cu 11: in SWIFT l g? Vi thng tin v hot ng/ sn phm ca t chc SWIFT? SWIFT l mt t chc phi li nhun. Mc ch l gip cc ngn hng trn th gii, tt nhin phi l thnh vin ca SWIFT, chuyn tin cho nhau hoc trao i thng tin cho nhau. Mi thnh vin c cp 1 m giao dch gi l SWIFT code. Cc thnh vin trao i thng tin/chuyn tin cho nhau di dng cc SWIFT message, l cc bc in c chun ha di dng cc trng d liu, k hiu my tnh c th nhn bit v t ng x l giao dch. SWIFT trong ting Anh vit tt cho, Society for Worldwide Interbank Financial Telecommunication, trong ting Vit c ngha l, Hip hi Vin thng Ti chnh Lin ngn hng Ton th gii. SWIFT cung cp (a) cc dch v truyn thng an ninh v (b) phn mm giao din cho cc c quan chuyn bn bun ti chnh. Cu 12: B chng t hng ha bao gm nhng chng t ch yu g? Ha n thng mi. Vn n ng bin. Phiu ng gi. Giy chng nhn xut x. Giy chng nhn s lng/ trng lng. Giy chng nhn phm cht hng ha. Bo him n. Giy chng nhn v sinh. Giy chng nhn kim dch thc vt. Giy chng nhn kim dch ng vt. T khai hi quan. Cu 13: Vn n l g? K hu vn n lm g? Vn n l g: Vn n l chng t xc nhn vic chuyn ch hng ha do ngi vn chuyn cp cho ngi gi hng. K hu vn n lm g: l vic xc nhn ca ngi nhn hng hoc ca ngi c quyn xc nhn sau khi a ra ch dn trn chng t vn ti a phng thc dng chuyn nhng c chuyn giao hng ha nu trong chng t cho ngi c xc nh. Cu 14: Nghip v pht hnh th bo lnh nhn hng? Bo lnh nhn hng: Bo lnh nhn hng to iu kin cho khch hng c th ly hng trc khi nhn c b chng t vn chuyn v cho bt k mt l do no khc nh thay th vn n ng bin c b tht lc. Bo lnh nhn hng thng c pht hnh km vi Th tn dng. Bo lnh nhn hng l s bo m t pha ngn hng ( sau khi k kt vi ngi mua/ nh nhp khu ) cho Cng ty vn chuyn hoc Nh xut khu cho vic giao hng ha m cha cn xut trnh vn n ng bin. H s bo lnh n xin bo lnh Hp ng mua bn / Hp ng bo hnh ( bn gc ) H s d thu & thng bo mi thu Giy t m bo cho ngn hng. Ring i vi Bo lnh nhn hng cn thm: Giy yu cu k hu vn n ( nu b chng t v khch hng ) Thng bo hng n ca Hi quan/hng vn ti ( nu c )

B chng t giao hng bn sao ( trong trng hp bo lnh) B chng t giao hng bn gc ( trong trng hp k hu vn n ). iu kin bo lnh C y nng lc php lut dn s, nng lc hnh vi dn s theo qui nh ca php lut. C tr s giao dch (i vi php nhn, doanh nghip t nhn); Mc ch ngh ngn hng bo lnh l hp php; C kh nng ti chnh thc hin ngha v c ngn hng bo lnh trong thi hn cam kt; C bo m hp php cho ngha v c bo lnh(bao gm k qu, cm c ti sn, th chp ti sn, bo lnh ca bn th ba v cc bin php bo m khc theo quy nh ca php lut); Trng hp khch hng l t chc hoc c nhn nc ngoi th cc iu kin nu trn phi tun th theo quy nh v qun l ngoi hi ca Vit Nam. Pht hnh Th bo lnh nhn hng: Khch hng phi c Th yu cu pht hnh bo lnh (theo mu ca Ngn hng) km 01 bn sao vn n ng bin v 01 bn sao ho n (c sao y bn chnh ca n v). L ph bo lnh Pht hnh th bo lnh - Min k qu hoc k qu di 100% tr gi - K qu 100% tr gi 2%/nm 1% 110.000 110.000

Cu 15: Sc du lch? Sc du lch: L loi sc do ngn hng pht hnh v c tr tin ti bt c chi nhnh hay i l ca ngn hng trong v ngoi nc. Thi gian hiu lc ca sc du lch l v hn nn rt thun tin trong du lch. L mt loi sc quc t, bao gm 5 loi n v tin t: USD, EUR, AUD, CAD, JPY. Chng c in sn mnh gi v c chp nhn phn ln cc quc gia trn th gii. USD EUR AUD CAD JPY 50 50 50 50 100 100 100 100 10.000 20.000 200 200 500 50.000 500 500 1.000

Ti mt s nc pht trin, sc du lch c gi tr thanh ton nh tin mt. Ngi mua sc du lch c th quy i ra tin mt bng cch k xc nhn ln t sc: - Ch k th nht (cn gi l ch k ca ngi cm sc): l phn xc lp ch quyn ca ch sc (khch hng k khi mua sc ti Ngn hng pht hnh sc). Ch k ny, khi khch hng em sc n bn cho Ngn hng hoc cc i l chp nhn thanh ton sc ca Ngn hng c sn trn mt trc v nm gc bn phi ca t sc. - Ch k th hai (cn gi l ch k i chng): l ch k i chng ca ch sc (khch hng s k khi bn sc cho cc i l thu mua sc ca Ngn hng). Ch k ny nm gc di bn tri ca t sc. Nu hai ch k ny hon ton ging nhau th khch hng s c thanh ton tin. L mt trong nhng phng thc thanh ton thng thng dnh cho khch hng khi i nc ngoi vi nhng tin ch ni bt: + An ton hn tin mt: Sc du lch c th c hon i khi b tht lc hay mt cp, thng thng trong vng 24 gi.

+ D s dng v bo qun: Ph hp vi c nhng chuyn i ngn v di ngy, c th dnh cho nhng chuyn i tip theo. + Thanh ton tin li: Sc du lch c chp nhn thanh ton rng ri gn nh khp th gii. + Phng tin kim sot chi tiu: Gip khch hng c k hoch chi tiu hp l trong khon kinh ph d tr cho chuyn i. + Hon i d dng: Dch v thu i ton cu, 24/24 gi, 365 ngy/nm, c mt t cc ngn hng n nh hng, sn bay v cc trung tm thng mi. Lu : - Ngi mua sc du lch: l ngi s dng sc du lch. - Khng chp nhn vic ngi mua sc l thn nhn hoc ngi c y quyn. Ph dch v: Ty theo quy nh ca tng ngn hng, hoc ni tip nhn sc. Cc Ngn hng pht hnh sc du lch ti Vit Nam: ACB, ANZ, Hong Kong Bank, Sacombank, Vietcombank v Vietinbank. Trong thi gian quy nh l 7 ngy k t khi nhn sc t khch du lch, phi hon thin cc th tc thanh ton vi ngn hng. Cc nguyn tc m bo vic lu thng sc du lch Du khch khi mua sc du lch c th tr bng tin mt hoc thanh ton theo hnh thc chuyn khon, phi k tn trn mi t sc (k bng ch k n gin v ch k thng s dng). t sc du lch c chp nhn thanh ton, ch s hu sc du lch phi k ch k th hai trng khp vi ch k th nht ( c k khi mua) trc mt nhn vin l tn, thu ngn hoc nhn vin ngn hng. V nguyn tc, khi thanh ton khng b mt ph, nhng trn thc t cc c s nhn thanh ton vn thng thu ph t 0,5 - 2%. Khi mt sc du lch, du khch phi xut trnh giy t ty thn v n trnh by, thng bo ngay cho c s pht hnh sc (cng c th l i l ca c s pht hnh) c bin php gii quyt n b. PHN L THUYT 1. 2. 3. 4. 5. 6. 7. 8. 9. nh ngha ngoi hi, t gi hi oi Phng php nim yt gi trc tip, gin tip t gi hi oi. Cho v d minh ha. Xc nh t gi hi oi theo phng php cho Nhng nhn t nh hng t gi hi oi Cc bin php iu chnh t gi hi oi So snh giao dch giao ngay v giao dch c k hn ngoi hi Nghip v giao dch swap l g? Y ngha Hi phiu l g? Cc i tng lin quan. S lu chuyn hi phiu tr ngay, hi phiu tr chm

10. K hu hi phiu l g? Trnh by nghip v k hu hi phiu theo lnh v k hu trng. 11. Trnh by s nghip v thanh ton bng th thanh ton 12. Cc iu kin m bo ngoi hi p dng trong thanh ton quc t m bo quyn li ca cc bn mua v bn bn.

13. iu kin thi gian thanh ton: - Tr tin ngay i km chng t (At sight, D/P), - Tr tin sau X ngy nhn chng t (D/A) 14. Phng thc thanh ton nh thu km chng t 15. Phng thc thanh ton th tn dng chng t : khi nim, trnh t nghip v, 16. Trnh by phng thc nh thu km chng t trong trng hp mua bn hng tr chm. V sao phng thc nh thu khng m bo quyn li ca bn bn hng. Nu l ngi xut khu, theo Anh (Ch) c phng thc no m bo thanh ton hn phng thc ny khng? Hy k ra, v gii thch ti sao? 17. Phng thc thanh ton bng th tn dng chng t l g? V s trnh t nghip v trong thanh ton bng th tn dng loi khng hy ngang, xc nhn, thanh ton tr ngay (ngn hng thng bo l ngn hng xc nhn thanh ton) 18. V s thanh ton th tn dng khng hy ngang, khng xc nhn, thanh ton ngay. Ngn hng thanh ton l ngn hng th ba, khc vi ngn hng thng bo 19. Nu l nh xut khu hng ha th bn s chn phng thc thanh ton no m bo s c ngi mua thanh ton tin bn hng. Gii thch r l do chn v vai tr cc bn tham gia trong phng thc thanh ton 20. Trnh by nghip v L/C khng hy ngang, thanh ton tr chm. Ngi bn sau khi xut trnh b chng t cho ngn hng thng bo th xin chit khu b chng t c nhn tin trc PHN BI TP Bi 1: Sau y l mt s iu khon c trch ra t mt th tn dng: Sender bank: Industrial and Commercial Bank of Viet Nam, Branch 1,Ho Chi Minh City Applicant: Viet Hoang Trading Co. 42 bis Truong Son Street, District 10, Ho Chi Minh City Form of documentary credit: Irrevocable Documentary credit Number: 902 LCB 20000134 Date of issue: 21-7-2000 Date and place expiry: 17-8-2000 in SEOUL, KOREA Amount : USD 128.934 # CIF HCM City port (Incoterm 1990) Available with advising bank by negotiation by beneficiarys draft (s) drawn on applicant for 100PCT of invoice value accompanied by the following documents in duplicate (unless otherwise stated) . Beneficiary: SK Global Co.,ltd 2 GA ULCHIRO CHUNG-GU Draft at sight for 100 PCT of invoice in duplicate Drawee: Industrial and Commercial Bank of Viet Nam, Ha Noi, Viet Nam Latest date of shipment: 10-8-2000 Partial shipment: not allowed

Cho bit: Ngi bn giao hng vo ngy9-8-2000 Ha n s (invoice No.) C0309732 do bn bn lp ngy 7-8-2000 Yu cu: Da vo nhng iu khon trn, hy lp t hi phiu tr ngay gi cho ngn hng nh thu tin bn hng. Bi 2 Mt th tn dng c pht hnh ngy 13/11/2002 c ni dung sau: - Sender: Taipei Bank Tung Men Branch - Drawee: Taipei Bank, Taipei - Receiver: International Commercial Bank of China, The Ho Chi Minh City VN. - Form of documentary credit: Irrevocable - Documentary credit Number: F2ATTV2001342USO - Date and place of issue: 021113 - Date and place of expiry: 021230 Viet Nam - Applicant: MAUI ENTERPRISES CO. TAIPEI , TAIWAN - Beneficiary: Tay Ninh Agricultural Seeding Service Co. HCM Branch (TAGRO) - Currency code, Amount: USD , 12600.0 - Draft : At sight - Description of goods: FOB HCM port - Single bamboo chopstick, quantity and unit price as per sales contract. - Latest date of shipment: 021223 - Instruct to Pay/ Accept/ Negotiate Bank: 1 - We will remit the proceeds to the negotiating banks A/C upon receipt of their documents all in order 2 Documents to be sent in two sets by consecutive registered airmail to us at: 1F 71, Sec 2, Jen Ai Road Taipei 100, Taiwan R.O.C Ngy 22/11/2002, Cng ty TAGRO giao mt l hng gm 600 bags, unit price: USD 10.5/bag v pht hnh Commercial Invoice No.: 221102 Ngy 22/11/2002 i tin. Cng ty TAGRO s lp hi phiu, b chng t hng ha v gi cho ngn hng Nng nghip v Pht trin Nng thn chi nhnh T/P HCM (Viet Nam Bank for Agriculture and Rural Development Saigon Branch) i tin ngi mua Hi : 1/ Hy lp hi phiu i tin ngi mua da trn th tn dng v thc t giao hng trn. Bi 3 : Cng ty A vay ngn hng Incombank s tin 170.000 DEM trong thi hn 3 thng. c s tin cho vay trn, Incombank tin hnh bn ngay cho ngn hng VCB 100.000 USD, ng thi k hp ng mua k hn 3 thng s tin 100.000 USD cng ti VCB. Trong lc ch 3 thng sau giao tin cho Incombank, VCB em 100.000 USD cho cng ty B vay trong thi hn 3 thng thu li.

Yu cu: Tnh kt qu kinh doanh ca 2 ngn hng trn, bit rng t gi ngoi hi giao ngay trn th trng l USD/DEM Li sut ng USD Li sut ng DEM Bi 4 : Ngy 2-1-2000, ngn hng Lun n nim yt t gi hi oi nh sau : GBP/ USD USD/FRF = 1,6725/75 = 5,7515/95 = 1,7. = 5% / nm = 7% / nm

1/ Tnh GBP/ FRF = ? 2/ Cng ty A c chi nhnh Lun n mun mua 200.000 FRF thanh ton tin nhp hng ha t Php. Hi : Cng ty A phi b ra bao nhiu ng GBP i ly s ngoi t trn. Bi 5 Ti Lun n ngy 12/3/1999, Ngn Hng Lun n nim yt t gi ngoi t nh sau: USD/DEM GBP/DEM = 1,4230/75 (*) = 1,8300/50

a/ T t gi USD/DEM (*), Anh (Ch) hy xc nh: ng tin no l ng tin yt gi, ng tin nh gi ?. Cch c t gi, ngha ca cc ch ci USD, DEM ? T gi ngn hng mua (BID RATE), t gi ngn hng bn (ASK RATE) b/ Xc nh t gi GBP/USD = ? Bi 6 : Vo ngy X, cc th trng t gi mua bn ngoi t c nim yt nh sau: Ti New York Ti Tokyo Ti London : GBP / USD : USD / JPY : GBP / JPY = 1,7080/95 = 125-130 = 208-210

Mt doanh nghip dng 100.000 USD kinh doanh kim li thng qua chnh lch t gi cc th trng. Doanh nghip nn kinh doanh nh th no ? Bi 7 : T gi nim yt vo 5/2/2001 ti mt ngn hng nh sau: EUR / TWD EUR / HKD USD / EUR Hi : A/ T t gi (*) , hy xc nh: = 32,6 - 32,95 (*) = 7,25 7.50 = 1,015 1,050

ng tin yt gi, ng tin nh gi ngha cc ch ci EUR, TWD. Cch c t gi B/ S dng phng php tnh t gi cho, hy xc nh t gi: TWD / HKD USD / TWD =? =?

MT S THI MU ( Thi gian lm bi : 90 pht ) ( Sinh vin khng c s dng ti liu)

S 1 I/ L Thuyt : Cu hi 1: T gi hi oi l g? Cc bin php n nh t gi hi oi. Cu hi 2: Cc iu kin m bo ngoi hi p dng trong thanh ton quc t m bo quyn li ca cc bn mua v bn bn . Cu hi 3: Nu l nh xut khu hng ha th bn s chn phng thc thanh ton no m bo s c ngi mua thanh ton tin bn hng. Gii thch r l do chn v vai tr cc bn tham gia trong phng thc thanh ton . Cu hi 4: Trnh by nghip v L/C khng hy ngang, thanh ton tr chm. Ngi bn sau khi xut trnh b chng t cho ngn hng thng bo th xin chit khu b chng t c nhn tin trc II/ Bi Tp : T gi nim yt vo 5/2/2001 ti mt ngn hng nh sau: EUR / TWD EUR / HKD USD / EUR Hi : A/ T t gi (*) , hy xc nh: ng tin yt gi, ng tin nh gi ngha cc ch ci EUR, TWD. Cch c t gi B/ S dng phng php tnh t gi cho, hy xc nh t gi: TWD / HKD USD / TWD =? =? = 32,6 - 32,95 (*) = 7,25 7.50 = 1,015 1,050

 S 2 : I/ L Thuyt : Cu hi 1: Trnh by s nghip v thanh ton bng th thanh ton Cu hi 2: Hi phiu l g? Trnh by s lu chuyn hi phiu trong thanh ton tr chm Cu hi 3: Trong hp ng mua bn ngoi thng ngy 10/7/2002 c ghi: Seller: Buyer: HOANG THANH TRADING CO.,LTD INFINITE INVESTING AND TECHNICAL CONSULTANT CO.,LTD

200 Nguyn H street, Hai Chu District, Da Nang City, Vit Nam 14F-4, No.110 Sanduo 4TH RD. Kaohsiung Taiwan R.O.C Hai bn tha thun iu khon sau: Goods description: Frozen round scad whole, size 50-60/50-55 Quantity: 1x40FT container, 2.500 cartons, (equal to 25.000 kgs) at USD 1.02/kg Term of delivery: CFR Singapore port Latest date of shipment: 05/10/2002 Term of payment: documents against acceptance after 90 days of bill of lading date. Bit rng : Bn bn m ti khon giao dch ti ngn hng VIETCOMBANK, chi nhnh thnh ph H Ch Minh Bn bn hon thnh ngha v giao hng nh hai bn tha thun v c i l hng tu cp vn n ng bin ngy 05/10/2002 Yu cu : 1. 2. Da vo nhng d liu trn, hy lp mt hi phiu i tin ngi mua theo phng thc nh thu. Nu ngi bn k pht hi phiu vo ngy 03/10/2002 th c c khng? Ti sao? II/ Bi ton : Vo ngy X, cc th trng t gi mua bn ngoi t c nim yt nh sau: Ti New York Ti Tokyo Ti London : GBP / USD : USD / JPY : GBP / JPY = 1,7080/95 = 125-130 = 208-210

Mt doanh nghip dng 100.000 USD kinh doanh kim li thng qua chnh lch t gi cc th trng. Doanh nghip nn kinh doanh nh th no ? No ................... For ................... BILL OF EXCHANGE

......................... his FIRST Bill of exchange (Second o f the same tenor and date being umpaid) ......................... pay to........................................................................................................ ........................................................................................................................................... ........................................................................................................................................... The sum of .......................................................................................................................... To: ............................................................ ............................................................ .............................. .............................. S 3 L thuyt Cu hi 1: Trnh by nghip v lu chuyn sc (cheque) qua hai ngn hng Cu hi 2: V s thanh ton th tn dng khng hy ngang, c xc nhn, thanh ton ngay (D/P) bi ngn hng xc nhn (ngn hng xc nhn khc ngn hng thng bo) Cu hi 3: Mt th tn dng c pht hnh ngy 13/11/2002 c ni dung sau: - Sender: Taipei Bank Tung Men Branch - Drawee: Taipei Bank, Taipei - Receiver: International Commercial Bank of China, The Ho Chi Minh City VN. - Form of documentary credit: Irrevocable - Documentary credit Number: F2ATTV2001342USO - Date and place of issue: 021113 - Date and place of expiry: 021230 Viet Nam - Applicant: MAUI ENTERPRISES CO. TAIPEI , TAIWAN - Beneficiary: Tay Ninh Agricultural Seeding Service Co. HCM Branch (TAGRO) - Currency code, Amount: USD , 12600.0 - Draft : At sight - Description of goods: FOB HCM port - Single bamboo chopstick, quantity and unit price as per sales contract. - Latest date of shipment: 021223 - Instruct to Pay/ Accept/ Negotiate Bank: 1 - We will remit the proceeds to the negotiating banks A/C upon receipt of their documents all in order 2 Documents to be sent in two sets by consecutive registered airmail to us at: 1F 71, Sec 2, Jen Ai Road Taipei 100, Taiwan R.O.C Ngy 22/11/2002, Cng ty TAGRO giao mt l hng gm 600 bags, unit price: USD 10.5/bag v pht hnh Commercial Invoice No.: 221102 Ngy 22/11/2002 i tin. Cng ty TAGRO s lp hi phiu, b chng t hng ha v gi cho ngn hng Nng nghip v Pht trin Nng thn chi nhnh T/P HCM (Viet Nam Bank for Agriculture and Rural Development Saigon Branch) i tin ngi mua

Hi: 1/ Hy lp hi phiu i tin ngi mua da trn th tn dng v thc t giao hng trn. 2/ Trn vn n ng bin: Tn ngi gi hng shipper lai ? Tn ngi c y thc thu xp vic thu tin v giao hng cho ngi mua cng n consignee? Tn ngi c thng bo nhn hng -notify party ? Cng xp hng -Port of loading ? Cng d hng - port of discharg 3/ Khi ngi mua tr tin th ngn hng s lm g ngi mua c th nhn hng? 4/ Nu ngi bn giao hng v xut trnh hi phiu vo ngy 31/12/2002 th c c ngn hng thanh ton ? ti sao. No.. For .. BILL OF EXCHANGE .. At. of this FIRST bill of Exchange (second of the same tenor and date being unpaid). pay to The sum of Value received as per our Invoice(s) No(s).:... dated Drawn under .. Dated/wired. To:

Bi ton: Ngy 2-1-2000, ngn hng Thy S nim yt t gi hi oi nh sau: GBP/ USD USD/CHF = 1,8750/95 = 1,6100/75 (T gi hai ng tin yt gi khc nhau)

1/ Tnh GBP/ CHF = ?

2/ Cng ty A chi nhnh ti Thy S mun mua 200.000 GBP thanh ton tin nhp hng ha t Anh. Hi cng ty A phi b ra bao nhiu ng CHF i ly s ngoi t trn.