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BI TP K TON NGHIP V NGN QU Bi 1: Ngy 20/3/X ti NHCT Hi Phng c cc nghip v pht sinh: 1.

Cty TNHH Bnh Minh np vo NH giy lnh tin mt, s tin 123tr, s d trn TK TGTT ca cty ny l 150tr 2. Cty CP xy dng Hi phng np giy np tin v tin mt 50tr vo TK TGTT , th qu kim m v thu 3. Cty Giy Lin doanh Vit M np giy np tin v tin mt 50tr vo TKTGTT , th qu kim m ch c 49tr 4. np vo NHNN Hi phng 40tr, trong ngy nhn c giy bo c ca NHNN Hi Phng 5. cui ngy kim qu tha 100ng Bi 2: Ngy 15/4/X NH nng nghip H Nam iu chuyn qu tin mt theo lnh ca NH Nng nghip Vit Nam 100tr n NH Nng nghip Nam nh, x l cc nghip v pht sinh ti 2 ngn hang trong cc trng hp: + NH nng nghip Nam nh n nhn tin ti NH nng nghip h Nam + NH nng nghip H Nam vn chuyn tin v giao nhn ti Nh Nng nghip Nam nh Bi 3: Ti NHTM CN ACB c cc nghip v pht sinh: 1. ngy 21/1/X NH kim qu cui ngy thiu 2tr, cha xc nh nguyn nhn 2. sau ngy 25/1/X Nh lp hi ng x l v xc nh nguyn nhn thiu l do th qu bt cn trong khi kim m tin thu ca khch, hi ng quyt nh th qu A phi bi thng bng tin mt, trong ngy nhn c tin bi thng 3. ngy 25/2/X NH kim qu cui ngy pht hin thiu 500ng cha xc nh c nguyn nhn 4. ngy 27/3/X Nh kim qu cui ngy pht hin tha 1,5tr nguyn nhn do thu tha ca KH, c s ng , ngn hang b vo TKTGTT cho KH

5. ngy 31/3/X Nh khng xc nh c nguyn nhn s tin thiu mt ngy 25/2/X, hi ng x l ca NH quyt nh hch ton s tin ny vo chi ph khc Yu cu: hch ton cc nghip v trn Bi 4: Ngy 20/4/N ti NHTM X c cc nghip v kinh t pht sinh: 1. Gii ngn cho cty A theo HTD s ., s tin 800tr, thi hn vay 6 thng , li sut 1,8%/thng 2. K ton lp phiu chi gii ngn cho b Lan mn cho vay tiu dng theo HTD s, s tin 100tr , thi hn vay 3 nm, li sut 1,7%/thng, theo tha thun gc tr u cc k , li tr cng n gc v tnh theo s d thc t 3. B Hoa n tr li tin vay nh k ca khon vay 200tr, k hn 4 thng, li sut 1,6%/thng, tr bng tin mt,( li tr nh k vo ngy 20 hng thng , gc tr mt ln khi o hn) 4. khch hang rt TGTK bng tin mt l 1070tr, trong 1000tr l tin gc , 5. lng cn b cng nhn vin chi bng tin mt trong k l 50tr Yu cu: hch ton cc nghip v trn BA TP THANH TON QUA NGN HNG Bi 1: ngy 20/2/X ti NHCT ng a c cc nghip v sau: 1. Cty c kh H Ni np vo cc chng t: UNC trch TK TGTT 130tr tr tin hang nhn cho cng ty gang thp Thi Nguyn c ti khon m ti NHCT Thi Nguyn UNC s tin 150tr tr tin hang giao cho cty TNHH Phng Hong c TK ti NHCT ng a UNC s tin 80tr, nhn tin vay NH theo hp ng vay n theo hn mc tn dng k tr tin hang cho nh my c kh Mai ng c ti khon ti NH nng nghip H Ni 2. Nhn c cc lnh chuyn tin trong thanh ton chuyn tin in t:

LCC thanh ton UNC , ngi th hng l cng ty c kh H Ni, s tin 50tr, NH thc hin thu n lun LCC , ni dung chuyn tin theo UNC cho ngi th hng l ng Nguyn Vn An, khng c ti khon ti NH , s tin 20tr, trong ngy NH thng bo v ng An n xin lnh tin mt

3. nhn c bng cc lnh chuyn c t NH ngoi thng H Ni thanh ton theo cc chng t sau: UNC 32tr, ngi th hng l ca hng bch ha tng hp H Ni UNC 53tr ngi th hng l cng ty vt t nng nghip

Yu cu: hch ton cc nghip v nu trn bit cc ti khon lin quan c s d hch ton Bi 2: ngy 20/3/X ti NHCT tnh H Nam c cc nghip v sau: 1. Cty thng mi np UNT v ha n bn hng s tin 60tr i tin hang giao cho ngi mua c TK ti NHCT Ngh An 2. Cty Kim kh np vo UNT kem uqcn v ha n bn hng i tin hng ha giao cho cty dt Kim c TK ti Dong a H Nam, s tin 125tr 3. Cty CP Vn Ti H Nam np vo cc lin UNT yu cu NH thu h tin hng ha dch v cung cp cho KH c TK ti NH T H Nam, s tin 15tr 4. Nhn c b chng t UNT t NH nng nghip h Nam chuyn sang s tin 30tr ni dung ngi bn i tin hng giao cho cng ty bnh ko Hip Ha c TK ti NHCT H Nam 5. nhn c lnh chuyn c t NH T H Noi , ni dung thanh ton UNT do nh my X Phng tr 40tr tin hng cho cty in lc H Nam 6. nhn c thong bo chp nhn lnh chuyn n trong thanh ton b tr vi NH T H Nam v thanh ton UNT s tin 70tr do cty thng mi i tin Cty Xy dng 7. nhn c lnh chuyn c t NHCT Ba nh, thanh ton UNT s tin 35tr , UNT ny trc y do cty c phn vn ti H Nam np vo

8. nhn c lnh chuyn n t NHCT Ninh Bnh ni dung i tin hng ha theo UNT s tin 80tr t nh my bnh ko (UNT ny trc y c H y quyn chuyn n) yu cu: x l v hch ton cc nghip v nu trn Bi tp 3: Ti NHCT ng a ngy 20//8/X c cc nghip v pht sinh: 1. Cty Kim kh ng a np vo NH bng k np sc, km cc t sc: sc do cty TNHH Lan Anh pht hnh c TKTT ti NHCT Hi phng , s tin 20tr sc, s tin 50tr do cty giy Thng nh, c TK ti NHCT Thanh Xun sc c y quyn chuyn n s tin 35tr, do cty bnh u xanh Rng Vng (c TK ti NHCT Hi Dng) sc, s tin 35trdo nh my cao su sao vng (TK m ti NHCT ng a), NH kim tra thy s d trn TKTGTT ca nh my cao su sao vng cn 30tr, ngi th hng lp lnh thu xin thanh ton 30tr sc, s tin 10tr do cty thng mi c TK ti NH nng nghip Hi Dng pht hnh 2. Cty bt git Thi H np vo NH mt UNC trch TK TGTT 50tr, yu cu bo chi t sc 70tr i mua hng ca ngi bn c TK ti NHCT Qung Ninh 3. nhn c cc chng t trong thanh ton chuyn tin in t nh sau: nhn c LCN ca NHCT VINH ni dung thanh ton sc s tin 42tr do nh my Xe p pht hnh nhn c LCN ca NHCT H Nam ni dung thanh ton sc vi s tin 25tr do cty Kim Kh ng a pht hnh, 4. nhn c cc chng t trong thanh ton b tr vi cc NH bn nh sau: bng k np sc km t sc do Cty Bt git Thi H pht hnh , s tin 80tr bng k np sc km t sc 50tr, sc ny do cty H Ni Computer pht hnh

nhn c LCC s tin 32tr, thanh ton sc, n v np sc trc y l nh my xe p thong bo t chi chp nhn lnh chuyn n km lnh chuyn n ca NH nng nghip Nam H Ni, t chi lnh chuyn n v thanh ton t sc 20tr, do cty TNHH Anh o pht hnh vi l do ngi pht hnh c lnh ngng thanh ton t sc t ngy 10/8/x , t sc ny do cty Hoa Lan np vo trc y, bit rng NH cha tr tin cho ngi th hng

thng bo chp nhn LCN ca NH nng nghip Bc H Ni v vic thc hin LCN tr gi 25tr vi ni dung thanh ton sc, sc ny ngi th hng l nh my xe p np vo trc y

LCN ca NH u t H Ni ni dung thanh ton sc c y quyn chuyn n , ngi pht hnh l cty vt liu xy dng

Yu cu: x l v hch ton cc nghip v pht sinh Bi tp 4: Ngy 10/3/X ti NHCT H Nam c cc nghip v kinh t pht sinh nh sau: 1. cty thng mi np cc chng t sau: UNC trch TKTG xin bo chi t sc 12tr thanh ton tin hng cho nh my bia H Ni (m TK ti NH u t Thng Long- H Ni) UNT s tin 16tr i tin hng giao cho ngi mua c TK ti NHCT Ngh An, UNT ny c y quyn lp lnh chuyn n. 2. Cty xi mng Bt sn np cc chng t: UNC trch TKTG 28tr tr n gc tin vay n hn cho NH ( thuc n vay trung hn) Bng k np sc km cc t sc: + sc s tin 14tr do cty vt t xy dng ( TK ti NH T H Nam) pht hnh + sc bo chi s tin 25tr do NHCT Hi Dng bo chi + Sc bo chi 36tr do NH nng nghip H Nam bo chi 3. nhn cc chng t v thanh ton b tr sau:

a, cc chng t ca NH nng nghip H Nam: - UNT s tin 12tr, cty xy dng i tin sa cha kho hng cho cty thng mi - bng k km theo sc 40tr, sc do chi nhnh in H Nam pht hnh tr cho cty xy dng b, cc lnh thanh ton b tr ca NH T H Nam ni dung thanh ton cc chng t: - UNT c y quyn chuyn n 35tr, i tin chi nhnh in H Nam - Sc, s tin 16tr, n v np sc trc y l cty xi mng Bt Sn - UNC s tin 25tr, n v th hng l cty lng thc H Nam Yu cu: x l v nh khon cc trng hp trn Bi tp 5: ti NH nng nghip Thi Bnh ngy 25/9/X c cc nghip v kinh t pht sinh sau: 1. Nhn lnh chuyn c v thanh ton UNC ca NH nng nghip Thanh Ha, chuyn b sung theo lnh chuyn c s 2011 ngy 24/9/X, s tin chuyn 25tr, s tin b sung l 5tr, ngi th hng l nh my ch bin thc n gia sc 2. nh my c kh np UNC 30tr trch TKTG ca mnh thanh ton tin cho ngi bn c TK ti NH nng nghip Khnh Ha 3. Nhn UNT ca s in lc 20tr i tin in ca mt KH c TK ti NH nng nghip H Nam, UNT ny c y quyn i vi LCN, sau khi truyn lnh chuyn tin i, NH pht hin s tin chuyn l 12tr 4. Nhn UNC ca cty lng thc Thi Bnh tr tin hng cho ngi bn coa TK ti NH nng nghip Thanh Ha, s tin trn UNC l 75tr Yu cu: x l v hch ton cc nghip v nu trn Bi tp 6: trong ngy 25/7/X ti NHTM CP si gn c cc nghip v kinh t pht sinh nh sau: 1. Cty M&N np UNT km ha n bn hng, s tin 200tr i tin bn hng cho cty A

2. nhn c t NH nng nghip ng nai cc lin UNT km ha n bn hng, s tin 300tr, do cty ha cht ng nai ( TK ti NH nng nghip ng nai) lp i tin bn hng cho cty B 3. nhn c t NH T Si gn mt lnh chuyn tin c thanh ton b tr, s tin 250tr, km theo UNT,cty X tr tin hng ha cho cty A 4. cty A ngh bo chi t sc c s tin 300tr mua hng ha ca cty TNHH Hng Phc ( TK ti NHTM CP Nam ), NH yu cu KH phi k qu 100%gi tr t sc 5. cty M&N np cc lin UNC s tin 400tr ngh tr tin cho cty ha cht ng Nai (TK ti NH nng nghip ng Nai) 6. nhn c t NHNN chi nhnh Tp HCM , bng k thanh ton qua NHNN km ni dng UNT c s tin 150tr, cty Q ( TK ti NH Ngoi Thng Vng Tu) tr tin hng ha cho cty C Yu cu: x l v hch ton cc nghip v pht sinh Bit rng: a, + s d trn TKTGTT ca cty M&N n cui ngy 24/7/X: d c 200tr + s d trn TKTGTT ca cty A n cui ngy 24/7/X: d c 195tr + cc TK lin quan khc c s d hch ton BI TP HUY NG VN I. HUY NG VN TIN GI: Bi 1: ng An n NH lm th tc xin m TK TGTT bng VND. Cc th tc hp l v Nh chp nhn. ng An np vo TK 100tr bng tin mt Bi 2: cho tnh hnh s d TG ca Cty TNHH Tn trong thng 07/200X VT: triu ng Ngy 27/06 mang sang 31/06/0X 04/07/0X 14/07/0X S d TK 150 720 850 900 S ngy tn ti s d Tch s

16/07/0X 24/07/0X 27/07/0X

530 650 830

Tnh v hch ton li thang 07 trn TKTG ca Cty TNHH Tn , bit NH quy nh ngy tnh li hang thng l 27, li sut tin gi thanh ton l 0,3%/thng Bi 3: Cty TNHH Tn np 300tr tin gi c k hn, thi hn 3 thng li sut 0,8%/thng. NH kim m v thu Bi 4:B Hoa yu cu Nh m s TK khng k hn, s tin 100tr li sut 0,6%/thng Bi 5: ngy 08/04/200X b Hin xin rt trn s TK KKH, s tin gc ban u l 100tr, ngy gi 18/01/200X, li sut 0,6%/thng. Bit a. NH tnh v hch ton li vo ngy KH gi tin thng k tip b. NH tnh v hch ton li vo ngy 28 hng thng Bi 6: B Lan xin m s tit kim 100tr, loi tr li trc, k hn 09 thng, li sut 0,8%/thng Bi 7: ngy 25/09/200X b Dung em s TK k hn 6 thng , s tin 100tr, loi tr li sau, li sut 0,75%/thng, ngy gi 25/01/200X n NH xin rt bng TM. NH chp nhn tnh cho Kh li sut 0,3%/thng theo thi gian thc gi ca k hn mi. Bit NH tnh v hch ton li dn tch trn thng vo a. u ngy lm vic b. Cui ngy lm vic Bi 8: ngy 20/06/200X b Bch np s TK c k hn 09 thng tr li sau, li sut 0,9%/thng, ngy gi 05/04/200X, s tin gc 100tr, thanh ton bng tin mt. bit li sut TGTK KKH l 0,3%/thng, NH tnh v hch ton li phi tr dn tch theo a. trn thng b. k t ngy KH gi tin thng k tip

Bi 9: ngy 20/10/200X b Hp xin rt TGTK CKH 6 thng , s tin gc 100tr, li sut 0,7%/thng, ngy gi 15/04/200X, xin rt bng tin mt. bit li sut TGTK KKH l 0,3%/thng, Nh tnh v hch ton li phi tr trn thng Bi 10: ngy 25/04/200X b Hng n xin rt 30tr v ton b s li pht sinh bng tin mt trn s tit kim c k hn 6 thng, s tin gc l 100tr, ngy gi 15/1/0X, li sut 0,75%/thng. Bit li sut TGTKKKH l 0,3%/thng, NH tnh v hch ton li phi tr vo ngy 27 hng thng Bi 10: ng Bc c s tit kim 100tr, k hn 9 thng gi ngy 3/2/X, li sut 0,75%/thng, tr li trc, Hy x l v hch ton nghip v pht dinh nu ngy 18/7/0X ng Bc n NH xin rt ton b, NH chp nhn v thanh ton cho ng bc theo li sut KKH 0,3%/thng Bit NH thc hin tnh v phn b li tr trc trn thng Bi 12: ngy 20/7/200X ti NHTM X c cc nghip v pht sinh nh sau: 1. ng Bch yu cu chuyn ton b gc v li ca s Tk 10tr, k hn 3 thng, li sut 0,7%/thng, ngy gi 5/4/200X sang TGTK KKH 2. b Loan np s TGTK 3 thng, trn s ghi: s tin 150tr, ngy gi 15/02/0X , tr li sau, li sut 0,7%/thng, xin tt ton nh sau + chuyn 100tr sang TGTK 6 thng + chuyn 50tr sang TGTK KKH +li v gc cn li xin lnh bng tin mt 3. ng Phan n rt TGTK loi 6 thng s tin gi ban u 100tr ngy gi 15/1/0X, li sut 0,9%/thng 4. b Ha np s TGTK KKH s tin 100tr ngy gi 10/3/X li sut 0,3%/thng, xin chuyn s gc ban u sang TGTK c k hn 9 thng, loi tr li sau, li sut 1%/thng, s gc v li cn li xin rt bng tin mt Yu cu: hch ton cc nghip v nu trn Bit: NH chy li ng lot cho tt c cc sn phm tin gi vo ngy 25 hng thng II. HUY NG VN PHT HNH GTCG

Ngy 15/8/X ti NHTM A c cc nghip v pht sinh nh sau: Bi 1: pht hnh k phiu thu bng tin mt, tng mnh gi 500tr, li sut 0,9%/thng, thi hn 12 thng a. tr li mt ln khi o hn b. tr li trc ngay khi pht hnh Bi 2: pht hnh 5000 tri phiu t 2, mnh gi mi tri phiu 1tr, k hn 3 nm, li tr sau, li sut 12%/nm, s tin thu v bng tin mt l a. 5950tr b. 5050tr Bi 3: pht hanh 200 k phiu loi 1 nm, mnh gi mi k phiu 1tr, tr li trc, li sut 0,8%/thng, s tin thu v bng tin mt v a. chit khu 1%/mnh gi mi k phiu b. ph tri 1%/mnh gi mi k phiu Bi 4: KH A n ly li theo nh k hng thng ca s k phiu mua ca NH, tng mnh gi l 100tr, li sut 0,8%/thng, k hn 12 thng, loi tr li theo nh k. Bi 5: thc hin d tr li v phn b gi tr chit khu (thng) vo chi ph ca s k phiu t 1 vi tng mnh gi l 5000tr , s tin thu v khi pht hnh l 4988tr, k hn 12 thng, li sut 0,7%/thng, loi tr li sau Bi 6: phn b li v gi tr ph tri theo thng cho s tri phiu c tng mnh gi l 1000tr, s tin thu v khi pht hnh l 712tr, k hn 3 nm, li sut 0,85%/thng, loi tr li trc Bi 7: Thanh ton tri phiu cho KH bng TM, tng mnh gi 1000tr, k hn 3 nm, li sut 1%/thng, ngy pht hnh 15/6/X-3, tr li theo nh k nm, li nh k ln 1 v ln 2 thanh ton cho KH Bi 8: Thanh ton k phiu bng TM, k hn 12 thng, tng mnh gi 2000tr li sut 0,8%/thng, ngy pht hnh 30/06/X -1, tr li trc Bi 9: KH B n Nh thanh ton k phiu thi hn 12 thng, tng mnh gi 200tr, li sut 0,9%/thng, tr li sau, ngy pht hnh l 5/7/X-1

Yu cu: x l v hch ton cc nghip v kinh t pht sinh Bit: li sut KKH c NH nim yu l 0,3%/thng Ngy 30/09/X NHTM XYZ hon thnh mt t pht hnh tri phiu c: Mnh gi: 1000tr K hn 2 nm ; ; li sut 12%/nm s tri phiu pht hnh 1000

Yu cu: x l nghip v pht sinh vo cc thi im 30/9/X ; 31/12/X; 30/9/X+1; 31/12/X+1; 30/9/X +2, trong cc trng hp sau: 1. pht hnh theo hnh thc li tr trc, s tin NH thu v 760tr 2. pht hnh theo hnh thc li tr trc, s tin NH thu v 736tr 3. pht hnh theo hnh thc li tr trc, s tin NH thu v 784tr 4. pht hnh theo hnh thc li tr sau, s tin NH thu v 1000tr 5. pht hnh theo hnh thc li tr sau, s tin NH thu v 976tr 6. pht hnh theo hnh thc li tr sau, s tin NH thu v 1024tr 7. pht hnh theo hnh thc li tr hng nm, s tin NH thu v 1000tr 8. pht hnh theo hnh thc li tr hng nm, s tin NH thu v 976tr Bit rng: + NH hch ton li cng dn d tr hng nm + gi tr ph tri v chit khu c phn b theo phng php tuyn tnh K TON NGHIP V TN DNG Bi 1: ngy 5/10/X ti CN NHCT Hon kim c cc nghip v kinh t pht sinh sau: 1. KH A n xin vay 150tr, thi hn 02 nm mua t, th chp mt s tit kim 200tr, th tc hp l v NH gii quyt ngay, gii ngn bng tin mt 2. Cty B n tr n v li vay n hn. N gc 100tr (thuc n trung hn), li 10tr, trong NH hch ton vo TK li phi thu t hot ng tn dng 9tr, khi vay KH th chp mt t tr gi 300tr

3. khon cho vay ca KH C k hn 9 thng, tr li theo nh k 3 thng, n hn thanh ton li ln th 2. KH khng tr c li, Nh cho php iu chnh k hn tr li, khon cho vay ny cn c chuyn vo n nhm 2, bit n gc 50tr, li sut 1%/thng, NH hch ton li phi thu c 2 thng 4. khon vay ca KH D 100tr trc y hch ton vo TK n c kh nng mt vn, nay c x l + gn xit n, chuyn quyn s hu ti sn cm c cho NH vi gi tr tha thun 75tr, ti sn ny trc y c Nh thm nh gi tr 110tr ti thi im cho vay + pht mi ti sn th chp thu v 70tr bng tin mt + d phng c th ca khon vay 20tr, s cn li Nh s dng d phng chung b p 5. khon vay ca KH E va trn 1 thng, k ton tnh v hch ton li d thu, n gc 200tr, li sut 0,75%/thng, k hn 1 nm 6. KKKH Y xin vay chit khu cc GTCG loi tr li trc. Tng mnh gi 100tr, NH tnh ton xc nh gi tr hin ti ca cc GTCG l 70tr , l ph hoa hng chit khu l 0,2%/trn mnh gi 7. NH mua TS v cho thu TC gi tr TS 200tr, thanh ton bng TM 8. NH xut TS trn giao cho cty Z thu ti chnh theo hp ng k kt trc y 9. cty Alpha xin ba lnh thanh ton mua hng ca ngi bn ti i Loan, s tin 300tr, NH chp thun, KH trch TG k qu 50tr, ph bo lnh 0,25% 10. Khoan bo lnh ca cty BTA , s tin 200tr n hn thanh ton, KH khng tr c n, ngi th hng c TK ti NHCT HCM, NH phi tr thay, cty BTA trc y k qu 60tr, TKTG cn 50tr

11. NH gp vn cho vay ng ti tr vi NH u mi thng qua TK TG ti NHNN , s tin 5 t, trong ngy nhn c thng bo gii ngn 2 t t NH u mi 12. Khon cho vay ca cty Minh Tm trc y KH khng tr c n v li ng hn c Nh phn loi vo n nhm 3, nay KH mang tin n tr n v li, trong gc 100tr ( thuc vay trung hn), li 8tr (ang hch ton ngoi bng) Yu cu: K cc nghip v trn Bi 2: Cho cc thng tin sau: Ngy 10/1/X NHCT Hu k HTD cho Cty CP Hong l vay 90tr thi hn 9 thng, li sut 1%/thng, 3 thng tr li v gc 1 ln, mi ln tr 30tr n gc, li tnh trn s d n thc t Cty np h s th chp TS l mt mnh t tr gi 150tr Ngy 30/1/X cty xin gii ngn nh sau: Ngy 30/7/X cty ch tr c 30tr bng TM Sau thi gian n hn NH quyt nh chuyn s n gc sang nhm n cn ch Ngy 25/8/X cty nhn c khon thanh ton ca ngi mua l Cty TNHH Anh Khoa ( TK ti CN NHCT Qung Tr ) s tin 15tr, Nh ch ng trch TK ca cty thu n v li thiu ca ln tr n th 2 Ngy 30/10/X cty tr nt n gc v li bng TM Yu hch ton cc nghip v pht sinh thanh ton bng chuyn khon cho i tc c TK ti NHCT VInh 30tr thanh ton tin mua NVL cho nh cung cp c TK ti NH ngoi thng Nng 25tr xin rt bng TM v s dng 20tr s cn li xin chuyn vo TKTGTT Ngy 30/4/X cty np UNC trch TKTGTT tr n gc v li cho Nh y

Bit li qu hn =150% li trong hn Bi 3: ti NH nng nghip Thi Nguyn ngy 10/5/X c cc nghip v kinh t pht sinh nh sau: 1. trch TKTG ti NHNN gp vn cho vay ng ti tr vi NHCT Thi nguyn s tin 50tr 2. nhn c thng bo ca NH T Thi Nguyn thc hin gii ngn i vi nh my ch Tn Cng bng ngun vn gp trc y ca NH l 100tr 3. nhn c bo c ca NHNN Thi Nguyn chuyn s vn gp cho vay ng ti tr ca NH ngoi thng Thi nguyn s tin 150tr 4. thc hin gii ngn cho nh my gang thep Thi nguyn di cc hnh thc sau: bng TM 20tr bng CK theo UNC thanh ton cho ngi th hng c TK ti NHCT H Nam 150tr bng CK theo UNC thanh ton cho ngi th hng c TK ti NH nng nghip Thi Bnh 300tr Trong ngun vn gii ngn gm: ngun vn ca NH nng nghip Thi Nguyn 250tr ngun vn gp ca NHCT Thi Nguyn 100tr ngun vn gp ca NH T THi Nguyn 120tr 5. Nh my Bia Sng Cng np UNC trch TKTG TT tr n gc v li n hn ca H cho vay ti tr, khon vay ny c gc 300tr, k hn 2 nm, tr li mi nm 1 ln, li sut 1%/thng c, gii ngn t cc ngun: ngun vn ca bn thn NH 200tr, ngun vn ca NHNT Thi Nguyn 100tr Yu cu: K nghip v pht sinh trong ngy bit NH d thu li vo cui ngy trn thng ca cc khon n Bi 4: ti NH Ngoi Thng H Ni, ngy 31/5/X c cc nghip v sau:

1. k kt H bo lnh vi cty XNK vay vn ca NH cng thng ng a- H ni, tng gi tr hp ng bo lnh l 300tr, thi hn bo lnh 18 thng Nh quyt nh yu cu KH phi k qu 50% gi tr hp ng bo lnh, ng thi th chp mt TS tr gi 150tr, trong ngy KH thc hin lp UNC trch TKTG k qu v thanh ton tin ph bo lnh 0,1% gi tr hp ng, ng thi hon thin h s TSTC vi NH 2. tnh v phn b ph bo lnh vo thu nhp thng 5, tng s ph thu l12tr, thi hn bo lnh 12th 3. mt HBL thanh ton n hn, ngi c bo lnh l nh my ch bin thc n gia sc, tng gi tr hp ng bo lnh l 100tr, trc y KH thc hin k qu 30tr, th chp TK 30tr, KH thc hin ngha v ti chnh i vi bn nhn bo lnh 4. mt HBL d thu n hn, ngi c bo lnh l cty xy dng I, tng gi tr hp ng bo lnh 300tr, trc y KH thc hin k qu 100tr , th chp mt Ts tr gi 150tr, KH khng thc hin c ngha v ti chnh vi bn nhn bo lnh l nh my gang thp Thi Nguyn c TKTG ti NHCT thi Nguyn, hin s d trn TKTG ca cty xy dng I l 50tr Yu cu: nh khon cc nghip v pht sinh trong ngy

K TON NGHIP V KINH DOANH NGOI T I. K TON KINH DOANH NGOI T GIAO NGAY Bi 1: ti CN NHTM A ngy 5/5/X c cc nghip v pht sinh sau: 1. NH mua ca cty XNK nng sn 50.000 USD t TKTGNT vi t gi 1 USD= 19.500VND. bit hp ng mua bn vi cty c k t hm trc

2. ng An mang n NH 10.000 EURO i ly tin VND 3. b Nga n xin mua 5.000 USD i cng tc nc ngoi, cc th tc giy t hp l 4. mua ca khch du lch nc ngoi 500 EUR thanh ton bng TM 5. ng Bc n xin gi TGTK bng USD, k hn 6 thng, s tin gi 3000USD, loi tr li trc, bit li sut NH cng b 2%/nm, th qu kim m v nhn 6. ng Mnh n xin rt s TG 12.000 USD c k hn 6 thng, tr li sau, ngy gi 20/3/0X, li sut 5,5%/nm gi li s gc vo s tit kim c k hn 12 thng, tr li sau, li sut 7,2%/nm (bit li sut TGKKH 1,5%/nm, s li phi tr cho KH di 1 USD c i ra tin mt)
Yu cu: hch ton cc nghip v pht sinh, bit t gi mua bn D v EUR ca Nh trong ngy nh sau:

T gi mua Chuyn khon USD EUR 17.750 VND 25.100 VND

T gi bn Tin mt 17.700 VND 25.000 VND (Ck v TM) 17.800 VND 25.200 VND

Bi 2: ti CN NHCT Thanh Xun c cc nghip v kinh doanh ngoi t pht sinh: 6. Cty An ph yu cu NH bn 3.000 EUR tin mt, thanh ton bng chuyn khon theo t gi 20.900VND/EUR 7. b Lan n Nh bn 15.000 CAD bng tin mt theo t gi 13.500VND/CAD 8. ng Tun mua 20.000 USD gi tit kim ti NH k hn 3 thng, bit ng Tun yu cu Nh trch t TKTGTT VND thanh ton cho s USD xin mua vi t gi 16.070VND/USD 9. Cty Sin-Vit trch 30.000 USD t TKTGTT USD bn cho NH ly VND thanh ton tin hng trc tip cho cty May c TK ti NH T H Ni, bit t gi 16050VND/USD

10. cty Vit Tin c khon vay 3 thng bng ngoi t, s tin 20000USD n hn thanh ton. Bit li sut 3,6%/nm, li thu cng gc 1 ln khi n hn, NH tnh v hch ton li phi thu 2 thng, cty ngh NH bn s USD cn thit thanh ton khon n vay ni trn v thanh ton cho NH bng tin mt, NH xem xt chp nhn v bn theo t gi 16079VND/USD 11. b Lan em 25000GBP yu cu NH chuyn i sang USD tin mt bit t gi NH p dng l 1GBP=1,9USD 12. Cty An Phc xin chuyn i s USD cn thit t TK TGTT bng ngoi t (USD) sang EUR tr n vay o hn cho NH, bit s n gc 10000EUR , k hn 6 thng, li sut 4,8%/nm, NH tnh v hch ton li phi thu 5 thng Yu cu: hch ton cc nghip v kinh t pht sinh
Bit t gi p dng:

T gi mua Chuyn khon USD EUR 16.060 VND 20.600 VND

T gi bn Tin mt 16.060 VND 20.700 VND (Ck v TM) 16.070 VND 20.900 VND

Bi 3: ti NH T H Ni c cc nghip v kinh t pht sinh: 1. 2. B Mai bn 2000 USD t TKTGTT bng ngoi t (USD) ly VND t ng Vit xin i 30000 EUR tin mt sang USD thanh ton trc tip cho gi 16070VND/USD cty Tin Phong c TK ti NHCT Hi Phng bit t gi mua EUR 20000VND/EUR v t gi bn USD 16070VND/USD 3. 4. 5. cty Tn xin mua 10000EUR gi tit kim bng EUR k hn 3 thng cty Phng ng yu cu NH trch 20000USD ti TK TGTT bng ngoi t khon TGTK bng USD ca b Lan n hn thanh ton , gc 15000USD v ti NH , bit thanh ton bng tin mt t gi 20900VND/EUR ti NH chuyn i sang GBP vi t gi 1USD=0,5GBP li 750USD, b Lan n NH xin rt bng VND v yu cu NH

+ gi li mt s TK VND vi s tin 200tr, k hn 12 thng, li sut 9,2%/nm + yu cu NH chuyn thanh ton trc tip cho cty may Vit Tin c TK ti NHCT Ba nh s tin 20tr + s cn li xin rt bng tin mt Bit t gi p dng l 16060VND/USD 6. cty An ph xin mua 30000CAD v nh NH chuyn tin thanh ton cho cty Phng ng c TK ti NH T Qung NInh, thanh ton bng tin gi trn TK ti NH, bit t gi 14800VND/CAD Yu cu : hch ton cc nghip v pht sinh II. III. K TON NGHIP V PHI SINH TIN T K TON XC NH KT QU KINH DOANH NGOI T Ti NHTM C kinh doanh 2 loi ngoi t USD v EUR u thng c tnh hnh v cc TK nh sau: TK 4711/USD: d c 100.000USD TK 4711/EUR: d c 350.000EUR TK 4712/USD: d n 1.570.000.000VND TK 4712/EUR: d n 7.000.000.000VND

Trong thng c cc nghip v mua bn ngoi t nh sau: Ngoi t USD Mua S lng 40.000 20.000 EUR 90.000 100.000 Yu cu: 1. T gi 15.700VND/US D 15.750VND/US Bn S lng 18.000 30.000 T gi 15.800VND/USD 15.900VND/USD 19.700VND/EUR 19.800VND/EUR

D 19.500VND/EUR 200.000 19.600VND/EUR 80.000

hch ton cc nghip v trn vo s TK ch T (gi thit cc

nghip v u giao dch chuyn khon qua TKTGTT VND v ngoi t thch hp)

2. 3.

tnh v hch ton kt qu kinh doanh ngoi t ca thng tnh v hch ton vic nh gi li gi tr VND ca ngoi t

kinh doanh tn qu, bit t gi chnh thc trn th trng lin ngn hng vo ngy cui thng l 15.800 VND/USD; 20.000 VND/EUR