NH KHON MT S NGHIP V

TN DNG

NHM LP NHEK11

TNH HUNG 1
Ngy 18/3/2005, ngn hng gii ngn cho DN X vay 100 triu

thi hn 3 thng,li sut cho vay 1,2% / thng, li tr hng

thng, vn gc tr cui k. Ngn hng xc nh gi tr ti
sn th chp (bt ng sn) l 150 triu. Din bin khon
vay ny nh sau:
Ngy 18/4/2005 v 18/5/2005 khch hng thanh ton li y

Ngy 18/6/2005 khch hng khng thanh ton

Ngy 1/8/2005 xc nh khon n khng c kh nng thu
hi, tho thun gn n ti sn th chp
Ngy 10/9 bn ti sn thu c 110 triu
Trnh by bt ton c lin quan n khon cho vay trn,
bit rng ngn hng trch lp d phng vo thi im cui
qu

HCH TON
-Ngy

18/3/2005 gii ngn

N 2111.DNX
100.000.000
C 1011
100.000.000
ng thi nhp 994(ti sn th chp) 150.000.000
-Ngy 18/4/2005 thu li
Do vn gc tr cui k nn li tr u mi thng l:
100.000.000*1,2% = 1.200.000
N 1011
1.200.000
C 702
1.200.000
-Ngy 18/5/2005 thu li
N 1011
1.200.000
C 702
1.200.000

-Ngy 18/6/2005 khch hng khng tr li, theo di

ngoi bng
Ghi nhp 941(li vay qu hn cha thu c
bng VN)
1.200.000
-Ngy 29/6/2005 qua thi gian qu hn m khch
hng vn cha thanh ton, chuyn n loi 2 ( n
cn ch )
N 2112.DNX
100.000.000
C 2111.DNX
100.000.000

-Ngy 30/6/2005: Thi im ngn hng trch lp d phng theo

quy nh ca ngn hng nh nc
+
xc nh loi n l n loi 2 (n cn ch )
+
trch d phng:
D phng c th = (gi tr khon n-gi tr ti sn bo m)*t l
trch
=(100.000.000-150.000.000*50%)*5% = 1.250.000
Ghi ch: gi tr ti sn bo m bng 50%gi tr ghi trn hp
ng
D phng chung= 0,75%* tng gi tr n
=0,75% * 100.000.000 = 750.000
Tng s trch lp d phng l 1.250.000 + 750.000 = 2.000.000
N 8822
2.000.000
C 219
2.000.000

-Ngy 1/8/2005 xc nh c khon n khng c kh nng thu

hi, chuyn n loi 5 (n c kh nng mt vn)
N 2115.DNX
100.000.000
C 2112.DNX
100.000.000
-Khch hng tho thun gn n ti sn th chp,trong khi ch
x l
Xut 994
150.000.000
Nhp 995(ti sn gn, xit n ch x l) 150.000.000
N 387
101.200.000
C 2115.DNX
100.000.000
C 702
1.200.000
Xut 941(li vay qu hn cha thu c)
1.200.000

Ngy 10/8/2005 pht mi ti sn, ch thu c

101 triu, b p chi ph bng ngun d
phng
N 1011
101.000.000
N 219
200.000
C 387
101.200.000
ng thi xut 995
150.000.000

TNH HUNG 7
Ngy 4/5/2007,Ngn hng ng n xin vay vn

ca khch hng A vi s tin 40 triu ng, li sut

vay 1%/thng, thi hn 3 thng.
Khch hng A cm c bng chnh s tit kim do
ngn hng ny cp tr gi 60 triu, k hn 12 thng
(t ngy 8/3/2007 n 8/3/2008), li sut 0,7%/thng,
lnh li cui k. Khch hng tho thun tr li vay
hng thng, cui k tr vn gc, nu ht hn t tin
gi tit kim ti ngn hng ny.
Hch ton cc nghip v pht sinh trn, bit rng t
thng th hai tr i (4/7/2007) khch hng khng n
tr n theo hp ng.

-Ngy 4/5/2007, gii ngn

N 2111.KH A
40.000.000
C 1011
40.000.000
ng thi ghi nhp 996(cc giy t c gi ca
khch hng a cm c) 60 triu

-Ngy 4/6/2007 khch hng tr li vay

40.000.000*1% = 400.000
N 1011 400.000
C 702
400.000

-Ngy 4/7/2007 khch hng khng n tr li

Ghi nhp 941( li vay qu hn cha thu
c) 400.000
-Cui ngy 4/8/2007 , ht hn hp ng, khch
hng cng khng n tr li, theo tho thun
s x l n bng s tit kim m khch hng
cm c

Theo di tin gi tit kim ca A nh sau:

-8/3/2007 nhn tin gi
N 1011 60.000.000
C 4232.12thng.KH A
60.000.000
-8/4/2007 tnh li d tr
60.000.000*0,7% = 420.000
N 801
420.000
C 4913
420.000
-8/5, 8/6,8/7 tnh li d tr v hch ton nh trn

-Ngy 4/8/2007 phi tt ton s tr n, do coi nh s

rt trc hn, p dng li sut tin gi khng k hn
0.3%. T 8/3/2007 n ngy 4/8/2007 c 149 ngy
gi
tng tin li thc nhn = 60.000.000*0.3%/30*149 =
894.000
tng tin li ngn hng d tr = 420.000*4 = 1.680.000
hon li d tr= 1.680.000-894.000 = 786.000
N 4913 786.000
C 801
786.000
Li nhp vn cho khch hng tt ton s tr n
N 4913
894.000
C 4232.12thng. KH A 894.000

-Tr n
N 4232.12thng.KHA
40.800.000
C 2111 40.000.000
C 702
800.000 (li vay 2 thng cha thu)
xut 941
400.000
-s tin cn li ca khch hng trn ti khon tin gi tit
kim chuyn sang ti khon tin gi khng k hn
60.894.000 40.800.000 = 20.094.000
N 4232.12thng.KH A 20.094.000
C 4211.KH A
20.094.000