BI TP NGHIP V K TON NGN HNG C LI GII

Dnh cho sinh vin ngn hng

Sau y l mt s bi tp nghip v k ton ngn hng c li gii mu cho cc bn
tham kho
Ti liu k ton ny dnh tham kho cho cc bn chun b thi cui k
Nghip v 1:
Nhn c bo C ca NHNN v s tin m kho bc chuyn vo TK ca NH
Ngoi Thng: 4 t. S tin ny Chnh Ph y thc cho NH cho vay theo k hoch
pht trin c s h tng. Trong k, gii ngn cho Cty XD N: 600tr. Trong tr vo
TKTG ca Cty XD m ti chnh NH: 300tr, chuyn tin qua TTBT tr cho Cty c kh
200tr m ti NHTM D, lnh 100tr tr lng v tin thu nhn cng. NH nhn c
5tr ph y thc ca b ti chnh chuyn vo TKTG ti NHNN. Trong s ph ny, phi
np thu VAT 10%.
- Khi nhn u thc:
N 1113: 4.000.000.000
C 4412: 4000.000.000 (Vn ti tr, u thc u t, cho vay nhn
ca
Chnh ph)
- Khi gii ngn cho khch hng:
N 359: 600.000.000
C 4211.CTY XD N: 300.000.000
C 5012
: 200.000.000
C 1011
: 100.000.000
- Khi thng bo cho NH u thc:
N 4412: 600.000.000
C 459: 600.000.000
- ng thi nhp 981: 600.000.000 ( cho vay, u t theo hp ng nhn u thc)
- L ph u thc:
N 1113 : 5.000.000
C 714 : 4.500.000
C 4531 : 500.000 ( thu VAT)
Nghip v 2:
Ngy 20/06/2007 B Nguyn Thu n ngn hng Phng Nam rt tin gi tit
kim v tt ton nh sau:
Quyn 1: S tin gc 200tr gi k hn 3 thng li 6.7% nm t ngy 20/03/2007
Quyn 2: S tin gc 100tr gi k hn 6 thng li 6.89% nm gi t ngy 25/4/2007.
Bit c n ngy 27 ca thng th ngn hng tnh d chi li. li ko k hn la 3.4% nm.
Tnh li ca khch hng v x l: ( th VPBank Thng Long)

Hch ton:
Quyn 1: 20/3/2007 n 20/6/2007 = 3 thng. Khch hng rt ng hn.
Li = 200 *6,7% *3/12=3,35 triu
Tng s tin nhn c= 200+ 3,35= 203,35 triu
N 4913: 3,35 triu
N 4232.3t.NT: 200 triu
C 1011: 203,35 triu
Quyn 2: thi hn 6 thng.Ngy 20/6/2007 rt rt trc hn
25/4

25/5

25/6

25/7

25/10

20/6
-Ngy 27 hng thng ngn hng tnh li d chi. S ngy c ngn hng tnh li d
chi = 33 ngy ( 25/4 27/5)
Li d chi = 100 * 6,89%* 33/ 360 =0,6316 (triu)
-Khch hng rt trc hn, tnh theo li khng k hn.25/420/6= 56 ngy.
Li thc tr =100* 3,4%*56/360 = 0,5289 (triu)

s d chi phi hon = 0,6316 - 0,5289 = 0,1027 (triu)

nh khon:
N 4232.6T.NT: 100.000.000
C 1011: 100.000.000
N 4913: 528.900
C 1011: 528.900
N 4913: 102.700
C 801: 102.700
Nghip v 3:
ng Trn Vn Lm n gi tin tit kim ti ngn hng Nng nghip v Pht
Trin Nng Thn vi s tin: 100.000.000 vi k hn 3 thng li sut 0.67%/thng.
Ngy gi l 15/06/2007.
Nhng dn ngy 20/06/2007 ngn hng thay i li sut k hn 3 thng ln
0.70%/thng v khng k hn l 0.25%/thng.
Ngy 20/10/2007 khch hng tt ton tin gi.
Nhn vin ngn hng d chi vo ngy 27 hng thng.
Hch ton tin gi v s tin li khch hng nhn vo ngy 20/10/2007
15/06

15/7

-Khi khch hng gi tin:

15/8

15/9

20/10

N 1011: 100.000
C 4232.3T.TVL: 100.000
- Ngn hng tnh li d tr:
Ngy 27/6/07 ngn hng tnh li d tr t ngy 15/6/07 n ngy 26/7/07:
Li d tr: 100.000*0.67%*42 (ngy)/30=938
Li d tr thng u tin:
N 801: 938
C 4913: 938
Ngy 27/7/07 ngn hng tnh li d tr t 27/7/07 n 26/8/07
Li d tr: 100.000*0.67%=670
Li d tr thng th 2:
N 801: 670
C 4913: 670
Ngy 27/8/06 ngn hng tnh li d tr t 27/8/06 n 26/9/06
Li d tr: 100.000*0.67%=670
N 801:670
C 4913: 670
-Tng li d tr: 938+670+670=2278
-Li thc tr cho khch hng t ngy 15/6/07 n ngy 14/9/07 l:
100.000*0.67%*92/30=2054,67
- Li thc tr cho khch hng t ngy 15/9/07 n ngy 20/10/07 l (li k trc
nhp vn): (100.000+2054,67)*0.25%*35/30=297,66
nh khon:
-Li nhp vn:
N 4913
: 2054,67
C 4232.12T.TVL: 2054,67
- Khch hng rt li :
N 4913: 223,33 (2278-2054,67)
C 801: 223,33 (gim chi do khon d chi ln hn thc chi)
N 801: 297,66
C 1011: 297,66
-Khch hng rt vn:
N 4232.12T.TVL: 102054,67 (100.000+2054,67)
C 1011
: 102054,67

Nghip v 4:
Ngy 12/7/2007, .Bc n NH Ngoi Thng xin rt TM 1 t chng ch tin
gi, thi hn 12 thng t 12/10/06 n 12/10/07 (tr li trc) mnh gi 600tr, LS
0,5%/thng, cn 3 thng na mi o hn. Theo quy nh ca NH, trng hp ny KH
ch c hng LS 0,3%/thng
- S tin thc gi: = 600tr/(1+0,5%*12)=566,04tr
- S tin li c th nhn c khi n hn l: 600tr-566,04tr=33,96tr
- Ti thi im pht hnh:
N 1011: 566,04tr
N 388 (Chi ph ch phn b) : 33,96tr
C 4232.12T.OB: 600tr
-nh k hng thng phn b li vo chi ph (t thng u tin n thng 9)
N 801: 2,83tr (33,96tr/12T)
C 388: 2,83tr
-n ht thng 9 th NH phn b c 2,83*9=25,47tr, cn 8,49tr cha phn b
-Khch hng rt trc hn. tnh theo li khng k hn 0,3%/thng.
- S tin li thc nhn: 566,04tr*0.3%*9=15,28tr
- S tin khch hng nhn c ngy 12/7 l: 600tr+15,28-33.96=581,323tr
nh khon:
-Khch hng rt tin mt:
N 4232.12T.OB:566,04tr
N 801 : 15,28
C 1011: 582,159tr
- Hch ton phn li:
N 4232.12T.OB: 33,96tr
C 388: 8,49tr
C 801: 25,47tr (thoi chi)
Nghip v 5:
Ngy 1/4/20004 ti NHTM A pht sinh nghi p vu nh sau: ngn hng A thu c
khon n ca khch hng D l 20 tr ng bng tin m t. Khon n ny NH A l p d
phng 20 tr ng. ng thi NH trch d phng qu m t nm 2004 l 100 tr ng.

khon:
N 1011: 20tr
C 79 : 20 tr
Xut 971: 20tr
N 8822: 100tr

C 219:

100tr
TNH HUNG 1:
Mt khch hng A gi TK 20 triu , thi hn 3 thng, tr li cui k. Nu khch
hng gi TK c d thng th LS:0.61%/thng. Nu khch hng gi TK khng c d
thng th LS: 0.71%/thng.
Thi hn t 10/03/2007 n 10/06/2007.
KH ng d thng.
Ngy m thng l ngy 10/04/2007.
Gi s vo ngy 20/05/2007 Khch hng rt tit kim trc hn
Li khng k hn l 0.25%/th
GII:

Khi khch hng gi TK:

N 1011
:20triu
C 4232.3thng.Kh A :20triu
D tr li hng thng:
N 801
: 0.122triu = 20*0.61%
C 4913 : 0.122triu
Khi khch hng kt ton trc hn :
Tr n gc
N 4232.3thng.Kh A :20triu
C 1011
:20triu
Tr li trc hn :(10/03 n20/05 l 71ngy)
N 4913 :20*(0.25% /30)*71= 0.118333 tr
C 1011 :
0.118333 tr
Hch ton chnh lch :
N 4913:(0.122*3)-0.118333 = 0.247667 tr
C 801:
0.247667 tr
Doanh thu t dch v khc ( do Kh khng tip tuc d thng ) (Chu chi
ph tr thng (0.71-0.61)*thi hn*s tin)
N 1011:((0.71%-0.61%)/30)*71*20= 0.047333 tr
C 79
0.047333 tr

Tnh hung 2:
Ngy 07/05/2006. Mt khch hng B vay NH 180tr thi hn 3 nm theo phng thc
vay tr gp ,vn tr u mi thng l 3triu, li tnh trn s d thc t, LS cho vay
1.2%/th(c nh).LS qu hn =150%LS cho vay .Ti sn th chp tr gi 500 tr.
Qu trnh tr n gc v li nh sau :
08/06/2006:tr gc v li
08/07/2006:tr li
20/08/2006:tr li v gc
08/09/2006:KH bn ti sn tr gi 400tr v em tr ht n cho NH.
GI I:
Ngay 7/5/2006: khi NH giai ngan
N 2121.3 nm.KH B :180tr
Co 1011
: 180tr

ng thi tin h anh nhp ngoi bng tai sn m bo

khon vay
Nhp 9940
: 500 tr ( tai sn th chp)

Ngay 8/6/2006: khi KH tra n goc va lai hang thang

N 1011
: 5,16tr
Co 2111 : 3tr
Co 702 : 2,16tr

Ngay 8/7/06: KH ch tra lai

N 1011: 2,124tr (177 x 1,2%)
Co 702: 2,124tr
Chuyen n goc T7 sang n can chu y
N 2122
: 3tr
Co 2121: 3tr

Cuoi ngay 8/8/06: nhap 941: 2,124tr

Chuyen n goc T8 sang n can chu y
N 2112 : 3tr
Co 2111: 3tr

Ngay 20/8/06: Tra lai T8 va n goc cua T7

-Xuat 941: 2.124 tr
-Lai phai tra vao ngay 8/8 + phat cham tra lai (tnh
tren tien lai phai tra)+ lai qua han (tnh tren von goc
phai tra)

=2,124tr + 2,124*0,05%*12 + 177x1,2%/30 x43(t ngay 8/7 n

ngy 19/8) x150% = 2.5934044 tr
N 1011
:
Co 702 :
Co 2112:
Co 709 :

5.593404 tr
2.124 tr
3 tr
0.469404 tr = 0.012744 + 0.45666

Ngay 8/9: Tra het so n con thieu

-Lai phat qua han cua n goc T8: 174*150%*1.2%/30*31( t
ngay 8/8 n ngay 7/9)=0.32364
Tra het n con lai :
N 1011
: 176.41164 tr
Co 2111
: 171 tr
Co 2112(T8): 3
Co 702
: 2.088 tr =174*1.2%
Co 709
: 0.32364 tr
-Tra lai TSB:
Xuat 9940 : 500 tr

Trng hp 1: Cho vay cm c s tit kim

Tnh hung:
Khch hng B c s TK 500 triu gi t ngy 1/9/07, k hn 3 thng, li sut
0,705%/thng. Ngy 15/11/07, KH cn s dung 100 triu trong vng 7 ngy. KH nn lm th
no p ng nhu cu vi chi ph b ra thp nht? nh khon nghip vu kinh t trn.

Gii quyt:
- Nu KH tt ton s tit kim 500 triu vo 15/11/07
Tnh li:
+ T 1/9/07 n 1/11/07: p dung li sut TGTK nh k trn 2 thng 0,64%/thng
Li: 500tr x 0,64% x 2 = 6.400.000
N 4913 (801) : 6.400.000
C 1011 : 6.400.000
+ T 2/11/07 n 15/11/07: p dung li sut khng k hn 0,25%/thng cho 14 ngy
Li: 500tr x 0,25% x 14 = 583.300
N 4913
: 583.300
C 1011 : 583.300
Vy tng li Kh c lnh: 6.400.000 + 583.300 = 6.983.300
- Nu KH tt ton s ng hn vo 11/12/07
Tng li KH s c lnh: 500 x 0,705% x 3 = 10.575.000
Nh vy nu tt ton s vo ngy 15/11/07 th Kh s b l:
10.575.000 6.983.300 = 3.591.700

- Gi s KH vay cm c s TK
Li sut vay = Li sut gi u k + 0,2% = 0,705% + 0,2% = 0,905%
100.000.000 x 0,905% x 7
Tin li vay KH phi tr trong 7 ngy:
30

= 211.200

Nh vy KH nn vay cm c s TK th chi ph b ra s thp hn tt ton s tit kim trc

hn.

nh khon:
- S tin gii ngn:
N 2111
: 100.000.000
C 1011 : 100.000.000
- Li vay:
N 1011
: 211.200
C 702 : 211.200
- Ti sn th chp: gi tr s tin gi
Nhp 996: 500.000.000

Trng hp 2: Tit kim tch ly

Tnh hung:
Thay v gi 12tr, lnh li cui k, th mi thng KH vn gi u 1tr/thng cho n 12 thng
m vn c hng li sut nh k 1 thng l 0,6%/thng. Nu Kh c 5tr gi vo ti khon
tit kim tch ly th nhng thng tip theo (4 thng tip theo) vn khng cn gi tin vo ti
khon. Tuy nhin, KH li khng c tt ton trc hn, k hn ti thiu l 1 nm. Li sut:
0,6%/thng.
nh khon:
- KH gi tin:
N 4232 :
s tin KH gi (1 hoc 5tr)
C 1011 : s tin Kh gi (1 hoc 5tr)
- Li d tr:
N 801 :
0,6% x 12tr = 72.000
C 4913 : 72.000.000

Trng hp 3: CK b chng t hng xut khu i vi

hng xut min truy i
Tnh hung:
Nh XK mang n NH chit khu b chng t hng xut khu tr gi 50.000USD
trong thi hn 2 thng. Li sut CK 1%. Hoa hng CK: 1.000 USD. Li vay 1,5%. T gi ti
thi im cho chit khu: 16.000 VND/USD. Sau 2 thng khng thy bo C ca NH nh
nhp khu. nh khon nghip vu kinh t trn.

Gii quyt:
S tin CK = 50.000 50.000 x 1% - 500 = 49.000 USD = 784.000.000 VND
Li d thu hng thng: 784.000.000 x 1,5% = 11.760.000
nh khon:
- Lc CK:
N 2221: 784.000.000
C 1011: 784.000.000
- Sau 2 thng khng thy bo C
N 2222: 784.000.000
C 2221: 784.000.000
- D thu li thng th 1
N 3941: 11.760.000
C 702: 11.760.000
- D thu li thng th 2
N 3941: 11.760.000
C 702: 11.760.000
Nu nh NK khng thanh ton tin cho NH th NH s bn l hng ca nh XK.
- Gi s NH bn l hng c 800.000.000 .
S tin d ra so vi s tin NH CK: 800.000.000 784.000.000 = 16.000.000
Tng s tin NH d thu l 11.760.000 x 2 = 23.520.000
Chnh lch d thu v thc thu: 23.520.000 16.000.000 = 7.520.000
nh khon:
N 1011: 784.000.000
C 2222: 784.000.000
N 702: 7.520.000

C 3941: 7.520.000
- Gi s NH bn l hng c 700.000.000
S tin thiu so vi s tin NH CK: 784.000.000 700.000.000 = 84.000.000
nh khon:
N 1011: 700.000.000
C 2222: 700.000.000
N 89: 84.000.000
C 2222: 84.000.000
N 702: 23.520.000
C 3941: 23.520.000

Trng hp 4: Ti sn sau khi thu hi v, NH tn trang

v tip tc cho thu th hch ton nh th no?
Tnh hung:
Gi s sau khi thu hi ti sn cho thu v, NH tn trang li ti sn vi chi ph tn trang
l 50.000.000 . NH li tip tuc cho KH khch thu. Tin thu hng thng l 10.000.000. Li
1.000.000 /thng. nh khon nh sau:
Chi ph tn trang:
N 872: 50.000.000
C 1011: 50.000.000
Tin thu v tin li hch ton vo thu nhp khc:
N 1011: 11.000.000
C 79: 11.000.000

Nghip v 1.
Ngy 20/11/2007, khch hng Y khng m ti khon ti PGD X n PGD thc
hin mt lnh chuyn tin cho khch hng Z c ti khon ti Ngn hng B, s tin 200
triu. PGD thu ph chuyn tin 0.03 % trn s tin chuyn, ph kim m 0.02%. Ti
PGD X phi thc hin chuyn lnh v Hi s ngn hng A Hi s thc hin chuyn
tin ra ngoi h thng. Thu VAT phi np 10%.

Ti PGD X.
1.Thu ph dch vu chuyn tin:
N 1011: 60.000 (200 triu*0.03%)
C 711(thu ph dch vu thanh ton): 54.545
C 4531: 5.455
2.Thu ph kim m:
N 1011: 40.000 (200 triu*0.02%)
C 713(thu dch vu ngn qu - ph kim m): 36.364

C 4531(thu VAT phi np Nh nc):3.636

3.Thc hin vic chuyn tin cho khch hng Y:
N 1011: 200.000.000
C 5199 (thanh ton khc gia cc n v trong tng ngn hng)
: 200.000.000
ng thi, thc hin mt lnh chuyn tin v Hi s:

Ti Hi s:
N 5199: 200.000.000
C 454(chuyn tin phi tr bng ng Vit Nam)
: 200.000.000
Khi thc hin thanh ton lnh chuyn, Hi s s hch ton nh sau:
Ngn hng A v B u c m ti khon ti ngn hng Nh nc.
Ti ngn hng A thc hin mt lnh chuyn tin cho ngn hng B thng qua ti khon
m ti ngn hng Nh nc.
N 454: 200.000.000
C 1113.NHA: 200.000.000
Ti ngn hng B khi nhn c bo c ca ngn hng A thng qua ngn hng Nh nc
s tin hnh bo c vo ti khon khch hng.
N 1113.NHB: 200.000.000
C 4211. KHZ: 200.000.000

Nghip v 2.
Nhn c bo c ca NHNN v s tin m kho bc chuyn vo ti khon ca
NHA 4t. S tin ny Chnh ph y thc cho NH A cho vay theo k hoch pht trin
c s h tng. Trong k, gii ngn cho cng ty Xy dng N 600 triu ng. Trong
tr vo ti khon tin gi ca cng ty Xy dng m ti chnh NH l 300 triu ng,
chuyn tin qua thanh ton b tr tr cho cng ty c kh 200 triu ng m ti NHTM
D, lnh tin mt 100 tru tr lng v tin thu nhn cng. NH nhn c 5 triu ph
y thc ca B Ti Chnh chuyn vo ti khon tin gi ti NHNN. Trong s ph ny,
phi np thu VAT 10%.
Ti NH nhn y thc
1.Kho bc chuyn vo ti khon tin gi ca NH ti NHNN
N 1113 :4.000.000.000
C 4412 (vn ngn hngn ca cnh ph): 4.000.000.000
2.Gii ngn cho cng ty Xy dng N
N 359 (Cc khon phi thu): 600.000.000

C 4211.Cng ty XD N: 300.000.000
C 1011: 100.000.000
C 5012(Thanh ton b tr ca NH thnh vin): 200.000.000
3.Thu ph y thc
N 1113.NHA: 5.000.000
C 4531(Thu VAT phi np): 500.000
C 714( Ph y thc): 4.500.000

Nghip v 3.
Khch hng n tr li hp ng tn dung. S tin vay 500 triu, li su 14%/nm,
thi hn vay 1 nm, li pht 10% li vay, tnh li 360 ngy.Hp ng tr li hng thng.
Hp ng vay ngy 15/09/07.
Ngy 15/10/07 khch hng khng n thanh ton tin li:
Li t 15/09/07 -> 15/10/07
500.000.000 * 14% * 30/360 = 5.833.333
Li pht t 15/10/07 -> 30/10/07
14 * 150% = 21%
5.833.333 * 21% * 30/360 * 15 = 51.042
=> Tng s tin li khch hng phi thanh ton: 5.884.375
Hng ngy tin li c hch ton d thu vo TK 3941 (li d thu t cho vay)
N 3941
C 7020 (thu li cho vay)
n ngy 30/10/07 khch hng thanh ton c hch ton nh sau:
N 1011:5.833.333
C 3941 : 5.833.333.
N 1011 :51.402
C 7091 (thu khc t hot ng tn dung) : 51.042

Nghip v 4.
Ngy 30/10/07 ti PGD X tin hnh gii ngn hp ng tn dung, s tin 2 t, thi
hn 1 nm, li vay 13%/nm, li pht 150% li vay, tnh li 360 ngy, hp ng tr li
hng thng, ti sn m bo c gi tr 3 t. Thu ph h s tn dung 200.000. Khch
hng lnh tin mt.
Sau khi hon tt h s tn dung ti phng tn dung, cn c lnh gii ngn ca phng
tn dung, k ton thc hin gii ngn cho khch hng.
+ N 2111(vay ngn hn): 2 t
C 1011
: 2 t.
+ N 1011
: 200.000
C 7111
: 181.181
C 4531
: 18.182.
ng thi tin hnh nhp ngoi bng ti sn m bo: Ti khon s dung y l
9940 (ti sn th chp, cm ca khch hng)
Nhp 9940 : 3 t.

BI TP TNH HUNG
Tnh hung 1: Ngy 17/7/2007, khch hng N n gi tit kim nh k 3 thng,
vi s tin 150 triu ng, tr li u k. Li sut 0.68% trn 1 thng. X l k ton
trong nhng trng hp sau:
a) Ngy 17/10/2007, khch hng mang s tit kim n tt ton.
b) Ngy 20/9/2007, khch hng n rt trc hn, ngn hng ch tr li vi li sut l
0.2% trn 1 thng.
Bi lm

- S tin khch hng thc t gi vo ngn hng l:

150 / (1+ 3 * 0.68%) = 147.001176 triu ng
- Nh vy, s tin li m khch hng c nhn trc l:
150 - 147.0012 = 2.9988 triu ng
N 1011
: 147.001176 triu ng
N 388
: 2.9988 triu ng
C 4232.3 thng.N :150 triu ng
- Hng thng, phn b li vo chi ph:
N 801 : 0.9996 triu ng
C 388 : 0.9996 triu ng
a) Trng hp khch hng n rt tin ng k hn:
N 4232.3 thng.N :150 triu ng
C 1011
:150 triu ng
b) Trng hp khch hng rt trc hn:
Khi ngn hng s tnh li khng k hn trn s tin thc t gi vo. (t 17/7/2007 n
20/9/2007: 65 ngy)
- S tin li l:
147.0012 * 0.2% * 65 / 30 = 0.637 triu ng
- S tin khch hng nhn c vo ngy 20/9/2007 l:
150 + 0.637 - 2.9988 = 147.6382 triu ng
y, ta thy xy ra hai trng hp:
1) Nu ti thi im ny,Ngn hng phn b li vo chi ph c 3 thng, nh vy, ta hch
ton ngc li lm gim chi ph.
N 4232.3 thng.N :150 triu ng
C 1011
:147.6382 triu ng
C 801
:2.3618 triu ng (2.9988-0.637)
2) Nu ngn hng mi ch phn b li vo chi ph trong 2 thng u. Lc ny, ti khon 801
ang c s d n l 0.9996 * 2 =1.9992 triu ng, v ti khon 388 c s d n l 0.9996
triu ng.
Ta hch ton nh sau:
N 4232.3 thng.N : 150 triu ng
C 1011
: 147.6382 triu ng
C 801
: 1.3622 triu ng (1.9992-0.637)
C 388
: 0.9996 triu ng
Tnh hung 2: KH M vay 2000 lng vng trong 3 thng. GV ti thi im hin
ti l 12,5 tr/lng.Tr li t TKTGTT vo cui k. LS: 0,5%/thng.GV vo CK l 11
tr/ lng.NH tnh li d thu vi mc gi 13tr/ lng.
Bi lm
Khi cho khch hng vay:
N 2141.M : 25 000 triu ng
C 1051 : 25 000 triu ng
Ngn hng d thu li tng thng:
- Thng th I:

N 3942 : 130 triu ng

C 702 : 130 triu ng
- Thng th II:
N 3942
: 130 triu ng
C 702
: 130 triu ng
- Thng th III:
N 3942 : 130 triu ng
C 702
: 130 triu ng
Tng li d thu:
130 tr x 3th = 390 triu ng.
Li thc thu:
2000 x 11tr x 0,5% x 3 = 330triu ng.
KH tr n gc:
N 1051 : 22 000 triu ng ( 2000 x 11)
N 632
: 3 000 triu ng ( 2000 x 1,5)
C 2141.M : 25 000 triu ng
Kh tr li:
- N 4211 : 330 triu ng
C 3942 : 330 triu ng
- N 702 : 60 triu ng
C 3942 : 60 triu ng
Tnh hung 3: Ti 1 NH X, doanh nghip A c hn mc tn dng trong qu 3/2007
l 500 tr.Trong qu 3/2007 c cc nghip v:
7/7/07:DN A n rt tin vay 150tr d n: 150tr HMTD cn: 350tr.
25/7/07: DN A n rt tip 150tr d n: 300tr HMTD cn: 200tr.
31/7/07: DN A trch toi khon tin gi ca mnh ti NH X tr li
15/8/07: DN A n rt tip 200tr d n: 500tr HMTD cn: 0.
31/8/07: do lm n c li nn DN A em tin mt li NH X tr ht li trong
thng 8 v tr lun n gc.
(V y l hnh thc cho vay theo HMTD nn NH X quy nh DN A phi tr li hng
thng).Cho bit li sut 1.5%/thng.

Bi lm
Ta c th hch ton cc nghip vu trn ti NH X nh sau:

Ngy 7/7:
N 2111.DN A : 150 triu ng
C 1011
: 150 triu ng

Ngy 25/7: N 2111.DN A : 150 triu ng

C 1011
: 150 triu ng

Ngy 31/7:
Li phi tr = (150*18 + 300*6) * 1.5%= 2.25 triu ng
30
N 4211.DN A
: 2.25 triu ng
C 702.DN A
: 2.25 triu ng
Ngy 15/8:
N 2111.DN A
: 200 triu ng

C 1011
: 200 triu ng

Ngy 31/8:
Li phi tr l: (300*15 + 500*16) * 1.5%
= 6.25 triu ng
30
Doanh nghip A tr li thng 8 v tr n gc l:
- N 1011
: 6.25 triu ng
C 702.DN A
: 6.25 triu ng
- N 1011
: 500 triu ng
C 2111.DN A
: 500 triu ng
Tnh hung 4: Xut 156.500 USD mua 1 ti sn theo n t hng ca cng ty
nc ngoi QD, tr gi hp ng l 156000 USD, thi gian thu l 3 nm, tin thu tr
nh k theo qu l 13 000 USD. Li xut 2,8%/qu tnh trn gi tr cn li ca mi k
tr. Nhng tr c 2 qu, n qu 3 cng ty lm n thua l, c nguy c ph sn.
Hch ton tnh hnh tr tin ca cng ty QD n thi im qu 3. Cho bit cng ty mua
USD ca ngn hng tr n vay v li . T gi USD/VND ti cc thi im giao dch
u l 16100.
Bi lm
- Khi mua ti sn :
N 386 : 156 500 USD
C 1031 : 156 500 USD
Nhp 951 : 156 500 USD
- Khi cho thu ti sn:
N 2321 : 156 000 USD
N 809 : 500 USD
C 386 : 156 500USD
Xut 951 : 156 500 USD
Nhp 952 : 156 000 USD
Qu 1:
Hng thng, ngn hng d thu li.
N 3943 : 156 000 * 2.8% / 3= 1456 USD
C 705 : 1456 USD
Tng t cho thng th 2,3 ca qu 1.
Cui qu 1, thu tin thu v li cho thu.
-Khch hng mua USD tr tin thu: 13 000 * 16 100 = 209 300 000 ng.
N 4711: 13 000 USD
C 2321: 13 000 USD
N 1011: 209 300 000 ng
C 4712: 209 300 000 ng

- Khch hng mua USD tr tin li: 1 456 * 3 *16 100 = 70 324 800 ng
N 4711 : 4368 USD (1456*3)
C 3943 : 4368 USD
N 1011 : 70 324 800 ng
C 4712 : 70 324 800 ng
- S d n cn li l: 156000 13000 = 143000 USD
Qu 2
i vi tin thu th ta hch ton tng t nh qu 1.
Hng thng, ngn hng d thu li:
N 3943 : 1334.7USD ( 143 000 * 2.8%/3 )
C 705 : 1334.7 USD
- Tng t cho thng th 2 v 3 ca qu 2.
Khch hng cng mua USD tr tin li: 1334.7 * 3 * 16100 = 64 466 010 ng
N 4711 : 4 004.1 USD (1334.7 * 3)
C 3943 : 4 004.1 USD
N 1011 : 64 466 010 ng
C 4712 : 64 466 010 ng
- S d n cn li l: 143 000 13 000 = 130 000 USD
Qu 3
- V cng ty c nguy c ph sn, nn ta chuyn n tiu chun sang n c kh nng mt vn.
N 2325: 130 000 USD
C 2321: 130 000 USD
- X l n c kh nng mt vn:
N 239 : 130 000 USD
C 2325 : 130 000 USD
Nhp 971: 130 000 USD
Tnh hung 5: Ngn hng x c chnh sch tn dng nh sau: Cho vay 12 thng, li
sut 1%/thng, tr li mi thng , li sut pht chm thanh ton l 150% li sut thng
thng. Khch hng A (khng c ti khon tin gi ti NH X) n vay 500 triu ng vi
iu khon tn dng nh NH a ra, thi gian t 1/10/2006 n 1/10/2007. Trong 9 k li
u, khch hng n thanh ton li ng hn bng tin mt. Nhng n 20/9/2007 khch
hng mi n thanh ton li k 10 v 11. Ngy 1/10/2007, khch hng n tr tin li k
cui v n gc. X l k ton trong nhng trng hp trn.
Bi lm
Ngy 1/10/2006:
N 2111.KH A : 500 triu ng
C 1011
: 500 triu ng
Ngy 1/11/2006:
Li phi thu: 500 * 1% = 5 triu ng.
Khch hng n tr li bng tin mt:
N 1011 : 5 triu ng
C 702 : 5 triu ng

Hch ton tng t cho 8 k tip theo.

Ngy 1/8/2007, khch hng khng n thanh ton li theo thi hn.
Ngn hng theo di ngoi bng
Nhp 941 : 5 triu ng
Ngy 1/9/2007, tip tuc theo di ngoi bng
Nhp 941 : 5 triu ng
n ngy ny, ngn hng xt thy khch hng suy gim kh nng tr n nn chuyn n cn
ch .
N 2112.KH A : 500 triu ng
C 2111.KH A : 500 triu ng
n ngy 20/9/2007, khch hng n thanh ton li.
Mc pht do chm thanh ton li: 500*1.5*1%*(50+19)/30 = 17.25 triu ng.
N 1011 : 17.25 triu ng
C 702 : 17.25 triu ng
ng thi Xut 941: 10 triu ng
Ngy 1/10/2007, khch hng n thanh ton n gc v li k cui.
N 1011
: 505 triu ng
C 2112.KH A : 500 triu ng
C 702
: 5 triu ng

V d 1:
Ngy 1/11/2007, ng Quang n Techcombank xin vay ngn hn u t chng khon
mua c phiu REE:
_ s lng l 2000 CP
_ gi CP REE ngy 31/10/2007: 360.000 ng
_ k hn vay l 3 thng
_li sut cho vay: 1,2 % / thng
NH thm nh mc cho vay ng Quang 40% tng gi tr th trng ca CP REE s
mua.
Khch hng bo m tin vay bng th chp cn nh tr gi 500.000.000 ng.
_Phng thc tr gp nh k hng thng
Ngy 5/12 khch hng thanh ton ton b n gc v li
NH KHON:
_Tng ga tr th trng ca c phiu REE theo gi tham chiu ngy 1/11/2007:
2000 * 360.000 = 720.000.000 ng
_Mc cho vay:
40% * 720.000.000 = 288.000.000 ng
_Ngy 1/11/2007 NH gii ngn:
N 2111:

288.000.000 ng

C 1011: 288.000.000 ng
ng thi Nhp ti khon 994
_Ngy 1/12/2007: khch hng tr vn gc v li
= 288.000.000/3 + 288.000.000 * 1.2%
= 99.456.000 ng
N 1011
99.456.000
C 2111 96.000.000
C 702
3.456.000
_Ngy 5/12/2007 khch hng thanh ton ton b n gc v li cn li
S tin khch hng thanh ton:
= 2 * 96.000.000 + 192.000.000 * 1.2% * 4 / 30 = 192.307.200 ng
N 1011
192.307.200
C 2111 192.000.000
C 702
307.200

V d 2:
Cng ty c phn xi mng H Tin bn chu cho Tng cng ty Xy dng s 1 tr gi hp
ng : 1 t ng trong thi hn 3 thng. Do nhu cu vn lu ng, ngy 6/11/2006 cng
ty CP xi mng H tin k hp ng bao thanh ton truy i vi NHTMCP SCB thi hn
3 thng
_Li sut bao thanh ton: 0.95 %/thng
_Li bao thanh ton qu hn bng 1.5 ln li sut bao thanh ton
_Ph bao thanh ton: 0.2% gi tr khon phi thu c bao thanh ton
_VAT 10%
Ngy 6/2/2007 Tng cng ty xy dng s 1 khng tr n
Ngy 17/2/2007, Tng cng ty xy dng s vn khng thanh ton, SCB gi thng bo
di n c truy i n Cng ty c phn xi mng H Tin
Ngy 20/2/2007, Cng ty c phn xi mng H Tin tr n
NH KHON:
Ngy 6/11/2006
S tin bao thanh ton = Gi tr khon phi thu c bao thanh ton li bao thanh ton
ph bao thanh ton VAT ph bao thanh ton
Li bao thanh ton = 1.000.000.000 - 1.00.000.000/ (1 + 0.95%)3
= 27.966.953 ng

Ph bao thanh ton = 0.2% * 1.000.000.000

= 2.000.000 ng
S tin bao thanh ton :
= 1.000.000.000 27.966.953 - 2.200.000
= 969.833.047 ng
N 2111. Tng cng ty xy dng s 1: 1.000.000.000
C 4211.Cng ty H Tin
969.833.047
C 488
27.966.953
C 717
2.200.000
Ngn hng phn b li bao thanh ton 3 ln:
= 27.966.953 / 3 = 9.322.317,667 ng
N 488
C 702

9.322.317,667
9.322.317,667

Ngy 17/2/2007, SCB chuyn sang i n cng ty xi mng H tin

N 2111.Cng ty xi mng H Tin
C 2111.Tng cng ty xy dng s 1

1.000.000.000
1.000.000.000

ng thi chuyn sang n qu hn i cng ty xi mng H Tin

N 2112.cng ty XM H Tin
C 2111. cng ty XM H Tin
Ngy 20/2/2007 cng ty H Tin tr n:
T ngy 6/2/2007 n ngy 16/2/2007, li vay
= 1.000.000.000* 0.95% * 11/30
= 3.483.333,33 ng
T ngy 17/2/2007 n ngy 20/2/2007,
li bao thanh ton qu hn = 1,5 ln li bao thanh ton = 1,5 * 0.95% =
= 1,425 %
Tin li = 1.000.000.000 * 1.425% * 3/30
= 1.425.000 ng
Tng s tin cng ty thanh ton:
= 1.000.000.000 + 3.483.333,33 +1.425.000 = 1.004.908.333 ng

N 4211.cng ty XM H Tin
C 2112.Cng ty XM H Tin
C 702
Ti liu tham kho:
- Dich vu ke toan thue
- Lop hoc ke toan thue tai ha noi
- Dia chi hoc ke toan tai cau giay

1.004.908.333
1.000.000.000
4.908.333