BI TP V CHIT KHU

Bi 1:
Ny 13/06/2011 DN A gi n NH bng k chng t km theo cc
chng t xin CK nh sau:
Chng t
Hi phiu 003
Tn phiu Kho Bc
Lnh phiu 001
Tri phiu kho bc
Hi phiu 005
Lnh phiu 002
Yu cu:

S tin
120 tr
60 tr
30 tr
100 tr
72 tr
80 tr

Ngy pht hnh

30/04/2011
15/04/2011
14/05/2011
20/07/2011
20/03/2011
01/06/2011

Ngy n hn
30/07/2011
15/07/2011
14/08/2011
20/07/2011
30/06/2011
01/10/2011

1.

Xem xt quyt nh vic chit khu cc chng t trn?

2.

Tnh ton Ck i vi nhng chng t NH nhn Ck?

BG:
1. Thi hn cn li ca HP 003 l : 47 ngy (13/06/2011 n
30/07/2011)

NH chp nhn Ck

Thi hn cn li cu TnPKB l 32 ngy (16/03/2011 n 15/07/2011)

NH chp nhn Ck

Thi hn cn li ca LP 001 l: 62 ngy (13/06/2011 n 14/08/2011)

NH chp nhn Ck

Thi gian cn li ca TrPKB l: 37 ngy (13/06/2011 n 20/07/2011)

NH chp nhn Ck

Thi hn cn li ca HP 005 l : 17 ngy < 20 ngy (13/06/2011 n

30/06/2011)

NH khng chp nhn Ck

Thi hn cn li ca LP 002 l: 110 ngy > 90 ngy (13/06/2011 n

01/10/2011)

Nh khng chp nhn Ck

2. Tnh ton CK
HP 003:
C = 120 tr
E = (120 x 9% x 45) / 360 = 1,35 tr
H1 = (120 x 0,6% x 45)/360 = 0,09 tr
H = 0,09 + 0,03 = 0,12 tr
V = 120 1,35 0,12 = 118,53 tr
Tn phiu KB:
C = 60 tr
E = (60 x 9 % x 30) / 360 = 0,45
H1 = (60 x 0,6% x 30) / 360 = 0,03 < 0,04

H = 0,03+ 0,04 = 0,07

V = 60 0,45 0,07 = 59,48

Lnh phiu 001:
C = 30
E = (30 x 9% x 60) / 360 = 0,45
H1 = (30 x 0,6% x 60) / 360 = 0,03 < 0,04

H= 0,07

V = 29,48

Tri phiu KB:

C = 100
E = (100 x 9% x 35) / 360 = 0,875
H1 = (100 x 0,6% x 35) / 360 = 0,058

H= 0,088

V = 99,073
Bi 2:
Ngy 16/08/2011, 1 KH ngh NH gia hn n HP mnh gi 550tr, c thi
hn thanh ton ngy 31/08/2011. NH chp thun gia hn n ngy
30/09/2011 v yu cu KH lp 1 HP mi thay th cho HP c.
Hy xc nh mnh gi ca HP thay th, bit rng li sut Ck l 10%/ nm.
BG:
Ta c :
C = C1 E1
C = C2 E2
(2 HP c gi l tng ng khi
gi tr hin ti ca chng l bng
nhau)
C1 E1 = C2 E2
550 (550 x 10% x 15)/ 360 = C2 (C2 x 10% x 45) / 360
547,7083 = 0,9875 C2
C2 = 554,6414 tr
Vy mnh gi ca HP l 554,6414 tr.
Bi 3:
Ngy 15/10, cng ty x em n NH 3 HP Ck :
- HP 1 c mnh gi 56 tr v n hn ngy 15/11
- HP 2 n hn ngy 30/11

- HP 3 c mnh gi 89 tr v n hn ngy 30/11

- Gi tr cn li ca 3HP sau khi NH tr l 187 tr.
YC: Hy x mnh gi ca HP 2
Bit : li sut CK l 10%/ nm.
Hoa hng ph c nh ca 1 HP l 1 tr.
BG:
Ta c:
V1 + V2 + V3 = 187
[ 56- (56 x 10% x 31)/ 360 1] + [ C2 - (C2 x 10% x 46)/ 360 1] + [ 89
- (89 x 10% x 51)/ 360 1] = 187
C2 = 47,348 tr
Vy mnh gi ca HP th 2 l 47,348 tr
Bi 4:
Ngy 15/08/2011, DN A mang n NHTM 5 HP Ck. Trong :
- Cc HP : P1, P2, P3 u c mnh gi l 6 tr.
- Hai HP cn li P4 v P5 c mnh gi l 15 tr.
Sau khi thc hin Ck, nhng HP do DN A mang n NHTM thu c
612000
Y/c: Xc nh ngy n hn thanh ton ca HP P1 v s tin tr cho DN A.
Bit : - HP P2 c thanh ton vo ngy 14/10/2011
- HP P3 c thanh ton vo ngy 31/10/2011
- HP P4, P5 c thanh ton vo ngy 28/09/2011
Li sut CK l 8,5%/ nm (Cc hi phiu trn u diu kin Ck)
NH khng thu tin hoa hng khi thc hin Ck.
BG:
Do NH khng thu tin hoa hng nn:
E = E1 + E2 + E3 + E4 + E4 + E5 = 0,612 tr

 (6 x 8,5% x n)/360 +(6 x 8,5% x 60)/360 +(6 x 8,5% x 77)/360 +

(6 x 8,5% x 45)/360 +(6 x 8,5% x 45)/360 = 0,612
n = 70 ngy
=> Ngy n hn ca HP l 24/10/2011
V = C E = 48 0,612 = 47,388 tr
Vy s tin tr cho Dn l 47,388 tr