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

15/8

15/9

20/10

-Khi khch hng gi tin:

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 nghip v nh sau: ngn hng
A thu c khon n ca khch hng D l 20 tr ng bng tin mt. Khon
n ny NH A lp d phng 20 tr ng. ng thi NH trch d phng
qu mt nm 2004 l 100 tr ng.
nh khon:
N 1011: 20tr
C 79 : 20 tr
Xut 971: 20tr
N 8822: 100tr
C 219:
100tr