Lp:.

im
Nhm:.................
Cu I:..
S s tham d:..........sinh vin
Cu II:.
(Np km danh sch nhm c k tn)
Cu III:

KIM TRA CHNG 1

Ngy 10 thng 9 nm 2011
CU I: (0,5 im) in vo ch trng. Hy xc nh s thay i ca ng cung hoc cu
hoc t gi ca la M theo bng cho di y:
STT
Lng Cung USD
Lng Cu USD
T gi ca USD
1
.
Gim
Gim
2
Gim
Tng

3
Tng
Gim

4
Tng
Tng
Cu II: (1 im) Ngn hng Techcombank ngy 08/9/2011 nim yt t gi hi oi mt s loi
ngoi t nh sau (nim yt t gi theo quy tc quc t):
Loi tin

T gi mua tin mt

T gi bn

USD,50-100
JPY

20,795
265.96

20,834

272.20
AUD
21,718
22,397
GBP
32,616
33,605
Kt qu tr li: ghi s thp phn v phn cch phn ngn theo quy c Vit Nam. Hi:
1. Phng php nim yt m Techcombank s dng l phng php g? Gii thch ti sao
nhm li kt lun phng php nim yt ? (0,25 im)
2. Xc nh t gi mua tin mt ca VND/USD, VND/JPY, VND/AUD, VND/GBP (Kt
qu ch ly 5 s l). (0,25 im)
3. Xc nh t gi mua tin mt ca JPY/AUD, USD/AUD, GBP/USD, AUD/GBP (Kt
qu ch ly 3 s l). (0,25 im)
4. Xc nh chnh lch kinh doanh hi oi ca mi loi ngoi t trn (Kt qu ch ly 4
s l). (0,25 im)
Cu III: (1,5 im) Mt cng ty xut khu l hng tm tm bt ng lnh sang th trng Nht vo ngy
10/09/2010 vi s lng l 21000 kg. Gi xut khu cho mi gi tm tm bt ng lnh khi lng 500gram
tnh theo gi FOB l 15 USD. Bit t gi hi oi USD/VND nim yt ti ngn hng vo thi im xut hng
l 19,500 19,550.
Gi nguyn liu sn xut cho mi kg tm l 2,5 USD. Chi ph tr lng cho nhn cng sn xut l 27000
USD, chi ph qun l l 5000 USD, chi ph ng gi sn phm l 2USD/1 gi 500 gram. Cc chi ph khc l
350000 USD. Bit t gi s dng tnh cc chi ph l USD/VND = 19,500
1. Hy xc nh gi xut khu cho 1kg tm tm bt ng lnh theo USD (0,25 im).
2. Hy tnh gi vn hng bn theo VN (0,5 im).
3. Tnh t gi xut khu (0,5 im).
4. Vy xut khu c li hay l? Xc nh khon li hoc l theo VN. (0,25 im)

P N
Cu I:

1. Tng
2. Tng
3. Gim
4. Gim

Cu II:
1.
Phng php nim yt gin tip. Do gi tr ca 1 ng ngoi t c xc nh da
trn s lng ni t (VN).
2.
Kt qu
VND/USD

3.

Kt qu:

VND/JPY
VND/AUD
VND/GBP

JPY/AUD
USD/AUD
GBP/USD
AUD/GBP

4.

0.00005
0.00376
0.00005
0.00003

JPY/VND x VND/AUD
USD/VND x VND/AUD
GBP/VND x VND/USD
AUD/VND x VND/GBP

0,012
0,928
1,566
0,646

Kt qu:
USD
JPY
AUD
GBP

0.0019
0.0229
0.0303
0.0294

0,19%
2,29%
3,03%
2,94%

Cu III:
1. Gi xut khu cho 1 kg tm thnh phm l: (0,5%)
15USD/0,5kg x 2 = 30 USD/kg
2. Tng chi ph cho nguyn liu sn xut ra thnh phm: (2%)
2,5 USD/kg x 19.500VND x 21000kg = 1.023.750.000 VND
Chi ph tr lng cho nhn cng sn xut:
19.500VND x 27.000 USD = 526.500.000 VND
Chi ph qun l: 19.500VND x 5000 USD = 97.500.000 VND
Chi ph ng gi sn phm:
2 USD/500gram x19500VND x (2 x 21000kg) = 1.638.000.000 VND
Cc chi ph khc:
350.000 x 19.500 = 6.825.000.000
Gi vn hng bn l:
1.023.750.000 + 526.500.000 + 97.500.000 + 1.638.000.000 + 6.825.000.000
= 10.110.750.000 VND

3. T gi xut khu:
Vit cng thc:
Gi vn hng bn n mn tu
T gi xut khu =
Ngoi t thu c theo gi FOB ti cng Vit Nam
Tnh ra kt qu
T gi xut khu = 10.110.750.000 VND : (21000kg x 30 USD/kg)
= 16.048,809 VND/USD
4. V t gi xut khu = 16.048,809 < T gi mua ngoi t ca ngn hng = 19.500
Xut khu c li.
Li nhun = (19500 16.048,809) x 30USD x 21000kg
= 2.174.250.330 VND