THI TRC NGHIM L THUYT K TON NGN HNG Phn A: Tng quan v Ngn Hng v KTNH : 27 cu Cu 1.

Trong hch ton k ton thanh ton qua ngn hng, nguyn tc no quan trng nht? A) Hch ton chuyn khon, trch tin t ti khon ngi phi tr sang ti khon ngi c hng. B) Chnh xc cao, kim sot c hot ng ca cc doanh nghip. C) Ghi n trc, C sau; thc hin nguyn tc c tin th mi c chi tr D) Ghi c trc, n sau; bo m cho ngi c hng c tin hot ng Cu 2. Ngn hng thng mi c nhng chc nng g? A) Nhn tin gi v cho vay B) Hot ng trong lnh vc tin t v thanh ton C) T chc thanh ton khng dng tin mt D) To tin, thanh ton, tn dng v cung ng dch v ngn hng Cu 3. Trong 4 chc nng ca NHTM chc nng no quan trng. A) C 4 chc nng. B) Tn dng C) Thanh ton D) To tin Cu 4: Cc ngun vn ca ngn hng thng mi, ngun no l ch yu v chim t trng ln nht? A) Vn huy ng B) Vn lin doanh lin kt C) Vn vay ca cc ngn hng bn trong nc v vay nc ngoi D) Vn ch s hu, c phn, Nh nc cp Cu 5: Theo i tng khch hng ngi ta chia ra cc loi NH no? A) NH a nng, NH chuyn mn ho B) NH Nng nghip, NH Cng thng C) NH bn bun, NH bn l D) NH Ngoi thng, NH u t Cu 6. Theo phm vi nghip v ngi ta chia NHTM thnh nhng loi no? A) NH Cng thng, Ngoi thng, Nng nghip B) NH bn bun, NH bn l C) NH quc doanh, NH c phn, ngn hng lin doanh, chi nhnh ngn hng nc ngoi ti Vit nam. D) NH a nng, NH chuyn mn ho. Cu 7. NH chnh sch khc NH thng mi nhng im no l ch yu? A) NH chnh sch khng cho vay ngn hn, NHTM cho vay ngn hn l chnh. B) NH chnh sch l NH quc doanh khng c NH c phn, NHTM th c loi C) NH chnh sch thuc Chnh ph, NHTM thuc NH trung ng D) NH chnh sch hot ng khng v mc ch li nhun m theo mc tiu ring ca Chnh ph, NHTM v mc tiu an ton nhng trc ht l li nhun. Cu 8. Nguyn tc no ca k ton ngn hng m bo cho s an ton vn cho ngn hng. A) Kp thi, cp nht. B) Ghi n trc, c sau. C) Chnh xc cao. D) Khng ghi nhiu n, nhiu c. Cu 9. c im no ca k ton ngn hng m bo an ton vn cho cc doanh nghip? A) Kp thi, cp nht. To iu kin cho ngi hng c vn hot ng. B) Chnh xc cao. Khng nh hng n bn chi tr v bn th hng. C) Khng ghi nhiu n, nhiu c. Lm nh hng n qu trnh kim tra k ton. D) Ghi n trc, C sau. Nhm m bo cho ngi tr phi tr tin, sau ngi c hng mi c s dng vn. Cu 10. Nguyn tc no ca k ton ngn hng nhm p ng cho cng tc kim tra d dng? A) Kp thi, cp nht. To iu kin cho ngi hng c vn hot ng. B) Chnh xc cao, kim sot c hot ng ca Doanh nghip. C) Khng ghi nhiu n, nhiu c. Ch ghi 1 n, nhiu c hoc 1 c, nhiu n. D) Ghi n trc, c sau. Ngi n tr tin ri; ngi mua mi c tin hot ng.

Cu 11. Trong cc c im ca k ton ngn hng, c im no nhm m bo tc lun chuyn vn nhanh cho nn kinh t? A) Ghi n trc, c sau; bo m cho ngi c hng c tin hot ng. B) Kp thi, cp nht. Ngi c hng kp thi c vn hot ng. C) Ch ghi mt n, nhiu c hoc mt c, nhiu n. Khng ghi nhiu n, nhiu c. D) Chnh xc cao, kim sot c hot ng ca Doanh nghip. Cu12: Hy phn bit th thc thanh ton v phng thc thanh ton . A) Phng thc thanh ton l thanh ton tin mt, th thc thanh ton l thanh ton chuyn khon B) Phng thc thanh ton tn ti ngoi ngn hng, th thc thanh ton l thanh ton qua ngn hng. Mi th thc u c cc k thut nghip v ring thc hin. C) Phng thc thanh ton l phng php, cch thc thanh ton do cc doanh nghip hoc c nhn tho thun vi nhau; th thc thanh ton l nhng hnh thc c th, c th ch ho bng cc vn bn php qui. D) Phng thc thanh ton khng c ngn hng phc v, th thc thanh ton c ngn hng phc v Cu 13. Th thc thanh ton l g? A) L hnh thc thanh ton khng dng tin mt c th ch ho trong cc vn bn php quy. Ngn hng t chc hch ton v x l chng t theo tng th thc c th. B) L cc loi giy t dng trong thanh ton nh Sc, UNC, UNT, TTD, th tn dng. C) L cch thc thanh ton khng dng tin mt. Trch tin t ti khon ca ngi phi tr chuyn vo ti khon ca ngi s dng qua h thng ngn hng. D) L hnh thc thanh ton chuyn t ti khon ny sang ti khon khc trong cng h thng hoc khc h thng ngn hng. Cu 14. Thanh ton qua ngn hng hin nay gm cc th thc no? A) Thanh ton b tr, thanh ton theo hp ng, UNC, Sc. B) Thanh ton theo k hoch, thanh ton chuyn khon, thanh ton tin mt C) Thanh ton qua nhiu ngn hng, thanh ton qua mt ngn hng. D) Sc, u nhim chi, u nhim thu, th tn dng, thanh ton th Cu 15. Hch ton ni bng khc hch ton ngoi bng nh th no? A) Hch ton ni bng l hch ton phn tch; hch ton ngoi bng l hch ton tng hp. B) Hch ton ni bng l hch ton trong bng bo co; hch ton ngoi bng l hch ton ngoi bng bo co. C) Hch ton ni bng l hch ton kp, 2 v, s liu phn nh trong cn i k ton; hch ton ngoi bng l hch ton n, ghi chp nhp, xut, s liu ngoi bng cn i k ton. D) Hch ton ni bng l bo co cn i k ton theo ti khon chi tit n bc 3, bc 4; Hch ton ngoi bng l bo co hnh vn, thuyt minh c th tng khon. Cu 16. Chng t trong k ton thanh ton qua ngn hng c c im g? A) Chng t c tnh php l cao; khch hng lp theo mu in sn ca ngn hng; c nhng chng t gc kim chng t ghi s. B) Chng t phi vit r rng, k ng mu ch k ng k. C) Chng t c tnh php l cao trong vic chuyn quyn s hu v quyn s dng ti sn. D) Chng t phi vit bng nhiu lin. Cu 17. C nhng loi ti khon cho vay no? A) Ti khon cho vay ngn hn, ti khon cho vay trung hn v ti khon cho vay di hn. B) Ti khon cho vay thng thng (n gin) theo mn v ti khon cho vay lun chuyn. C) Ti khon cho vay trong hn v ti khon cho vay qu hn. D) Ti khon cho vay vn lu ng (mua sm ti sn lu ng) v ti khon cho vay vn c nh (mua sm ti sn c nh). Cu 18. Chng t gc trong k ton cho vay gm nhng chng t g? A) Giy ngh vay vn, giy nhn n. B) Phiu lnh tin mt, sc tin mt. C) Sc chuyn khon, u nhim chi, u nhim thu, th tn dng. D) n sn xut kinh doanh, k hoch ti chnh. Cu 19. Chng t ghi s trong k ton cho vay gm nhng g? A) Cc loi sc, cc loi giy t thanh ton theo tng th thc thanh ton khng dng tin mt, kh c vay tin, n xin vay.

B) n xin vay tin, sc lnh tin mt. C) Sc tin mt, sc chuyn khon, u nhim chi, u nhim thu, giy m th tn dng. D) Kh c vay tin, u nhim chi. Cu 20. Trnh by khi nim thanh ton khng dng tin mt . A) L thanh ton chuyn khon thng qua cc ti khon NH B) L phng thc chi tr thc hin bng cch trch tin t ti khon ti ngn hng ca ngi chi sang ti khon ca ngi c hng. C) L thanh ton bng sc, UNC, UNT, chuyn tin. D) L thc hin cc th thc thanh ton qua ngn hng, lin hng bng cc nghip v ca NH theo mu giy t qui nh. Cu 21. Hch ton tng hp l g? A) L tng hp s liu hch ton t s chi tit tp hp vo s ci. B) L tp hp cc s liu ca hch ton phn tch theo nh k. C) L ln cn i nh k trn c s cc s liu ly t s ci. D) L lm bo co cn i v bo co ti chnh theo nh k. Cu 22. Hch ton phn tch l g? A) L hch ton theo cc ti khon chi tit. B) L phn tch s ti khon chi tit. C) L hch ton phn tch. D) L phn tch s liu thanh ton. Cu 23. Nhim v ca hch ton phn tch trong k ton ngn hng l g? A) Phn nh chnh xc nghip v pht sinh v din bin vn ling, ti sn tng khch hng, tng doanh nghip. B) Gip Lnh o ngn hng nm c tnh hnh huy ng vn v s dng vn kinh doanh ca ngn hng. C) Gip ngn hng nm c tnh hnh pht trin kinh t ca ong giai on trong c nc. D) Gip cho Lnh o ngn hng nm v qun l tt vn ca cc doanh nghip. Cu 24. Hch ton tng hp trong k ton ngn hng c s dng nhng cng c no? A) S ti khon chi tit (tiu khon) v bng kt hp ti khon. B) Bng kt hp ti khon v cn i ti khon. C) S ci ti khon v bng cn i k ton D) Bng cn i chng t v s ci. Cu s 25. Tng phng tin thanh ton l g? A) L tng gi tr cc phng tin thanh ton trong 1 nm m h thng cc ngn hng thng mi thc hin gm tin mt v cc cng c chuyn khon (Sc, UNC, v.v..) B) L tng cc phng thc thanh ton hin hnh. C) L tng gi tr cc cng c thanh ton trong mt nm do nn kinh t thc hin gm tin mt v cc cng c chuyn khon (Sc, UNC, v.v..) D) L tt c cc th thc thanh ton m ton b h thng cc ngn hng thng mi ang p dng. Cu 26. Thanh ton qua ti khon tin gi ti ngn hng Nh nc p dng i vi Doanh nghip no? A) 2 Doanh nghip khng c ti khon ti ngn hng Thng mi. B) 2 Doanh nghip khc a phng c quan h kinh t vi nhau. C) 1 Doanh nghip c ti khon ti ngn hng thng mi, 1 Doanh nghip c ti khon ti ngn hng Nh nc. Hai doanh nghip ny c th trong cng 1 tnh, thnh ph hoc khc tnh, thnh ph. D) 2 Doanh nghip khc a phng c ti khon ti 2 ngn hng thng mi khc h thng. 2 ngn hng thng mi ny c ti khon ti ngn hng Nh nc Cu 27. Cc hnh thc k lut tn dng NH ang p dng i vi khch hng gm nhng g? A) T chi cho vay, khng cho lnh tin mt, khng cho s dng sc, khi t trc php lut. B) Khng cho pht hnh sc chuyn khon, yu cu phi pht hnh sc bo chi, nh ch, ct t quan h thanh ton v tn dng. C) Chuyn n qu hn, thu n trc hn, hn ch, nh ch, ct t quan h tn dng, khi kin trc php lut. D) nh ch cho vay, khng cho p dng cc th thc thanh ton quan trng nh sc, UNC, UNT Phn B. Thanh ton Sc, U nhim chi, y nhim thu, Th tn dng : 45 cu Cu 1 . Th tn dng l g? A) Lnh ca ngi mua yu cu ngn hng trch ti khon ca mnh tr cho ngi bn.

B) Lnh ca ngn hng bn mua i vi ngn hng bn bn khc a phng yu cu tr tin theo chng t ngi bn giao hng ha, cung ng dch v. C) Lnh ca ngi bn yu cu Ngn hng ca ngi mua thanh ton tin cho mnh. D) Lnh ca ngn hng bn bn i vi ngi mua khc a phng yu cu tr tin theo cc chng t bn bn giao xong hng ha, dch v. Cu 2. S qui trnh thanh ton th tn dng. Ngi Mua < (4) Ngi Bn | ^ | ^ ^ (1) | | (8) (5) | (3) | | ( 6) V | V | | NH bn mua - (2)> NH bn bn <(7) Ch thch cc mi tn trong s trn y ch thch no ng? A) 1- M TTD; 2- chuyn tin; 3- ghi C; 4- thng bo; 5- i tin; 6,7 thanh ton; 8- bo N B) 1- M TTD; 2,3- thng bo; 4; 5, 6,7 thanh ton ; 8- bo N C) 1- M TTD; 2- gi TTD sang NH B ; 3- ghi C; 4- giao hng; 5- np bng k ho n v ha n; 6- tt ton TTD; 7- thanh ton; 8- ghi N D) 1- M TTD; 2- gi TTD sang NH bn bn; 3- thng bo; 4- giao hng; 5- np ha n giao hng; 6- ghi C; 7ghi N lin hng; 8- tt ton TTD Cu 3. thanh ton hng ho xut khu theo phng thc th tn dng (L/C), vic u tin quan trng nht, nh xut khu phi lm th tc g? A) Thng bo cho ngn hng bit v khch hng ca mnh (ngi mua hng) B) Yu cu ngi mua m L/C (th tn dng) C) Gi h s hng ho v b h s ti chnh n ngn hng D) Gi hp ng mua bn hng ho ti ngn hng Cu 4. . Mun thanh ton theo th thc m th tn dng, n v mua hng phi vit 6 lin giy m th tn dng np vo ngn hng phc v mnh. Ngn hng ny s dng 6 lin ny nh th no? A) 1 lin ghi N ngi m th tn dng, 1 lin bo N, 4 lin gi ngn hng bn bn B) 1 lin ghi N, 1 lin ghi C cho ngi bn, 4 lin gi ngn hng bn bn C) 1 lin ghi N ngi m th tn dng, 1 lin bo N, 1 lin ghi C TK k qu m bo thanh ton, 3 lin gi ngn hng bn bn D) 1 lin ghi N, 1 lin bo N, 1 lin ghi C cho ngi bn, 1 lin bo C cho ngi bn, 2 lin gi ngn hng bn bn Cu 5. Ti ngn hng bn bn, khi nhn c cc lin giy m th tn dng, ngn hng ny s dng nh th no? A) 1 lin ghi N lin hng i, 1 lin ghi C cho n v bn B) 1 lin bo cho n v bn bit kh nng thanh ton ca n v mua, 1 lin km ha n v giy bo N lin hng i do ngn hng lp ghi N lin hng i C) 1 lin gi cho n v bn bit, giao hng cho n v mua, 1 lin km bng k ha n lp giy bo N lin hng i, 1 lin km ha n ghi C n v bn D) 1 lin ghi C cho ngi bn, 1 lin bo C, 1 lin ghi N lin hng i, 1 lin bo N Cu 6. Sau khi m th tn dng, Cng ty h Long s dng khng ht s tin k gi trong ti khon k qu. Ngn hng hch ton nh th no vi s tin s dng khng ht? A) N TK 5212 Lin hng n C TK 4272 K qu m bo thanh ton th tn dng B) N TK 5211 C TK 4272 C) N TK 4272 C TK tin gi C.ty H Long D) N TK Tin gi C.ty H Long C TK 4272 Cu 6. U nhim chi l g? A) Lnh ca ch ti khon yu cu ngn hng trch tin ca mnh chuyn vo ti khon ca ngi th hng.

B) Lnh thanh ton ca ngn hng phc v bn bn. Yu cu ngn hng bn mua trch ti khon ca ngi mua thanh ton cho ngi bn. C) Lnh thanh ton ca ngi bn. Yu cu ngi mua trch ti khon tin gi thanh ton cho mnh. D) Lnh ca ngi bn hng yu cu ngn hng phc v bn mua trch ti khon ca ngi mua thanh ton cho mnh. Cu 7. S thanh ton u nhim chi khc ngn hng: n v mua < (1) n v bn ^ | ^ (3a) | | (2) | (4) | V | NH bn mua - (3b)> NH bn bn Ch thch cc mi tn trong s trn y ch thch no ng? A) (1) Giao hng (2) Gi UNC (3a) NH ghi N ngi mua (3b) NH thanh ton vi nhau (4)Bo C cho ngi bn B) (1) Gi UNC (2) Chuyn UNC ti NH (3a) NH thanh ton (3b) NH bo N (4) NH bo C C) (1) Giao hng (2), (3a), (3b) cc th tc thanh ton (4) bo C D) (1) Gi UNC (2) Np UNC (3a), (3b) Thanh ton (4) Bo C Cu 8. Khi thanh ton bng hnh thc UNC, doanh nghip phi lp 4 lin UNC. Vy 4 lin UNC doanh nghip s dng nh th no? A) 1 lin lu, 3 lin gi cho ngi th hng B) Gi trc tip ti NH c 4 lin C) 2 lin lm chng t hch ton bn N v 2 lin lm chng t hch ton bn C D) 1 lin lu, 3 lin gi cho NH Cu 9. Doanh nghip gi ti Ngn hng bn lin UNC. NH s dng nh th no ? A) 2 lin lm chng t hch ton bn N v 2 lin lm chng t hch ton bn C B) Lu 1 lin, gi cho ngi th hng 3 lin C) Lu 2 lin, 1 lin lm chng t hch ton bn N v 1 lin lm chng t hch ton bn C D) 1 lin hch ton bn N, 1 lin hch ton bn C, 1 lin bo N, 1 lin bo C Cu 10. Khi khch hng np 4 lin UNC ngh ngn hng chuyn tin n 1 ngn hng khc a phng, ngn hng A phi lm nhng vic g chuyn tin; s dng chng t v hch ton nh th no theo phng thc i chiu phn tn? A) Phi lp thm 3 lin giy bo C lin hng, 1 lin UNC ghi N TK khch hng, 1 lin UNC lm bo N, 1 lin bo C lin hng km 2 lin UNC gi ngn hng B, 1 lin giy bo C lin hng gi trung tm kim sot cng vi 1 t s tiu khon, 1 lin giy bo C lin hng ghi C TK lin hng i nm nay B) Phi lp thm 4 lin giy bo C lin hng (GBCLH), 1 lin UNC ghi N TK khch hng, 1 lin UNC bo N, 2 lin giy bo lin hng gi ngn hng B, 1 lin giy bo lin hng ghi C lin hng i nm nay, 1 lin giy bo lin hng lu C) 1 lin UNC ghi N TK khch hng; 1 lin ghi C lin hng i chuyn tin i; 1 lin bo N; 1 lin bo C D) Phi lp thm 4 lin giy bo C lin hng, s dng nh im c, nhng gi trung tm kim sot i chiu 2 lin giy bo C lin hng sau khi i chiu tr li 1 lin Cu 11. Ngn hng Cng thng Thi Bnh nhn c mt giy bo C lin hng km hai lin UNC gi ti, nhng ni dung l cng Hi Phng tr tin cho cho cng ty Thp Thi nguyn ti khon ti NHCT Thi Nguyn. NHCT Thi Bnh x l nh th no? A) Chuyn tip ton b chng t n NHCT Thi Nguyn. B) Lp 3 lin giy bo lin hng, 1 lin hch ton lin hng i, 1 lin gi i NHCT Thi Nguyn cng vi 2 lin UNC nhn c, 1 lin gi trung tm kim sot i chiu. C) Tr li ton b chng t cho NH Hi phng, ni gi cc chng t i.

D) Lp 3 lin giy bo lin hng gi NHCT Thi Nguyn Cu 12. U nhim thu l g? A) Lnh thanh ton ca ngi bn, i tin ngi mua nhng phi c ngn hng xc nhn. B) Lnh thanh ton ca ngn hng phc v bn mua, yu cu ngn hng bn bn thanh ton. C) Lnh ca ngi mua yu cu ngn hng trch ti khon ca mnh tr cho ngi bn. D) Lnh n v bn lp nh ngn hng thu h tin khi hon thnh cung ng hng ho v dch v theo hp ng. Cu 13. S thanh ton u nhim thu khc ngn hng: n v mua < (1) n v bn ^ | ^ | (4a) (2) | | (5) | V | NH bn mua < (3)- NH bn bn (4b)-> Ch thch cc mi tn trong s trn y ch thch no ng? A) (1) Gi UNT (2), (3), (4) lm th tc thanh ton (5) bo C B) (1) Giao hng (2) Np UNT (3) NH chuyn UNT cho nhau (4a) Trch TK (4b) Thanh ton (5) Ghi C, bo C C) (1) Giao hng (2) Gi UNT (3), (4a), (4b), (5) Lm th tc thanh ton D) (1) Giao hng (2) Np UNT (3), (4a) Thanh ton (4b), (5) Ghi C, bo C Cu 14. Khi khch hng gi UNT n, nu TK ca ngi mua m ti ngn hng khc th ngn hng phc v bn bn phi lm g, khi ngn hng bn mua ch tham gia thanh ton lin hng? A) Gi UNT ti ngn hng phc v bn mua v giy n c thu h B) Gi UNT ti ngn hng phc v bn mua, lp giy bo lin hng i tin C) Gi 3 lin UNT ti ngn hng phc v bn mua, lu li 1 lin theo di; khi bn mua thanh ton tin, th ghi N TK Lin hng n, ghi C TK Ngi bn D) Nhn UNT lu, lm th tc ghi N lin hng ghi C TK ngi bn (ngi gi UNT n) Cu 15 . Sc bo chi l g ? A) L sc do NH pht hnh thanh ton cho khch hng. B) L sc do doanh nghip, c nhn pht hnh trn c s c lu k tin NH do m bo kh nng thanh ton. C) L sc do ch ti khon vit sc c Ngn hng k v ng du bo chi, nn m bo thanh ton. Ngi pht hnh sc phi lu k trc s tin ghi trn sc vo ti khon ring (TK4271). D) L sc do kho bc Nh nc pht hnh nn lun m bo c thanh ton. Cu 16. Khi pht hnh sc bo chi, doanh nghip phi lm nhng g? A) Vit 3 lin UNC trch tin sang TK K qu m bo thanh ton sc; vit sc theo quy nh; em sc n ngn hng bo chi; giao sc cho ngi th hng B) Vit sc, k sc theo ng mu ch k ng k, giao sc cho ngi th hng. C) Vit sc, ch k ng mu ng k, em sc n ngn hng bo chi. D) Vit UNC 3 lin, vit sc, k sc mang vo ngn hng c sc v UNC ngn hng bo chi Cu 17 Sc bo chi c lnh tin mt trong trng hp no? A) Khi ngi np sc ngh ngn hng cho lnh tin mt. B) Khi ngi pht hnh sc chp nhn cho lnh tin mt. C) Khng c lnh tin mt. D) Khi ti khon ca ngi np sc c tin Cu 18. Khi ngi th hng np sc bo chi vo ngn hng thanh ton, ngn hng ghi N ti khon no, ghi c TK no, nu ngi th hng sc v ngi c bo chi sc cng m TK ti mt NH. A) Ghi N ti khon Lin hng, ghi c TK 4271 B) Ghi N ti khon Thanh ton b tr, ghi c TK lin hng C) Ghi N ti khon ngi pht hnh sc, ghi c TK tin gi ngi th hng D) Ghi N ti khon Tin k qi m bo thanh ton, ghi c TK tin gi ngi th hng.

Cu 19. Hch ton k ton NH c mt nguyn tc kh quan trng, nhng khi hch ton sc bo chi c php khng thc hin nguyn tc . l nguyn tc no v v sao c php khng thc hin? A) Nguyn tc ghi 1 C nhiu N; Sc bo chi th ch 1 C , 1 N B) Nguyn tc ghi 1 N nhiu c; Sc bo chi ch c 1 C, 1 N C) Nguyn tc ghi ng thi N, C; Sc bo chi khng ghi ng thi D) Nguyn tc ghi N trc, C sau; Sc bo chi c php ghi C trc v c k qu m bo thanh ton Cu 20. Sc chuyn tin do ai pht hnh: A) Ngn hng B) Ngi bn hng C) Ngi mua hng D) C 3 cu trn u ng Cu 21. Mun c ngn hng cp sc chuyn tin, doanh nghip phi lm nhng g? A) Vit sc n ngn hng xin xc nhn vo sc, cm sc em n ngn hng ni chuyn tin n lnh tin. B) Lp giy ngh cp sc km theo 2 t sc ngn hng xc nhn vo sc, cm 2 t sc n ngn hng B lnh tin. C) Np tin mt vo ngn hng, ngh ngn hng cp sc chuyn tin. D) Np tin mt vo Ngn hng hoc lp 3 lin UNC trch ti khon tin gi thanh ton k qu vo ti khon m bo thanh ton sc yu cu ngn hng cp sc chuyn tin. Cu 22. Khi k qu bo m thanh ton Sc chuyn tin k ton NH hch ton nh th no? A) N TK 4211 (n v chuyn tin) C TK 4271 B) N TK 4272 C TK 4211 (n v chuyn tin) C) N TK 4211 (n v chuyn tin) C TK 4272 D) N TK 4271 C TK 4211 (n v chuyn tin) Cu 23. Khi k qu bo m thanh ton th tn dng k ton NH tin hnh ghi s nh th no? A) N TK 4271 C TK 4211 Tin gi ca ngi tr tin B) N TK 4272 C TK 4211 Tin gi ca ngi tr tin C) N TK 4211 Tin gi ca ngi m th tn dng C TK 4272 K qu m bo thanh ton TTD D) N TK 4211 Tin gi ca ngi tr tin C TK 454 Cu 25. Doanh nghip mun chuyn tin theo hnh thc sc chuyn tin, doanh nghip phi lm nhng g? v hch ton nh th no? A) Phi lp sc chuyn tin trc tip mang n ngn hng xin xc nhn sc chuyn tin B) Phi lp 3 lin UNC em n ngn hng xin cp sc chuyn tin. Khi c ngn hng cp sc, doanh nghip trc tip cm sc n ngn hng ni cn chuyn tin n C) Phi lp 2 t sc chuyn tin v 4 lin UNC em n ngn hng lm th tc chuyn tin D) Lp 4 lin UNC, 2 t sc (bn chnh v bn ip) em n ngn hng ni chuyn tin i Cu 26. Trong quy trnh thanh ton Sc chuyn tin, khi NH tin hnh tr tin cho khch hng theo yu cu, nu NH tr tin mt th NH ghi s nh th no A) N TK 4541 C TK1011 Tin mt B) N TK 454 chuyn tin phi tr C TK 1011 Tin mt C) N TK 1011 Tin mt C TK 4272 D) N TK 4271 C TK 1011 Tin mt Cu 27. Ngn hng cp sc chuyn tin lm nhng vic g trc khi trao sc cho khch hng?

A) Nhn UNC ca ngi xin cp sc chuyn tin, cp sc chuyn tin cho khch B) Nhn UNC, lp giy bo lin hng, ghi C TK Lin hng i chuyn tin, cp sc cho khch C) Nhn UNC, dng lin 1 UNC ghi N TK ngi xin cp sc, lin 2 ghi C TK K qu bo m trao giy bo N (lin 3) v trao sc chuyn tin cho khch D) Nhn UNC, nhn sc, ghi N TK tin gi ca ngi pht hnh sc, ghi C Lin hng i chuyn tin, trao sc cho khch Cu 28. Khi khch hng trao sc chuyn tin cho Ngn hng B xin lnh tin , ngn hng B ny tin hnh nhng vic g? v hch ton nh th no? A) Nhn sc, lm th tc ghi N ngn hng cp sc, tr tin cho ngi cm sc B) Nhn sc, lp giy bo N lin hng gi ngn hng cp sc v gi trung tm i chiu, ghi N TK Lin hng i nm nay, ghi C TK Chuyn tin phi tr, tr tin cho ngi cm sc v ghi N Chuyn tin phi tr, ghi C Tin mt C) Nhn sc, kim tra k hiu mt, lp giy bo N lin hng, ghi C voTK ca ngi cm sc, sau tr tin cho ngi cm sc D) Nhn sc, ghi N ngn hng cp sc, ghi C TK ca ngi cm sc, lp giy bo lin hng gi trung tm kim sot i chiu, tr tin v mt bn dip ca t sc cho khch hng Cu 29. Phm vi thanh ton ca Sc chuyn khon l: A) Trong phm vi nn kinh t quc dn: gia cc doanh nghip vi nhau, gia cc doanh nghip vi cc c nhn, gia c nhn vi nhau v vi doanh nghip. B) Trong phm vi cc NHTM cng h thng, cc ngn hng thng mi khc h thng, cc ngn hng thng mi vi ngn hng Nh nc, ngn hng Nh nc vi cc ngn hng thng mi v cc chi nhnh ngn hng vi nhau. C) Gia cc khch hng c m TK cng mt NH hoc khc NH nhng cc NH ny c tham gia thanh ton b tr trn a bn tnh, thnh ph D) Trong phm vi gia cc khch hng c m TK cng mt NH . Cu30. Trong quy trnh thanh ton Sc chuyn khon, khi ngi tr tin v ngi th hng cng m ti khon ti mt NH th k ton NH ghi s nh th no? A) N TK 1011 C TK 4211 (ngi th hng) B) N TK 4211 (ngi tr tin) C TK 1113 C) N TK 4211 (ngi th hng) C TK 4211 (ngi tr tin) D) N TK 4211 (ngi tr tin) C TK 4211 (ngi th hng) Cu 31: Ti sao i vi sc chuyn khon, ngi th hng sc thng tm n ngn hng ni ngi pht hnh sc m ti khon np sc (v bng k np sc) mc d ngn hng quy nh c th np bt k ngn hng no? A) Ngi th hng sc mun c ghi C cho mnh trc, ghi N sau thu hi nhanh vn lu ng cho sn xut kinh doanh. B) Ngi th hng sc mun bit ngay c rng sc c thanh ton c khng, c bin php gii quyt kp thi C) Ngi th hng sc np sc ti ni ngi pht hnh sc m ti khon c th lnh tin mt. D) Ngi th hng sc mun np sc ni gn nht. Cu 32. thanh ton Sc chuyn khon i vi cc n v cng m ti khon ti mt ngn hng thng mi, ngi th hng sc phi lm g? A) Lp 2 lin bng k thanh ton b tr theo mu quy nh km theo t sc np vo ngn hng, ngn hng s dng lm chng t ghi s. B) Lp 3 lin giy bo lin hng theo mu quy nh km theo t sc np vo ngn hng, ngn hng thng bo cho cc n v th hng. C) Lp 2 lin bng k thanh ton qua ti khon tin gi ti ngn hng Nh nc theo mu quy nh km theo t sc np vo ngn hng, ngn hng kim sot vic chi tr ca bn bn v thu nhp ca bn mua mt cch chnh xc. D) Lp 2 lin bng k np sc theo mu quy nh, km theo t sc np vo ngn hng. Ngn hng s dng sc v bng k ghi n ngi phi tr, ghi c ngi c hng v bo cho khch hng Cu 33 . V mt xut pht im ca giy t thanh ton, u nhim chi khc u nhim thu nh th no?

A) U nhim chi do ngi mua lp tr tin, u nhim thu do ngi bn lp nh ngn hng thu tin B) Nu thanh ton khc ngn hng th lin 4 u nhim thu c tch ra theo di ngoi bng ti ngn hng bn bn trc khi thanh ton, U nhim chi khng phi theo di C) U nhim chi ghi N ngi lp giy t, u nhim thu th ngc li D) Nu thanh ton khc ngn hng th u nhim chi c thanh ton ngay, u nhim thu phi ch Cu 34. V mt thi im pht hnh v v mt tin vn ca doanh nghip, thanh ton u nhim thu khc thanh ton th tn dng nh th no? A) U nhim thu do ngi bn lp. Th tn dng do ngi mua lp B) U nhim thu tr tin t ngn hng bn mua. Th tn dng tr tin t ngn hng bn bn C) U nhim thu pht hnh sau khi bn hng, ngi mua khng phi k qu trc. Th tn dng thanh ton sau khi bn hng, ngi mua phi k qu trc khi m th tn dng D) U nhim thu khc a phng hoc cng a phng, th tn dng ch thanh ton khc a phng Cu 35. Sc chuyn tin khc sc chuyn khon nhng im no? A) Sc chuyn khon c lnh tin mt cn Sc chuyn tin th khng B) Sc chuyn tin th c lnh tin mt cn Sc chuyn khon th khng C) Sc chuyn tin do Doanh nghip k pht v c lnh tin mt cn Sc chuyn khon do NH k pht v khng c lnh tin mt. D) Sc chuyn tin Do NH pht hnh v c lnh tin mt cn Sc chuyn khon do khch hng pht hnh v khng c lnh tin mt. Cu 36. V hnh thc sc chuyn khon khc sc tin mt nh th no? A) Sc chuyn khon khng c lnh tin mt, sc tin mt c lnh tin mt B) Sc chuyn khon c pht hnh trao cho ngi th hng, sc tin mt c pht hnh n ngn hng lnh tin mt C) Sc chuyn khon do doanh nghip v c nhn pht hnh, sc tin mt do doanh nghip pht hnh D) Sc chuyn khon c hai gch song song gc pha trn bn tri hoc c ch sc chuyn khon; sc tin mt khng c hai gch song song khng c ch sc chuyn khon Cu 37. V cng dng, sc chuyn khon khc sc tin mt nh th no? A) Sc chuyn khon khng c lnh tin mt, sc tin mt em ra NH lnh tin mt. B) Sc chuyn khon do doanh nghip pht hnh, cn sc tin mt do c nhn pht hnh. C) Sc chuyn pht hnh tr n, cn sc tin mt mua hng. D) Sc chuyn khon c 2 gch cho, sc tin mt khng c gch cho. Cu 38. V th tc pht hnh sc chuyn tin v sc chuyn khon c nhng im ch yu no khc nhau? A) Sc chuyn tin l sc c nhn, sc chuyn khon l sc dng cho doanh nghip, B) Sc chuyn tin phi bo chi, sc chuyn khon khng cn bo chi C) Sc chuyn tin, khi pht hnh phi vit 2 t sc, sc chuyn khon vit 1 t D) Pht hnh sc chuyn tin do NH thc hin, phi k gi v vit 2 t sc, ni dung nh nhau. Pht hnh sc chuyn khon do ch ti khon thc hin, vit 1 t, khng cn k gi . Cu 39. Sc chuyn khon khc sc bo chi nh th no? A) Sc chuyn khon khng c lnh tin mt, sc bo chi c lnh tin mt B) Sc chuyn khon thanh ton qua mt hay hai ngn hng, sc bo chi thanh ton qua nhiu ngn hng C) Sc chuyn khon khng m bo c thanh ton ngay khi pht hnh qa s d, sc bo chi do ngn hng pht hnh nn m bo chc chn c thanh ton D) Sc chuyn khon khc sc bo chi v mu sc, mu m, k hiu. Cu 40. V thi im pht hnh v thi im thanh ton cho ngi th hng, UNC khc TTD nh th no? A) Khng khc nhau v UNC v TTD u thanh ton khi giao hng. B) Khi pht hnh UNC l thanh ton ngay cho ngi th hng, cn TTD th cha thanh ton khi pht hnh TTD C) Khi UNC pht hnh, phi ch chng t giao hng mi thanh ton, cn TTD th thanh ton ngay khi pht hnh TTD. D) UNC thanh ton khi ngi pht hnh UNC giao UNC cho NH, cn TTD th phi ch khi ngi bn xut trnh ho n giao hng, Ngn hng mi thanh ton. Cu 41. i vi NH nu m chm tr trong qu trnh thanh ton Sc gy thit hi cho khch hng th s tin m NH phi bi thng cho khch hng c tnh nh th no? A) S tin bi thng = s tin ghi trn t Sc x S ngy chm tr x T l pht (bng l/ sut n qu hn) B) S tin bi thng = s tin ghi trn t Sc x T l pht (bng li sut n qu hn)

C) S tin bi thng bng s tin ghi trn t Sc x 30% D) Khng cu no ng. Cu 42. Ngi pht hnh sc khng c php thu chi, khi pht hnh sc m trn ti khon tin gi khng c s d, Ngn hng lm g thanh ton sc cho ngi th hng? A) Khng thanh ton. Ngn hng bo cho ngi pht hnh sc np tin vo ti khon thanh ton. Khi thanh ton, tnh pht chm tr v tin pht qu s d B) Thanh ton t ti khon tin gi, sau ny s thu vo ti khon ny. C) Khng thanh ton ng thi thng bo cho ngi pht hnh sc v ngi np sc, ng thi tnh pht chm tr, chuyn tin pht cho ngi th hng sc, v pht qu s d thu cho ngn hng. D) Cho ngi pht hnh sc vay tin thanh ton. Thi hn vay khng qu 1 thng, li sut cao hn li sut tn dng. Cu 43. Mt doanh nghip c php thu chi c hp ng vi NH, khi pht hnh Sc qu s d th NH x l th no? A) Pht theo t l quy nh, tin pht giao ngi th hng. Ch c tin mi thanh ton sc B) Pht chm thanh ton v pht tin do pht hnh qu s d, ch khi trn ti khon c tin mi thanh ton C) Thanh ton ton b gi tr t sc nu s d ti khon tin gi cng vi s tin c thu chi thanh ton. D) Thanh ton ton b gi tr t sc v pht do pht hnh qu s d Cu 44. Thanh ton th gm cc ch th no tham gia? A) Ngn hng, ngi cm th, doanh nghip B) Ngn hng pht hnh th, ch th, ngn hng i l thanh ton, c s tip nhn th C) Ngi pht hnh th, ch th (ngi cm th) D) Ngn hng, ngi mua hng, ngi bn hng, ngi mua th Cu 45. Trong thanh ton th, ngi ta phn bit th loi A, th loi B. Vy th loi A khc th loi B nh th no? A) Th loi A l th u tin, th loi B khng c u tin trong thanh ton B) Th loi A khng phi lu k tin vo ti khon k qu bo m thanh ton, th loi B phi lu k tin C) Th loi A c vay ngn hng, th loi B khng c vay ngn hng D) Th loi A c rt tin mt, th loi B khng c rt tin mt 46. ng L Huy np 60 triu ng tin mt vo ngn hng cng thng Nam nh c cp 1 th thanh ton loi B. ng Huy mua hng ti siu th Tng n H ni 18 triu ng. Siu th Tng n thanh ton ti ngn hng cng thng Hon Kim H ni. Hy hch ton ti 2 ngn hng. A) Ti ngn hng Cng thng Nam nh TK Tin mt TK 4273 TK5212 LH n K qu .bo t^2 th - 60triu |-(1)- | 60 triu | | 18 triu |(3) | 18triu | | | Ti ngn hng Cng thng Hon Kim TK siu th Tng n TK 5211-Lin hng i | 18.000.000 18.000.000 | | -(2) | B) Ti ngn hng Cng thng Nam nh TK Tin mt TK 5212 Lin hng n 60.000.000| | 60.000.000 | | Ti ngn hng Cng thng Hon Kim TK Siu th Tng n TK 5211-Lin hng i | 18.000.000 18.000.000 | | |

C) Ti ngn hng Cng thng Nam nh TK Tin mt TK 4273 TK5211 LH i K qu .bo TT th - 60triu |-(1)- | 60 triu | | 18 triu |(2) | 18triu | | Ti ngn hng Cng thng Hon Kim TK siu th Tng n TK 5212-Lin hng n | 18.000.000 18.000.000 | D) Ti ngn hng Cng thng Nam nh TK Tin mt TK 4273 K qu TT th | 60.000.000 60.000.000 | | | Ti ngn hng Cng thng Hon Kim TK Siu th Tng n TK 5012 TT b tr | 18.000.000 18.000.000 | | | Phn C. Thanh ton b tr v chuyn tin in t Cu 1. Thanh ton lin hng p dng trong phm vi no? A) Thanh ton gia cc ngn hng khc a phng nhng cng h thng ngn hng. B) Thanh ton gia cc ngn hng khc qun, huyn. C) Thanh ton gia cc ngn hng khc h thng (khc ngn hng chuyn doanh), khc tnh, khc thnh ph. D) Thanh ton gia cc doanh nghip khc tnh. Cu 2. Thanh ton b tr in t p dng trong phm vi no? A) Gia cc NH khc h thng trong tnh thnh ph ni mng vi tnh vi NH Nh nc tnh thnh ph, v ni mng vi nhau B) Gia cc NH khc tnh, thnh ph ni mng my tnh vi nhau C) Gia cc Doanh nghip ni mng my tnh vi NH D) Gia cc NH khc h thng ni mng vi tnh vi nhau. Cu 3. Khi tin hnh thanh ton b tr, ti ngn hng ch tr, ni giao nhn chng t, ngn hng thnh vin phi lm g? A) Giao nhn cc chng t v bng k 12; t i chiu v i chiu vi nhau (chng t v bng k 12, bng k 12 vi bng k 14), np bng s liu phi thu, phi tr; np bng k 14 cho ngn hng ch tr; i chiu, thanh ton theo bng k 16 B) Giao nhn chng t vi nhau, i chiu vi nhau C) T i chiu vi nhau cc bng k 12, 14 D) Trc tip giao nhn chng t, ho n bng k; tiu chun quc t, tin Vit nam khi c s dng trong thanh ton quc t cng ngn hng ch tr lp bng k 15,16; thanh ton theo bng k 15,16 Cu 4. thanh ton b tr, ngn hng Nh nc ch tr phi lp cc loi bng k no? A) Bng k thanh ton b tr (mu 14) B) Bng k tng hp thanh ton b tr (mu 15) v bng tng hp kt qu thanh ton b tr mu 16 C) Bng k thanh ton b tr (mu 14) v bng tng hp mu 16 D) Bng k chng t thanh ton b tr (mu 12) v bng k tng hp thanh ton b tr (mu 15) Cu s 5. thanh ton b tr, ngn hng thnh vin phi lp cc bng k no? A) Bng k np sc, bng k thanh ton b tr (mu 14) B) Bng k tng hp thanh ton b tr (mu 15), bng k thanh ton b tr (mu 14) C) Bng k chng t thanh ton b tr (mu 12), bng k thanh ton b tr (mu 14) D) Bng k chng t thanh ton (mu 11), bng k tng hp kt qu thanh ton b tr (mu 16) Cu 6. Trong thanh ton b tr, cc chng t do khch hng lp gm nhng loi chng t no?

A) Cc t sc do n v mua ngn hng khc pht hnh, cc chng t gc sau khi ghi N ti khon ca khch hng nh UNT, UNC, cc bng k np sc B) Cc bng k thanh ton b tr C) Sc, u nhim chi D) Tt c cc chng t gc do khch hng lp v bng k thanh ton b tr Cu 7. Mun c tham gia thanh ton b tr, cc ngn hng phi c iu kin g l cn thit nht? A) Phi tham gia thanh ton lin hng. B) Phi m ti khon cng mt ngn hng Nh nc ch tr. C) Phi lm n ngh ti ngn hng Nh nc D) Phi tn trng k lut thanh ton v thc hin ng quy ch ca ngn hng Nh nc Cu 8. Thanh ton b tr in t (TTBTT) khc thanh ton b tr (TTBT) th no v th tc giy t? A) TTBTT thc hin i vi cc Doanh nghip ni mng vi tnh vi NH, cn TTBT thc hin i vi cc Doanh nghip cha ni mng B) TTBTT thc hin i vi cc NH khc h thng cng tnh, thnh ph ni mng vi tnh, TTBT p dng i vi cc NH cha ni mng C) TTBTT khi thanh ton c truyn qua mng vi tnh, cn TTBT th phi gp nhau i chiu v trao i chng t D) TTBTT khng c cc cuc hp ch TTBT, cn TTBT thng xuyn phi c cuc hp ch TTBT thanh ton Cu 9. Trong thanh ton lin hng, trung tm kim sot i chiu c nhim v g i vi cc ngn hng tham gia thanh ton? A) Hch ton theo s liu ca ngn hng A chuyn n ngn hng B B) Kim sot, i chiu, gi s i chiu ti ngn hng B C) Kim sot, i chiu v gi s i chiu ti ngn hng A v ngn hng B D) Hch ton theo giy bo lin hng do ngn hng A gi ti. Cu 10. i chiu bn N trong S i chiu lin hng l i chiu vi loi chng t no? A) L i chiu s d N ti khon lin hng n B) L i chiu s d C ti khon lin hng i C) L i chiu cc giy bo N lin hng D) L i chiu cc giy bo C lin hng Cu 11: Khi pht hin c sai lm trong s i chiu do trung tm kim sot gi ti ngn hng B phi lm g? A) Vit cng vn hi li trung tm. B) Lp bng k lin hng sai lm theo s liu ca trung tm v km cng vn gi i. C) Lp bng k chng t hch ton vo ti khon lin hng sai lm v gi th tra sot ti trung tm. D) Lp bng k lin hng sai lm lm chng t hch ton vo ti khon lin hng sai lm. Gi bn k cho Trung tm kim sot. Cu 12. Khi nhn c lnh chuyn N (chuyn in t) u quyn, nhng ngn hng B khng nhn c hp ng, th NH B hch ton nh th no? A) N TK ngi phi nhn N C TK ngi th hng B) N TK ngi phi nhn N C TK 5112 chuyn tin n C) N TK 5112 chyn tin n C TK ngi phi nhn N D) Hch ton N TK 5113 ch x l, C TK 5112 chuyn tin n v bo cho khch hng n nhn n. Cu 13. Trong chuyn tin in t, trung tm thanh ton i chiu vi cc ngn hng B bng loi s i chiu no? A) i chiu vi cc ngn hng B qua mng vi tnh theo s i chiu lin hng khi trung tm thanh ton truyn lnh i ngn hng B B) i chiu vi cc ngn hng B sau khi i chiu vi cc ngn hng A theo giy bo chuyn tin cu ngn hng A chuyn ti trung tm thanh ton. C) Thng qua vic hch ton ti trung tm khi nhn c lnh n v truyn lnh i i chiu t ng theo chng trnh my tnh.

D) i chiu s liu ngn hng A v ngn hng B theo mu s ti khon k ton chuyn tin. Cu 14. Sau khi nhn c lnh chuyn N c u quyn (qua chuyn tin in t) nhng trn ti khon ca ngi phi nhn n khng c tin, th NH B phi lm g? A) Hch ton cho ngi phi nhn N B) Hch ton N TK tin gi ngi phi nhn N, C TK 5112 C) Hch ton N TK 5113 ch x l, C TK 5112 v bo cho khch hng np tin thanh ton. D) Hch ton vo cc TK thch hp, chuyn in i trung tm thanh ton Cu 15. Chuyn tin in t lin NH cng h thng c thc hin trong phm vi no? A) Thanh ton gia cc doanh nghip c s dng vi tnh ni mng vi ngn hng. B) Thanh ton gia cc ngn hng khc h thng c ni mng vi tnh vi nhau v ni mng vi tnh vi ngn hng Nh nc C) Thanh ton gia cc ngn hng cng h thng nhng khc a phng c ni mng vi tnh vi nhau v vi trung tm thanh ton. D) Thanh ton gia cc ngn hng cng tnh, cng thnh ph c ni mng vi tnh vi nhau v vi ngn hng Nh nc Cu 16. Mt khch hng a n NH 4 lin UNC yu cu NH trch TK tr tin cho i tc c TK tnh B, theo phng thc chuyn tin in t NH s dng UNC nh th no? A) nh my li UNC, lu vo my, sau truyn i trung tm thanh ton ton b ni dung UNC B) Cn c cc d liu trn UNC nhp vo my tnh theo mu lnh thanh ton, sau truyn i trung tm thanh ton. C) Nhp cc d liu theo ni dung UNC sau truyn i tnh B D) Truyn qua mng vi tnh cho tnh B ton b ni dung UNC Cu 17. Khi ngn hng B nhn c cc chng t chuyn tin t ngn hng A gi ti gm cc lin UNC, mt giy bo C lin hng, ngn hng B phi lm nhng g vi nhng chng t theo phng thc i chiu phn tn? A) 1 lin giy bo C lin hng ghi N TK lin hng n, 1 lin UNC ghi C ngi th hng, 1 lin UNC bo C ngi th hng B) 1 lin UNC ghi N TK lin hng n, 1 lin UNC ghi C ngi th hng, 1 lin UNC bo C ngi th hng C) 1 lin giy bo C lin hng ghi N TK lin hng n, 1 lin giy bo C lin hng bo C ngi th hng, 1 lin UNC lu D) 1 lin giy bo C lin hng ghi N TK lin hng n, 1 lin giy bo C lin hng gi trung tm kim sot, 1 lin UNC ghi C ngi th hng Cu 18. Khi ngn hng A nhn 4 lin UNC ca doanh nghip X gi ti, thanh ton tin cho doanh nghip Y c ti khon ti NH B. Ngn hng A v ngn hng B u tham gia thanh ton b tr. Ngn hng A s dng 4 lin UNC nh th no? A) 1 lin UNC ghi N ti khon ca doanh nghip X, 1 lin bo N doanh nghip X, 2 lin gi ngn hng B km bng k thanh ton b tr B) 1 lin UNC ghi N ti khon ca doanh nghip X, 1 lin bo N, 2 lin gi ngn hngB C) 1 lin UNC ghi N ti khon ca doanh nghip X, 3 lin gi ngn hng B D) 1 lin UNC ghi N ti khon ca doanh nghip X, 1 lin bo N doanh nghip X, 1 lin bo C doanh nghip Y, 1 lin gi ngn hng B km bng k thanh ton b tr.