Cu 5: Trnh by quy trnh ca ngn hng trong BTT trong nc v quc t (Ngn

hng thng mi c phn Chu (ACB)):

Quy trnh thc hin BTT trong nc:
1. Bn bn hng v ACB k kt hp ng BTT.
2. Bn bn hng v ACB cng gi thng bo v hp ng BTT cho bn mua hng,
trong nu r vic chuyn nhng khon phi thu cho ACB.
3. Bn mua hng xc nhn v vic nhn thng bo v cam kt thanh ton cho
ACB.
4. Bn bn hng giao hng cho bn mua.
5. ACB ng trc cho bn bn hng.
6. Bn bn hng thanh ton khon phi thu cho ACB khi n hn.
7. ACB thu phn ng trc v thanh ton phn cn li cho bn bn hng.

Quy trnh thc hin BTT xut khu:

1. Nh xut khu k kt hp ng BTT xut khu vi ACB.
2. Nh xut khu thng bo cho nh nhp khu v vic chuyn nhng khon phi
thu cho ACB.
3. Nh xut khu giao hng cho nh nhp khu.
4. Nh xut khu giao b chng t lin quan n khon phi thu cho ACB.
5. ACB ng trc cho nh xut khu.

6. Nh nhp khu thanh ton khon phi thu cho ACB khi n hn thng qua n
v BTT nhp khu i tc ca ACB.
7. ACB thu phn ng trc v chuyn phn cn li cho nh nhp khu.

P/O : Nhn vin qun l v pht trin sn phm

C/A : Nhn vin phn tch tn dng
BTD/HTD : Ban tn dng/Hi ng tn dng
HMBTT : Hn mc bao thanh ton
Loan CSR : Nhn vin dch v tn dng
CSR : Nhn vin dch v khch hng
A/A : Nhn vin thm nh ti sn
A/O : Nhn vin qun l v pht trin khch hng
NV PLCT : Nhn vin php l chng t
TELLER : Nhn vin giao dch ti khon
H BTT : Hi ng bao thanh ton
TK BTT : Ti khon bao thanh ton
T/T : Telegraphic Transfer (Chuyn tin bng in)
CIC : Trung tm thng tin tn dng Ngn hng nh nc

Bi 5:
1.
Gi tr khon phi thu = 30.000*(100% 20% 25%) = 16.500 USD
Thi gian ng trc:
Ngy Cng ty XNK Qung i (Bn xut khu) nhn tin cho vay ng
trc: 23/8/2010
Ngy Cng ty Lenderd nhn c hng: 1/9/2010
Ngy Cng ty Lenderd thanh ton tin hng t 2: ngy nhn hng
(1/9/2010)
Ngy Cng ty Lenderd thanh ton tin hng t 3 (s tin cn li): 30 ngy
sau ngy thanh ton t 2: 1/10/2010
=> Thi gian ng trc = 40 ngy (t 23/8/2010 n 1/10/2010)
Li cho vay ng trc = S tin cho vay ng trc*Thi gian ng trc*Li
sut cho vay ng trc
15.000*40*4%/360 = 66,67 USD
Ph BTT m Cng ty XNK Qung i phi tr cho ngn hng M:
0,3%*16.500 + 500 = 549,5 USD
2. Khi thc hin mt phng n kinh doanh s dng tin BTT:
Li nhun d kin = 15.000*40*15%/360 = 250 USD
Chi ph b ra = 66,67 + 549,5 = 616,17 USD
=> L = 366,17 USD
=> Khng nn thc hin BTT.