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Phn 1: T gi hi oi
1. Cc loi tin t c s dng ch yu trong thanh ton quc t:
- Cn c vo phm vi s dng tin t, c 3 loi sau:
+ Tin t th gii:
Tn gi Gii thiu chung c im
l tin t c cc quc gia tha + Khng dng vng th hin gi c cng nh tnh ton tng tr gi hp
nhn lm ptien thanh ton quc t ng.
m khng cn phi c s tha nhn + Ko dng vng thanh ton hng ngy ca cc giao dch pht sinh gia
trong hip nh k kt gia chnh cc quc gia
Tin t th
ph nhiu bn. y ch c th l +Tin giy ko c i ra vng mt cch t do thng qua hm lng vng
gii
vng ca tin t
+Vng l tin t d tr ca cc quc gia trong thanh ton quc t.
+Vng ch c dng lm tin t chi tr gia nc mc n v ch n cui
cng sai khi ko tm c cng c tr n thay th
L tin t chung ca mt khi kinh
Tin t
t quc t, ra i t mt hip nh
quc t(tin
tin t k kt gia cc nc thnh
t hip
vin.V d
nh)
+Hip nh Bretton Woods (1944- +Tin t tnh ton quc t
1971) ca IMF vi USD l tin t +Tin t thanh ton quc t
quc t +Tin t d tr quc t
+Hip nh Jamaica 1976: SDR +ng tin tn dng m IMF dnh cho ngn hng TW cc nc thnh vin
vay, ko c i ra vng, gi tr xc nh trn c s r tin t quy nh.
+SDR c th l phng tin d tr quc t
+Hip nh thanh ton b tr ca +ko c i ra vng, ko i ra ngoi t khc mt cch t do
SEV: rp chuyn khon +C ch thanh ton l b tr gia cc nc thnh vin m ti 2 ngn hng:
NH hp tc KT quc t XHCN&ngn hng u t QT XHCN.
+Phm vi s dng gii hn trong giao dch cc nc thnh vin
+EURO +Va l tin t a quc gia thay th cho ng tin ca cc nc thnh vin
v l tin t quc t khu vc.
Tin t ca tng quc gia +Tn ti di 3 hnh thi: tin mt, tin tn dng bng giy truyn thng v
tin in t
+ko dc i ra vng thng qua hm lng vang
Tin t +Hu ht tin t quc gia u th ni( th ni t do&c iu tit)
quc gia +Tin t quc gia tham gai vo thanh ton quc t ph thuc vo v tr ca
tin t quc gia trn th trng quc t ca cc bn trong hp ng
+Mc qun l ngoi hi ko ging nhau
+Sc mua tin t bin ng theo chiu cnh ko
- Cn c vo s chuyn i ca tin t, chia lm ba loi sau:
Tn Gii thiu chung c im
C hai loi:tin t t do chuyn i tng phn v tin t m lut tin t ca nc hoc khi kinh t c tin t
Tin t t chuyn i ton phn (USD, EURO, JPY..) cho php bt c ai c thu nhp tin t ny u c quyn
do chuyn yu cu h thng ngn hng nc chuyn i t do tin t
i ny ra cc tin t nc khc m khng cn phi c giy
php.
+L tin t m nhng khon thu nhp bng tin t +ko th t do chuyn i sang cc ngoi t khc
Tin t ny s c ghi vo ti khon m ti cc ngn hng ch +ch c quyn chuyn nhng quyn s hu tin t t
chuyn nh s c quyn chuyn khon sang ti khon ch ngi ny sang ng khc trn h thng ti khon m ti
khon nh ca mt bn khc cng mt bank hay mt bank bank trong (ngoi) nc
nc khc khi c yu cu m khng cn giy php
+l tin t quy nh trong thanh ton b tr hai bn +Ko c chuyn i sang cc tin t khc, khng c
k kt gia chnh ph hai nc vi nhau. chuyn khon sang cc ti khon khc
Tin t
+ch c ghi c v n trn ti khon clearing do hip nh
clearing
quy nh, cui nm s tin hnh b tr bn c v n ca ti
khon.

2. Tin t do chuyn i l:
- L tin t m lut tin t ca nc hoc khi kinh t c tin t cho php bt c ai c thu nhp tin t ny u c quyn
yu cu h thng ngn hng nc chuyn i t do tin t ny ra cc tin t nc khc m khng cn phi c giy php.
- C hai loi tin t do chuyn i :tin t t do chuyn i tng phn ( PHP,TWD..KRW: l tin t t do tng phn
thng c NH Vnam giao dch) v chuyn i ton phn (USD, EURO, JPY..)
- Tin t t do chuyn i tng phn l tin m vic chuyn i ca n ph thuc vo mt trong ba yu t sau:
+Ch th chuyn i:Ngi phi c tr( quyn chuyn i t do) v ngi c tr (phi c giy php chuyn i)
+ Mc chuyn i :T hng mc no do lut quy nh tr ln, mun chuyn i th phi c giy php chuyn i ngoi t,
di hng mc th c chuyn i t do.
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+Ngun thu nhp tin t: Cc ngun thu nhp bng tin ca ngi phi c tr t hot ng kinh doanh thng mi v dch v quc
t, t hot ng u t nc ngoi..ti cc nc c tin t s chuyn i t do, cn cc ngun thu nhp khc phi thng mi
hoc dch v, phi u t mun chuyn i phi c giy php.

3. T gi hi oi
a.Khi nim
- Khi nim c bn:L quan h so snh gia hai tin t ca hai nc vi nhau
- Khi nim th trng:Gi c ca mt n v tin t ny th hin bng mt s n v tin t nc kia gi l t gi hi oi
- Ngoi ra cn c nhiu khi nim khc nhau:
+Theo PLNH 2005: TGH ca ng VN l gi ca mt n v tin t nc ngoi tnh bng n v tin t ca VN.
+Theo Ti chnh QT hin i trong nn KT m (N.V.Tin): TGH l gi c ca mt ng tin c biu th bng 1 ng tin
khc
T gi hi oi l gi c ca mt ng tin c biu th thng qua mt ng tin khc.
b.C s hnh thnh:
- Ch bn v tin vng (trc nm 1914): ngang gi vng ca tin t (so snh hm lng vng ca hai tin t vi nhau
gi l ngang gi vng). T gi gia hai ng tin c iu chnh thng qua lung chy ca vng gia hai nc.
- Ch hi oi vng (1914-1944): pht hnh giy bc Ngn hng (bank notes) v cam kt i cc giy bc ra vng theo
mt t l nht nh.TGH c xc nh da trn vic so snh hm lng vng m giy bc Ngn hng i din
- Ch Bretton Woods (1945-1972): TGH gia cc ng tin ca cc nc thnh vin c xc nh da trn c s so
snh hm lng vng m cc ng tin i din vi hm lng vng ca USD.
hm lng vng l c s so snh hai ng tin vi nhau v gi l ngang gi vng
- Ch tin t hu Bretton Woods (t 1973- nay): t gi khng da trn vng m da trn ngang gi sc mua PPP
(Purchasing Power Parity) theo quy lut mt gi (Rules of one price-trong mt th trng hiu qu, tt c cc hng ha ging nhau
phi c bn vi cng 1 gi).
Ngang gi sc mua l t l trao i gia 2 ng tin, theo t l ny th s lng hng ha/dch v trao i c l nh nhau trong
nc v nc ngoi khi chuyn 1 n v ni t ra ngoi t v ngc li.
Tiu ch th hin ngang gi sc mua:H thng gi c ca mt quc gia (PI),h thng gi ngoi t ca mt quc gia (ER),gi
vng ti quc gia (Gold Price)

4. Cc loi ngoi hi quy nh trong php lnh 2005:

- Ngoi t: tn ti trong cc hnh thi l tin giy, tin kim loi, tin ti khon gm c: ng tin quc gia khc hoc ng
tin chung chu u(euro), quyn rt vn c bit (SDR)
- Phng tin thanh ton ghi bng ngoi t, gm: Sec, hi phiu v k phiu, th tn dng
- Cc loi chng t c gi ghi bng ngoi t: c phiu, tri phiu doanh nghip, tri phiu chnh ph, chng ch qu u t,
cc chng t pht sinh.
- Vng thuc d tr ngoi hi nh nc, trn ti khon nc ngoi ca ngi c tr; vng di dng khi , thi, ht
ming trong trng hp mang vo v mang ra khi lnh th.
- Tin ca nc cng ha x hi ch ngha Vit Nam trong trng hp chuyn vo v chuyn ra khi lnh th Vit Nam
hoc c s dng trong thanh ton quc t

5. Cc loi t gi phn loi theo phng tin thanh ton quc t:

- T gi chuyn tin bng in(t gi in hi):l t gi m ngn hng bn ngoi t cho khch hng km theo trch nhim
l ngn hng phi chuyn ngoi t cho ngi th hng bng phng tin chuyn in t. T gi ny c nhng c im: l t gi
c bn ca mt quc gia, tc thanh ton nhanh, chi ph cao
- T gi chuyn tin bng th: (t gi th hi) l t gi m ngn hng bn ngoi t cho khch hng khng km theo trch
nhim chuyn tin bng phng tin in t m ngn hng s chuyn lnh thanh ton ra bn ngoi bng con ng th tn thng
thng. t gi ny c c im : Khng thng dng trong thanh ton quc t, tc thanh ton rt chm, chi ph r
- T gi sc: l t gi m ngn hng bn sec ngoi t cho khch hng km theo trch nhim chuyn sec n ngi th
hng quy nh trn sec. T gi sec bng t gi in hi tr i s tin li pht sinh trn t gi in hi k t khi mua sec n khi
sec c tr tin.
- T gi hi phiu Ngn hng tr tin:t gi m ngn hng bn hi phiu ngoi t tr tin ngay cho khch hng l ngi th
hng hi phiu. Khch hng s k hu chuyn nhng hi phiu cho ngi khc m khch hng l ngi c ngha v tr ngoi t
cho anh ta.Ngi c chuyn nhng khi nhn c hi phiu s xut trnh n ngn hng ch nh trn hi phiu nhn tin
ngay sau khi xut trnh. Cch tnh t gi hi phiu tr tin ngay cng ging nhau nh cch tnh t gi sec, nu c khc l li sut
c tnh l li huy ng ngoi t.
- T gi hi phiu ngn hng tr chm: l t gi m ngn hng bn hi phiu ngoi t tr chm cho khch hng l ngi
th hng hi phiu. Khch hng s k hu chuyn nhng hi phiu cho ngi khc m khch hng l ngi c ngha v tr tin
cho anh ta. Khi hi phiu n hn thanh ton, ngi c chuyn nhng s xut trnh hi phiu n ngn hng ch nh trn hi
phiu nhn tin.

6. Cc nhn t tc ng n t gi hi oi:
- Cung cu v ngoi t trn th trng l nhn t nh hng trc tip n s bin ng ca t gi hi oi. Cung cu ngoi
t li chu s nh hng ca nhiu yu t khc nhau trong c cn cn thanh ton quc t. Nu cn cn thanh ton quc t d
tha c th dn n kh nng cung ngoi t ln hn cu ngoi t v ngc li. S cn bng ca cn cn thanh ton quc t li ph
thuc vo cc ngun cung v cu ngoi t cu thnh nn cn cn thanh ton quc t. Khi nn kinh t c mc tng trng n nh
nhu cu v hng ho v dch v nhp khu s tng do nhu cu v ngoi t cho thanh ton hng nhp khu tng ln. Ngc li,

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khi nn kinh t ri vo tnh trng suy thoi th cc hot ng sn xut kinh doanh v xut nhp khu b nh tr lm cho ngun
cung ngoi t gim i. Trong khi nhu cu nhp khu cha kp thi c iu chnh trong ngn hn vic gim cung ngoi t s y
t gi ln cao.
- Mc chnh lch v li sut gia cc nc :Nc no c li sut tin gi ngn hn cao hn li sut tin gi ca cc nc
khc th vn ngn hn s chy vo nhm thu phn chnh lch do tin li to ra, do s lm cho cung ngoi t tng ln, TGH s
gim xung.
- Mc chnh lch lm pht ca hai nc: Gi s trong iu kin cnh tranh lnh mnh, nng sut lao ng ca hai nc
tng ng nh nhau, c ch qun l ngoi hi t do, khi t gi bin ng ph thuc vo mc chnh lch lm pht ca hai
ng tin. Nc no c mc lm pht ln hn th ng tin ca nc b mt gi so vi ng tin nc cn li.
- Tm l s ng:. Ngi dn, cc nh u c, cc ngn hng v cc t chc kinh doanh ngoi t l cc tc nhn trc tip
giao dch trn th trng ngoi hi. Hot ng mua bn ca h to nn cung cu ngoi t trn th trng. Cc hot ng li b
chi phi bi yu t tm l, cc tin n cng nh cc k vng vo tng lai. iu ny gii thch ti sao, gi ngoi t hin ti li
phn nh cc k vng ca dn chng trong tng lai. Mt khc, gi ngoi t rt nhy cm vi thng tin cng nh cc chnh sch
ca chnh ph. Nu c tin n rng Chnh ph s h tr xut khu, hn ch nhp khu gim thm ht thng mi, mi ngi s
ng lot bn ngoi t v t gi hi oi s gim nhanh chng.
- Ngoi nhng yu t nu trn TGH cn chu nh hng ca cc yu t khc, chng hn nh yu t tm l, chnh sch
ca chnh ph, uy tn ca ng tin

7. Phng php tnh t gi cho v tc dng ca n.Trnh by cng thc tnh t gi cho v cho v d
a. Ngoi ba ng tin yt gi ch yu(USD, EURO, GBP), khch hng cn mun xc nh t gi gia cc ng cha c
nim yt t gi: xc nh t gi gia cc ng tin nh gi vi nhau hoc xc nh t gi gia cc ng tin yt gi vi nhau hoc
xc nh t gi gia ng tin yt gi ca cp t gi ny vi ng tin nh gi ca cp t gi kia.
b. Cch xc nh t gi:
- Xc nh t gi hi oi ca hai tin t v tr nh gi ca hai cp t gi khc nhau:
+Ta ly t gi ca tin t nh gi chia cho t gi ca tin t yt gi. Mun tm t gi bn ra ta ly t gi mua ca ngn hng chia
cho t gi bn ca ngn hng.
+V d: Ti Geneva, usd/chf=1,2312/17 v usd/cad=1,1125/30
cad/chf: bid rate= ask usd/chf: bid usd/cad=1,2317/1,1125=1,1071
ask rate=bid usd/chf: ask usd/cad=1,2312/1,1130=1,1061
- Xc nh t gi hi oi ca hai tin t v tr yt gi ca hai cp t gi khc nhau:
+Ta ly t gi ca tin yt gi chia cho t gi ca tin nh gi.
+V d:Ti Berlin, euro/usd=1,2730/35 v gbp/usd=1,8352/57
euro/gbp: bid rate= ask euro/usd: bid gbp/usd
Ask rate= bid euro/usd: ask gbp/usd
- Xc nh t gi hi oi ca tin t v tr yt gi v nh gi ca hai cp t gi khc nhau:
+Ta nhn hai t gi vi nhau. Mun tm t gi bn, ta ly hai t gi mua ca ngn hng nhn vi nhau. Mun tm t gi mua, ta
ly hai t gi bn ca ngn hng nhn vi nhau.
+V d: Ti Geneva: euro/ usd=1,2730/35 v usd/jpy=115,48/57
euro/jpy: bid rate= ask euro/usd X ask usd/jpy
Ask rate= bid euro/usd X bid usd/ jpy

8. Khi nim Cn cn thanh ton quc t? Kt cu ca cn cn thanh ton quc t?

CCTTQT l bng cn i gia cc khon thu v cc khon chi bng mt ng tin no gia ngi c tr v ngi phi c tr
trong mt thi hn nht nh.
Kt cu

CCTTQT

Ti khon
Hng mc d tr
Hng mc vn Hng mc
thng xuyn chnh thc
(CCTK vn) chnh lch
(CCTK vng lai) (official
Capital account Discrepancies
Current Account reserves
Account)

Hng mc thng xuyn (CCTK vng lai) Current

Phn nh cc khon thu/chi lm tng/gim ti sn ti chnh v quyn s hu ca mt nc vi mt nc khc. y l hng
mc quan trng, phn nh thc cht ca cn cn thanh ton quc t.
Gm:
Cn cn thng mi (trade balance),
- Ghi chp hot ng XNK hng ha
- Chim t trng ch yu
- XK > NK: CCTM thng d
- NK > XK: CCTM thiu ht
Cn cn dch v (service balance),

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- Ghi chp hot ng thng mi dch v

- Cc nc pt thng thng d CCDV.
- XK > NK: CCDV thng d
- NK > XK: CCDV thiu ht
Cn cn thu nhp (factor income),
- Thu nhp ca ngi lao ng/t u t:
- Yu t nh hng:
- S lng l, mc lng, s tin u t, mc li..
Cc khon thu chi mt chiu: vin tr, qu biu, kiu hi
- Cc khon thu chi mt chiu: vin tr, qu biu, kiu hi
Hng mc vn
Phn nh cc khon thu/thu lm tng/gim ti sn ti chnh v quyn s dng ca nc ny vi nc khc
Bao gm: CC vn di hn/CC vn ngn hn
Rt quan trng i vi nhng nc c CC vng lai thm ht.
Hng mc chnh lch
Phn nh cc sai st do thng k/ghi chp.
Mt s m th hin mt lng vn ra/ Mt s dng phn nh mt lung vn chy vo
Ti khon d tr chnh thc
Phn nh mc thay i v lng vng/ngoi t/ti sn d tr m cc t chc tin t nm gi.
Thay i d tr ngoi hi ca mt nc
Tn dng vi IMF v cc NHTW khc
Mc thay i ngun d tr chnh thc o lng mc thm ht hoc thng d ca mt nc v cc giao dch ca TK
thng xuyn v TK vn

9. Giao dch k hn? c im vn dng?

- L giao dch trong hai bn cam kt s mua, bn vi nhau mt s lng ngoi t theo mt mc t gi xc nh, v vic thanh
ton s c thc hin trong tng lai xc nh.
Do vy, trong loi hp ng ny, ngy k kt v ngy giao hng l hon ton tch bit nhau. hp ng k hn, 2 bn chu s rng
buc php l cht ch hi thc hin ngha v hp ng, tr khi c hai bn tho thun hu hp ng.
c im vn dng
Hng ho y c th l bt k th hng ho no; t nng sn, cc ng tin, cho ti cc chng khon. Hp ng k hn
c s dng phng nga ri ro, v d nh ri ro mt gi tin t (hp ng k hn i vi USD hoc EUR)
Thng thng hp ng ny c thc hin gia cc t chc ti chnh (TCTC)vi nhau, hoc gia TCTC vi cc khch
hng l doanh nghip phi ti chnh (cc hp ng ny thng c k kt song phng).
Theo hp ng ny th ch c hai bn tham gia vo vic k kt, gi c do hai bn t tho thun vi nhau, da theo nhng
c tnh mang tnh cc nhn.
Hp ng ny ch c thc hin khi o hn, cho d vo thi im gi th trng ca ti sn c cao hn hoc thp
hn gi xc nh trong hp ng. Khi , mt trong hai bn mua v bn s b thit hi do cam kt mt mc gi thp hn (bn
bn) hoc cao hn (bn mua) theo gi th trng.
Nh vy bng vic tham gia vo mt hp ng k hn, c hai bn u gii hn c ri ro tim nng cng nh hn ch
li nhun tim nng ca mnh. V ch c hai bn tham gia vo hp ng, cho nn mi bn u ph thuc duy nht vo bn kia
trong vic thc hin hp ng. Khi c thay i gi c trn th trng giao ngay, ri ro thanh ton s tng ln khi mt trong hai bn
khng thc hin hp ng. Ngoi ra, v mc gi t ra mang tnh c nhn v ch quan nn rt c th khng chnh xc.

10. Giao dch swap? c im vn dng?

l giao dch bao gm ng thi c hai giao dch: giao dch mua v giao dch bn dng mt s lng ng tin ny vi
mt ng tin khc (ch c hai ng tin c s dng trong giao dch), trong k hn thanh ton ca hai giao dch khc nhau v
t gi ca hai giao dch c xc nh ti thi im k kt hp ng. Nhn chung, y l mt hp ng trong hai bn tho thun
trao i ngha v thanh ton. Thng thng giao dch ny bao gm cc thanh ton li, v trong mt s trng hp l thanh ton n
gc.
c im vn dng
Trc khi cc giao dch hon i xut hin, bn vay v bn cho vay thng b gii hn li sut c nh hoc li sut th
ni, cp vn hoc cho vay trn c s tin mt. Nh u t hoc ngn hng s gp phi s khng tng xng v li sut gia ti sn
c v ti sn n. V d cng ty vay li sut c nh , nhng li u t vo th trng li sut th ni, chc chn s b l khi li sut
gim do khng c khon tng thu nhp t ti sn c li sut th ni.
Giao dch hon i c to ra x l nhng s khng tng xng ny, to cho ngn hng, doanh nghip kim sot tt
hn cc dng lu chuyn tin t ca mnh.

11. Giao dch tng lai? c im vn dng?

Hp ng tng lai (Futures contract, Futures) l mt hp ng c tiu chun ho, c giao dch trn th trng giao
dch hp ng tng lai, mua hay bn mt s loi hng ho nht nh, mt mc gi nht nh, vo mt ngy xc nh trong
tng lai. Ngy trong tng lai gi l ngy giao hng, hay ngy thanh ton cui cng. Gi c xc nh ngay ti thi im k
hp ng c gi l gi tng lai (futures price), cn gi ca hng ho vo ngy giao hng l gi quyt ton.
thot khi hp ng trc khi o hn, cc bn tham gia hp ng c th chuyn nhng hp ng cho mt bn khc
theo gi th trng, kt thc mt hp ng tng lai v cc ngha v km theo ca n.

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c im vn dng
_Hp ng tng lai lun c giao dch trong cc sn giao dch,
_Hp ng tng lai l hp ng c tiu chun ho cao, hng ho c phn theo l, nh s, k m hiu y .
_Hp ng tng lai t ri ro hn khi m n c giao dch thng qua cc sn giao dch, bn cn li ca hp ng l
clearinghouse, lun m bo uy tn.
_Ttrong hp ng tng lai, cc i tc c xc nh ngu nhin
_ i tng ti sn khng hin hu thi im k hp ng, m hin hu vo thi im tng lai ghi trn hp ng.
V d: la non th khng n c, ngi ch la khng c tin nn ku ngi mua n v bn, ngi mua s mua v
ngi bn c ngha v chm sc la cho n khi gt. Gi bn th cng ty, nu vo v i km, gi c th cao, nhng thng th
phi thp hn gi th trng
C 2 i tng chnh mua hay s dng hp ng tng lai, mt l cc nh u t mun d phng ri ro (hedger), v hai
l cc nh u c trc nhng d on v bin ng gi trn th trng

12. Giao dch quyn chn? c im vn dng?

l giao dch ngoi t trong bn mua c quyn nhng khng c ngha v phi thc hin giao dch cam kt vi bn
bn, trong khi bn bn c ngha v phi thc hin giao dch cam kt khi bn mua c yu cu theo t gi tha thun trc.
c im vn dng
Hp ng quyn chn c thc hin vi cc hot ng mua, bn: C phiu, ch s th trng chng khon, ngoi t,
cng c n, cc hp ng mua bn tng lai v hng ho.
Cc hp ng quyn chn thng c giao dch trn th trng chng khon hoc th trng phi chnh thc. Hin nay,
ch yu cc hp ng quyn chn c mua bn rng ri ti vn phng th trng chng khon( Chicago board Option
ExchangeCBOE, The American Stock ExchangeAMEX, The Pacific Stock ExchangePSE, ..)
C hai loi hp ng quyn chn: Hp ng quyn chn mua (call option)v hp ng quyn chn bn (put option). Hp
ng quyn chn mua l tho thun cho php ngi cm hp ng c quyn mua sn phm t mt nh u t khc vi mc gi
nh sn vo ngy o hn ca hp ng. Cn hp ng quyn bn l tho thun cho php ngi cm hp ng c quyn bn sn
phm cho mt nh u t khc vi mc gi nh sn vo ngy o hn ca hp ng.
c im ca hp ng la chn: hp ng quyn chn khng bt buc cc bn phi giao sn phm. Hp ng ch quy
nh quyn giao hay nhn, m khng bt buc thc hin ngha v ca mnh. Ngi mua quyn c th: Thc hin quyn, hay bn
quyn cho mt ngi mua khc; hay khng thc hin quyn . c quyn ny, khi k hp ng, ngi cm hp ng phi tr
quyn ph ; gi trong hp ng c gi l gi thc hin hay l gi n (Strike price); ngy nh trong hp ng gi l ngy o
hn hay hy thc hin.
Mt im ng ch l: trong khi ngi mua hp ng la chn call mong mun gi ca sn phm hp s tng ln trong
ngy o hn th ngi mua hp ng la chn Put li hy vng gi xung. Nu cao hn gi nh trc h s t chi quyn bn v
chu mt quyn ph. Tt nhin s t chi hay khng t chi quyn khi gi ngy o hn cao (hay thp) hn gi n s c cc nh
u t tnh ton trn c s mc chnh lch gia gi nh trc vi gi ngy o hn v quyn ph.

13. Cc bin php iu chnh cn cn thanh ton quc t?

Theo l thuyt: s iu chnh CCTTQT khng trng thi cn bng (ngha l CC vn v CC vng lai c tng 0). Tuy nhin,
trn thc t, ngi ta ch iu chnh CCTTQT trong trng hp b thiu ht m thi.
1. Bin php vay n (vay d tr) lm tng ti khon d tr chnh thc cn bng CCTTQT.
2. p dng cc chnh sch v bin php tc ng ln cung cu ngoi hi (nh chnh sch chit khu cao, thu hi vn T nc
ngoi, bn r cc CK nc ngoi, ph gi tin t kch thch xut khu, thu ht vn u t vo nc mnh...)
3. Xut ngoi hi (vng tr n)
4. Tuyn b v n.

14. So snh giao dich k hn v giao dch tng lai?

(thy 2 ci ci no c ng c l ht nn ko b, my bn thix cch ss no th hc cch nhe)
Giao dch k hn Giao dch tng lai
Loi hp g Tha thun jua ngi mua & ng bn. thng qua th trng giao dch tng lai (s giao dch)
iu khon linh ng c s giao dch tiu chun ha nhug chi tit trong hp
ng.
Thi hn Cc bn c th la chn bt k thi hn no. Ch c vi thi hn I nh do s giao dch (SGD) wi c.
Tr gi hp Rt ln (trug bnh > 1 triu USD/hp ng) Nh
g
Tha thun Khch ha2g duy tr s d ti thiu ngn hg Duy tr tin k qu theo % tr gi hp ng.
an ton m bo cho hp ng.
Thanh ton Ko thah ton tin t trc ngy hp ng ht Thanh ton hng ngy bng cch trch ti khon bn thua &
tin t hn ghi c vo TK bn c.
Thanh ton >90% hp ng thanh ton khi n hn Cha ti 2% hp ng thanh ton khi n hn, thng thog
sau cng wa o hp ng.
Ri ro Ko thah ton hng ngy -> ri ro rt ln nu 1 Thah ton hang ngy thong qua SGD -> t ri ro. Tuy nhin,
bn tham gia tht bi trog thc hin H. c th ri ro jua mi gii & khch hang.
Yt gi Yt gi mua & gi bn vi mc chnh lch gia Chnh lch c nim yt SGD.
gi mua & gi bn.
Hng ha Tt c cc loi Gii hn ty SGD
giao dch

5
 6

Gi c Ko i Thay i tng ngy

Hoa hng Chh lch gia gi mua & bn Khch tr hoa hng cho mi gii. Mi gii tr cho SGD.
Qui ch T tha thun SGD wi nh

Nhng im khc bit cn bn ca hp ng tng lai so vi hp ng k hn l:

1. Nim yt trn s giao dch
Mt giao dch hp ng tng lai ni chung c x l trn mt S giao dch. im ny cho php gi c c hnh thnh hp l
hn, do cc bn mua bn c cung cp thng tin y v cng khai.
2. Xo b ri ro tn dng
Trong cc giao dch hp ng tng lai c nim yt trn s giao dch, c hai bn bn v mua u khng bao gi bit v i tc
giao dch ca mnh. Cng ty thanh ton b tr s phc v nh mt trung gian trong tt c cc giao dch. Ngi bn bn cho cng
ty thanh ton b tr, v ngi mua cng mua qua cng ty thanh ton b tr. Nu mt trong hai bn khng thc hin c hp
ng th vn khng nh hng g n bn kia.
3.Tiu chun ho
Cc hp ng k hn c th c tho ra vi mt hng ho bt k, khi lng, cht lng, thi gian giao hng bt k, theo tho
thun chung gia hai bn bn, mua. Tuy nhin, cc hp ng tng lai nim yt trn s giao dch i hi vic giao nhn mt khi
lng c th ca mt hng ho c th p ng cc tiu chun cht lng ti thiu, theo mt thi hn c n nh trc.
4. iu chnh vic nh gi theo mc gi th trng (Marking to market).
Trong cc hp ng k hn, cc khon l, li ch c tr khi hp ng n hn. Vi mt hp ng tng lai, bt k mn li no
cng c giao nhn hng ngy. C th l nu gi ca hng ho c s bin ng khc vi gi tho thun (gi thc hin hp
ng) th bn b thit hi do s thay i gi ny phi tr tin cho bn c li t s thay i gi . Trn thc t, v khng bn no
bit v i tc ca mnh trong giao dch, nn nhng ngi thua u tr tin cho cng ty thanh ton b tr, v cng ty ny s tr
tin cho nhng ngi thng.

6
 7

Phn 2: Phng tin thanh ton

1. So snh Sc thng mi v Sc du lch?
Sc thng mi Sc du lch
Ngi ph hnh Doanh nghip c th. Ngn hng.
Ngi hng li Bt c ai trn sc Ngi mua sc du lch
Loi sc V danh, ch danh, theo lnh ch doanh
Chuyn nhng Bng k hu Khng th chuyn nhng
Thi hn hiu lc Lut quy nh V hn
S tin Ngi k pht quy nh Theo mnh chun gi
iu kin pht hnh C tin trn ti khon Dng ni t mua
Cch nhn tin Nh ngn hng thu tin K i chng ti ngn hng ch nh.

Sc thng mi (Private cheque): l sc do cc doanh nghip, c nhn, th nhn pht hnh, khng phi do cc ngn hng
hay t chc ti chnh trung gian. Ngn hng l t chc nm gi ti khon ca ngi pht hnh sc v cng chnh l ngi thc
hin mnh lnh thanh ton. Mnh g sc bng mnh gi ho n, v ngn hng s thanh ton sc cho ngi th hng vi iu
kin sc c xut trnh cho ngn hng thanh ton, cng vi s ng ca ngi k pht. Khi s dng sc thng mi ta cn lu
mt s vn sau:
- Sc thng mi thng c dng khi ngi bn v ngi mua giao hng trc tip cho nhau.
- Phng thc nh thu trn thng c s dng thu tin sc.
- Khi nhn thanh ton bng sc, ngi xut khu phi kim tra xem tm sc c b rch, chp v, ty xo hay sa i g
khng; phi xem xem tm sc cn hiu lc thanh ton khng, c kh nng thanh ton khng, tt nht l nn nhn sc bo chi
hoc sc chp nhn; c bit ngi xut khu phi xem ngi hng li c ng vi ngi c cam kt tr tin khng.
Sc du lch l mt loi sc quc t, bao gm 5 loi n v tin t: USD, EUR, AUD, CAD, JPY. Chng c in sn mnh
gi v c chp nhn phn ln cc quc gia trn th gii. Ti mt s nc pht trin, sc du lch c c gi tr thanh ton nh
tin mt. Ngi mua sc du lch c th quy i ra tin mt bng cch k xc nhn ln t sc.
Sc du lch l mt trong nhng phng thc thanh ton thng thng dnh cho khch hng khi i nc ngoi vi nhng
tin ch ni bt:
- An ton hn tin mt: Sc du lch c th c hon i khi b tht lc hay mt cp, thng thng trong vng 24 gi.
- D s dng v bo qun: Ph hp vi c nhng chuyn i ngn v di ngy, c th dnh cho nhng chuyn i tip theo.
- Thanh ton tin li: Sc du lch c chp nhn thanh ton rng ri gn nh khp th gii.
- Phng tin kim sot chi tiu: Gip khch hng c k hoch chi tiu hp l trong khon kinh ph d tr cho chuyn i.
- Hon i d dng: Dch v thu i ton cu, 24/24 gi, 365 ngy/nm, c mt t cc ngn hng n nh hng, sn bay v cc
trung tm thng mi.
Sc du lch l loi sc do ngn hng pht hnh v c tr tin ti bt c mt chi nhnh hay i l ca ngn hng .
Ngn hng pht sc ng thi cng l ngn hng tr tin.
Ngi hng li l khch du lch c tin ti ngn h ng pht sc. Trn sc du lch phi c ch k ca ngi hng li.
Khi lnh tin ti ngn hng c ch nh, ngi hng li phi k ti ch ngn hng kim tra, nu ng, ngn hng mi tr
tin. Thi gian ca sc du lch c hiu lc do ngn hng pht sc v ngi hng li tha thun, c th c hn v c th v hn.
Trn sc du lch c ghi r khu vc cc ngn hng tr tin, ngoi khu vc , sc khng c gi tr lnh tin.
C 2 c im phn bit sc du lch vi sc thng thng, l sc c mnh gi c in trn mt sc v sc du lch phi
c tr bng tin mt khi pht hnh.
Sc du lch l mt sn phm tin t in sn vi mnh gi c nh, phc v mc ch i du lch, c thit k cho php
ngi c tn k trn sc thc hin thanh ton v iu kin cho cc nh cung cp dch v, hng ha. i vi ngi i du lch, tht
khng an ton nu h mang theo mnh mt s tin mt ln. Sc du lch va an ton va tin li, v c th thay th nu chng may
b mt hoc b nh cp, thng l trong vng 24 gi.

2. Trnh by cc loi Sc trong thanh ton quc t?

C 10 loi Sc trong TTQT:
a. Sc ghi tn (Nominated check): ghi r tn Ngi th hng, khng chuyn nhng c bng th tc k hu, ch c Ngi
th hng c tn trn sc mi c lnh tin NH.
b. Sc v danh (Nameless check): khng ghi tn Ngi th hng, ch ghi cu tr cho ngi cm sc, bt k ai cm sc cng
c th tr thnh ngi th hng, khi chuyn nhng khng cn k hu.
c. Sc theo lnh (check to order): c ghi tr theo lnh ca Ngi th hng c tn trn sc, c th chuyn nhng c bng
th tc k hu
d. Sc gch cho (crossed check): trn mt trc c 2 gch cho song song vi nhau, khng th dng rt tin mt, thng
dng chuyn khon qua NH. Sc gch cho do Ngi th hng sc gch cho bng 2 cch:
- Sc gch cho thng (~ generally): gch cho khng tn, tc l gia 2 gch song song khng ghi tn NH lnh h tin. Ni
dung ghi gia 2 gch cho:
+ Hoc khng ghi g c
+ Hoc ghi v cty (&CO)
+ Hoc ghi Khng c gi tr chuyn nhng (Not negotiable)
+ Hoc ghi :Ch tr vo ti khon ca ngi hng li (A/C payee only)
- Sc gch cho c bit (~ specially): gch cho c ghi tn, tc l gia 2 gch song song c ghi tn 1 NH no , v ch NH
ny mi c quyn lnh h tin. Ni dung ghi gia 2 gch cho:
7
 8

+ Hoc ghi tn 1 NH no
+ Hoc ghi Khng c gi tr chuyn nhng, tr NH A (Not negotiable/Bank A)
e. Sc chuyn khon (Check transferable): Ngi k pht sc ra lnh cho NH trch tin t ti khon ca mnh chuyn
tr sang 1 ti khon khc ca 1 ngi khc trong hoc ngoi NH; khng th chuyn nhng c v khng th lnh c tin
mt.
gch cho khng tn c th chuyn thnh gch cho c tn
f. Sc xc nhn (confirmed check): c NH xc nhn vic tr tin. Mc ch l nhm m bo kh nng chi tr ca t
sc, chng pht sc khng.
g. Sc du lch (Travellers Check): do NH pht hnh v c tr tin ti bt c 1 chi nhnh hay i l no ca NH . NH
pht sc ng thi cng l NH tr tin. Trn sc phi c ch k ca Ngi th hng, c ghi r khu vc cc NH tr tin. Thi gian
hiu lc l v hn.
h. Sc c nhn quc t (private check): sc ca cc ch ti khon m NH pht hnh.
Ch ti khon: doanh nghip, n v kinh t, n v hnh chnh s nghip, cc t chc chnh tr x hi, c nhn min
khng phi l NH.
c im:
- Ngi pht hnh l cc ch ti khon m ti cc NH.
- Ngi chp hnh lnh rt tin l cc NH nm gi ti khon.
- S tin ph thuc vo yu cu chi tr ca ngi pht sc.
- NH tr tin cho Ngi th hng ch sau khi sc c xut trnh v c s ng ca Ngi k pht sc.
i. Sc NH quc t (Banks Check): NH ny pht hnh ra lnh cho NH i l nm gi ti khon ca mnh trch mt s tin
nht nh t ti khon tr cho Ngi th hng c tn trn sc.
c im:
- Ngi yu cu pht hnh l ngi con n, ngi NK, ch u t, ngi cn chuyn vn ra nc ngoi
- Ngi pht hnh l NH thc hin yu cu pht sc.
- Ngi chp hnh lnh rt tin l NH i l ca NH pht hnh hin ang nm gi ti khon ca NH pht hnh.
- S tin c th l 1 s tin bt nh theo yu cu ca ngi yu cu, cng c th l s tin chn theo mnh gi gc.
- Khi sc c xut trnh, NH i l s thc hin lnh ngay, khng cn c kin ca NH pht sc.
j. Sc in t: c thit lp trn c s sc giy nhng im khc bit y l s dng d liu in t to lp ni
dung, k tn, k hu sc v chuyn giao sc bng phng tin in t thng thng hoc k thut s.

3. Hi phiu l g? c im ca hi phiu?
Hi phiu c nhiu nh ngha khc nhau, nhng chng c chung nhng ni dung sau y:
- L lnh i tin v iu kin.
- Trn b mt ca hi phiu c th ghi tiu , song cng c th khng ghi tiu , iu cn ty thuc vo lut ca
mi nc quy nh
- Mt s tin nht nh.
- Ngi k pht cho Ngi b k pht
- Ngi th hng
- Thi hn v a im thanh ton
- Ngy v a im k pht

c im ca hi phiu:
- Tnh tru tng ca hi phiu, hay tnh c lp ca khon n ghi trn hi phiu
- Tnh bt buc tr tin ca hi phiu
- Tnh lu thng ca hi phiu

4. Cc loi Hi phiu trong thanh ton quc t?

a. Cn c vo thi hn tr tin ca B/E:
- B/E tr tin ngay (At sight draft): Ngi b k pht phi tr tin ngay khi B/E c xut trnh. C th hiu l tr ngay vo
lc xut trnh, hoc tr ngay vo ngy k tip ca ngy xut trnh.
- B/E k hn hoc/tr chm (Usance draft, time draft): Ngi b k pht phi tr tin khi B/E n hn thanh ton quy nh
trn B/E.
b. Cn c vo vic tr tin B/E c km chng t hay khng:
- B/E trn: vic tr tin B/E ch da vo B/E, khng da vo cc chng t gi km theo, thng dng thu tin ci ph vn
ti, bo him, hoa hng hoc dng i tin mua hng ca nhng thng nhn NK tin cy.
- B/E km chng t: vic tr tin B/E khng nhng ch da vo B/E, m cn da vo cc chng t gi km theo.
c. Cn c vo kh nng chuyn nhng ca B/E:
- B/E ch danh (nominated draft): c ghi r tn Ngi th hng khng km theo t theo lnh; khng th chuyn
nhng bng th tc k hu; t s dng trong TTQT.
- B/E theo lnh (order draft): ghi r tn Ngi th hng B/E km theo t theo lnh; chuyn nhn B/E ny d dng v ch
bng th tc k hu.
d. Cn c vo ngi k pht B/E:
- B/E thng mi: do ngi bn k pht i tin ngi mua khi ngi bn hon thnh ngha v quy nh trong hp ng
thng mi.
- B/E NH: do NH pht hnh ra lnh cho NH i l ca mnh trch 1 s tin nht nh t ti khon ca NH pht hnh B/E tr
cho ngi th hng ch nh trn B/E.

8
 9

5. Ni dung ca Hi phiu?
- Phi c ch Hi phiu ghi trn mt trc chng t
- Lnh thanh ton hoc chp nhn thanh ton v iu kin mt s tin nht nh
- Tn v a ch ca ngi b k pht
- Thi hn thanh ton hi phiu
- a im thanh ton
- Tn ca ngi th hng
- Ngy thng v ni pht hnh hi phiu
- Tn, a ch v ch k ca ngi k pht hi phiu

6. Quyn v ngha v ca ngi k pht v ngi b k pht hi phiu?

a. Ngi k pht B/E
- Quyn li:
+ To lp B/E i tin Ngi b k pht hoc bt c ngi no do anh ta ch nh;
+ To lp B/E quy nh vic tr tin theo lnh Ngi k pht hoc theo lnh ca bt c ngi no do Ngi k pht ch
nh;
+ Nhn tin t Ngi b k pht B/E;
+ Xin chit khu B/E ti NH nhn c tin trc khi B/E n hn tr tin;
+ Xin th chp B/E ti NH vay tin;
+ Chuyn nhng quyn hng li B/E cho 1 hay nhiu ngi khc hoc hy b t B/E;
+ cc quyn php l i vi cc li ch tng lai khc ca B/E nh quyn khiu ni trc ta n hoc trng ti khi b vi
phm.
- Ngha v:
+ Trong trng hp B/E c chuyn nhng cho 1 ngi khc m ngi khc khng thu c tin ca B/E, th
Ngi k pht B/E phi c ngha v tr tin cho ngi .
+ Ngi k pht k tn khng phi l tn ca chnh mnh s phi chu trch nhim nh th l k tn ca mnh.
+ Ngi k pht c th ph nhn hoc hn ch trch nhim ca mnh bng li vn ghi trn B/E. Tuy nhin, iu quy nh ny
ch c gi tr rng buc ring i vi ngi k pht B/E.
b. Ngi b k pht
- Quyn li:
+ Khng chu trch nhim i vi B/E trc khi k chp nhn thanh ton B/E;
+ Chp nhn hoc t chi tr tin B/E;
+ Thu li B/E hoc hy b n sau khi tr tin B/E;
+ Thc hin ngha v quy nh trn B/E ch khi no B/E n hn thanh ton hoc chp nhn thanh ton;
+ Kim tra dy chuyn k hu chuyn nhng xem c hp thc hay khng trc khi thc hin ngha v tr tin B/E.
- Ngha v:
+ Tr tin B/E i vi B/E tr tin ngay khi xut trnh;
+ Chp nhn tr tin i vi B/E tr chm khi B/E c xut trnh;
+ Thc hin cc ngha v khc do Lut Hi phiu quy nh.

7. Chp nhn tr tin hi phiu? Ti sao phi chp nhn? Cc hnh thc ca chp nhn hi phiu?
- Chp nhn l hnh vi th hin bng ngn ng ca Ngi b k pht ng tr tin hi phiu v iu kin.
- Ti sao phi chp nhn?
Hi phiu l lnh i tin ca mt bn i vi bn kia, do vy hi phiu phi c bn kia chp nhn thanh ton th hi phiu
mi tin cy. Mt hi phiu tin cy th lu thng chuyn nhng mi d dng. Tuy nhin, hi phiu vn c th lu
thng trc khi hi phiu c chp nhn thanh ton, bi v, hu ht lut ca cc nc u quy nh ngi k pht cho ngi th
hng nu hi phiu pht ra v c chuyn nhng m Ngi b k pht t chi tr tin hi phiu .
- Cc hnh thc ca chp nhn
C hai hnh thc chp nhn: mt l chp nhn trn mt trc ca hi phiu, hai l chp nhn bng mt vn th ring bit
+ Chp nhn trn mt trc hi phiu c ngha l Ngi b k pht th hin ch ng thanh ton hi phiu bng cch ghi cc
t nh: ng (agreed), chp nhn(accepted), v k tn, ghi ngy thng
+ Chp nhn bng vn th ring bit c ngha l Ngi b k pht to lp mt vn bn chp nhn trong th hin ch ng
thanh ton, ghi ngy thng v k tn. Vn bn chp nhn ny c th l giy t truyn thng hoc cng c th l chng th in t.
Vn bn chp nhn phi c chuyn n ngi th hng hi phiu

8. Bo lnh thanh ton hi phiu? Hnh thc bo lnh? Nguyn tc bo lnh thanh ton hi phiu?
a. Khi nim
L vic ca 1 ngi th 3 (ngi bo lnh) cam kt i vi ngi th hng B/E s thc hin ngha v tr tin thay cho
ngi b k pht (ngi c bo lnh) nu khi n hn m ngi c bo lnh khng thanh ton ng hn hoc khng y s
tin B/E.
b. Hnh thc: 2 hnh thc
- Bo lnh bng vn th ring bit: do ngi bo lnh pht hnh, trong th hin s cam kt ca ngi bo lnh s tr tin
cho ngi th hng B/E theo cc iu kin v ni dung ca bo lnh, nu ngi b k pht khng thc hin y ngha v tr
tin ca mnh.

9
 10

- Bo lnh trc tip trn B/E: bng cch ghi ngay trn b mt ca B/E ni dung cam kt bo lnh ca ngi bo lnh. Ngi
bo lnh ch ghi t bo lnh Guaranteed hoc t tng t nh Aval v k tn.
c. Nguyn tc
- Bo lnh l v iu kin;
- Bo lnh phi ghi tn ngi c bo lnh, nu khng ghi th coi nh l bo lnh cho ngi k pht B/E;
- Ngi c bo lnh l ngi b k pht hoc ngi chp nhn B/E;
- C th bo lnh tng phn tr gi ca B/E;
- Sau khi thc hin xong ngha v bo lnh, ngi bo lnh c tip nhn cc quyn ca ngi c bo lnh i vi cc
bn c lin quan n lu thng B/E.

9. Lu thng hi phiu tr ngay? Lu thng hi phiu tr chm? Lu thng sc

Lu thng hi phiu tr tin ngay l hi phiu trong quy nh Ngi b k pht phi tr tin ngay khi hi phiu xut
trnh ti h. Quy trnh lu thng hi phiu tr tin ngay qua Ngn hng nh sau:

3
Ngn hng Ngi k pht Ngn hng Ngi tr tin
4
3 4 3

1
Ngi k pht Ngi b k pht
2
: Giao dch c s
: Thc hin giao dch c s
: K pht hi phiu tr tin ngay i tin Ngi b k pht
: Tr tin ngay sau khi xut trnh hi phiu

Lu thng hi phiu tr chm

Hi phiu tr chm l hi phiu trong quy nh Ngi b k pht phi tr tin sau mt khong thi gian nht nh k
t ngy hi phiu xut trnh hoc k t ngy k pht hi phiu hoc mt ngy c th trong tng lai
Quy trnh lu thng ca hi phiu tr chm chia lm hai cng on: cng on chp nhn hi phiu v cng on nh
Ngn hng thu tin khi hi phiu o hn

3
Ngn hng Ngi k pht Ngn hng Ngi tr tin
4
3 4 3

1
Ngi k pht Ngi b k pht

: Giao dch c s 2
: Thc hin ngha v
: Yu cu Ngi b k pht k chp nhn thanh ton
: Hon tr hi phiu chp nhn cho Ngi k pht

Lu thng Sc
Sc c chuyn t a im pht hnh n a im tr tin sc gi l lu thng sc. Lu thng sc bao gm hai loi c
ngha khc nhau: mt l lu thng giao sc v hai l lu thng chuyn nhng sc.
Lu thng giao sc l vic lu thng sc t a im pht hnh sc n a im tr tin sc nhng khng lm thay i
quyn s hu ca ngi th hng sc
Lu thng chuyn nhng sc l vic chuyn giao sc t Ngi th hng ny sang ngi th hng khc c lm thay
i quyn hng li sc gia nhng Ngi th hng.

10. Ni dung ca Sc?

a. Tiu Sc
Sc phi ghi tiu ca n, nu khng ghi, sc s v hiu. S d phi ghi tiu l v trong lu thng d nhn bit
l sc nhm trnh nhm ln vi cc cng c tn dng khc.
Ngn ng ca tiu phi cng ngn ng ca ni dung sc. Sc tr nn v hiu nu ngn ng ca tiu v ca ni
dung khc nhau.
b. Lnh rt tin v iu kin

10
 11

Ngi pht hnh l ngi c ti khon m NH. Trong trng hp c s d C trn ti khon, ngi pht hnh c
quyn ra lnh cho NH trch 1 s tin nht nh t s d C tr cho ngi cm sc. Vic chp hnh lnh ca NH m ti
khon l v iu kin, bi v NH m ti khon khng quan tm n nguyn nhn ca vic gi tin vo v rt tin ra khi ti khon
ca ch ti khon, khi c lnh gi tin vo th NH s chp hnh lnh v iu kin, cng nh khi c lnh rt tin ra khi ti khon
th NH cng chp hnh lnh v iu kin.
c. S tin ca sc l mt s tin nht nh
S tin nht nh l 1 s tin c ghi 1 cch n gin v r rng, ngta c th nhn dng ra ngay s tin l bao nhiu
m khng cn phi tnh ton d cho php tnh n gin.
m bo tnh xc thc ca s tin, lut thng quy nh s tin va c ghi bng s va c ghi bng ch v phi
thng nht vi nhau.
d. a im tr tin
L ni m ngi th hng xut trnh sc nhn tin hoc l ni m ngi th hng sc ch nh cho NH nh thu xut
trnh sc nhn tin.
Thng thng, a im tr tin l a ch a NH m ngi pht hnh sc m ti khon. Do c im kinh doanh ca
ngh NH, NH c nhiu chi nhnh cc ni c tr khc nhau, NH thng thit lp quan h i l rng khp trong v ngoi nc,
NH c quan h vi trung tm thanh ton b tr nn NH c th chp hnh lnh rt tin v iu kin ngay ti a ch m NH c tr,
song NH cng c th y quyn cho chinh nhnh ca mnh, NH i l ca mnh tr tin cho ngi th hng ghi trn sc, nu
ngi th hng c yu cu tr tin ti 1 a ch khc vi a ch c tr ca NH chp hnh lnh rt tin.
D liu tnh hung ny, lut ca hu ht cc nc cho php thiu vng a im tr tin ghi trn sc, vi iu kin l c
th p dng quy tc suy din t ni dung ca sc tm ra a im tr tin. Mt sc khng ch r a im tr tin th ly a ch
ghi bn cnh tn ngi b k pht lm a im tr tin, trong trng hp bn cnh tn ngi b k pht khng c ghi a ch th
B/E s v hiu.
e. Thi hn tr tin
Khc vi B/E v k phiu, thi hn tr tin ca sc ch c th l tr tin ngay khi xut trnh. Mt lnh rt tin phi c gi
tr thc hin ngay, khng th c k hn, bi v c im ca lu thng sc l c gi tr thanh ton trc tip nhu tin t.
f. Ngi b k pht
L 1 trung gian ti chnh nm gi ti khon ca ngi k pht sc. Nhng ngi m ti khon ti NH l nhng ngi c
vn tin t tm thi nhn ri cha dng n gi vo ti khon tin gi khng k hn nhm phc v cho nhu cu chi tiu sau ny
hoc h m ti khon thanh ton ti NH thu cc khon phi thu v chi cc khon phi chi. c trng ca cc khon tin gi
ny l ngn hn v khng k hn. NHTM l t chc kinh doanh tn dng ngn v khng k hn. NH nm gi ti khon l ngi
trung gian thu h v chi h tin t cho khch hng. V vy, NHTM l ngi b k pht ch yu.
g. Ngy v a im pht hnh
Sc phi c thi hn hiu lc nht nh. Qu hn ny, sc khng cn gi tr. Thi hn hiu lc ca sc tnh t ngy pht
hnh sc n ngy do lut sc quy nh. V vy, ngy pht hnh phi c ghi trn sc, nu khng, sc s v hiu.
Sc c to lp u th tun th lut cn phi ghi a im pht hnh. Tuy nhin, vic ghi a im pht hnh
sc c th nc th 3 hoc 1 ni m khng th xc nh c a ch u, v d nh trn my bay ang bay trn khng
trung, cho nn lut cc nc cho php thiu vng a ch pht hnh. Trong trng hp ny, ngta coi a ch ghi bn cnh tn ngi
k pht sc l a ch pht hnh, bi v ngi k pht sc phi hiu v tun th lut sc ca nc mnh.
h. Ch k ca ngi k pht
Ngi k pht l ngi c ti khon m ti NH hoc cc trung gian ti chnh khc. Khi m ti khon ti NH, ch ti
khon phi lu gi ch k ca mnh hoc ch k y quyn ti NH m ti khon. Ch k trn sc phi ging ht ch k ca ch ti
khon hoc ch k y quyn. K sc phi k bng tay, cc loi ch khc u v gi tr.

11. K phiu l g? Ni dung ca K phiu?

L mt cam kt tr tin v iu kin do ngi lp phiu k pht ha tr mt s tin nht nh cho ngi th hng quy nh trn
k phiu hoc theo lnh ca ngi ny tr cho ngi khc.
Ni dung:
PROMISSORY NOTE (1)
No:(2)..
For: ..(3.1). ..,(4)..
At..(5).sight of this Promissory note, we promise to pay to the order of .(6) the sum of (3.2)..
Place of payment: .(Name and address of issuer)..(7)..(signature)(8)
(1) Tiu
(2) S hiu ca k phiu
(3) S tin
(4) a im
(5) Thi hn thanh ton
(6) Ngi th hng
(7) a im thanh ton
(8) Ngi pht hnh

c im lu thng k phiu:
- L mt cng c ha tr tin, khng phi l cng c i tin. lu thng d dng, cn c ngi bo lnh thanh ton ca
1 t chc TC c uy tn.
- L cng c ha tr tin, nn s khng c nghip v chp nhn thanh ton nh B/E.

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 12

iu 57, lut CCCCN 2005: Cc quy nh v Bo lnh, chuyn nhng, cm c, nh thu, thanh ton, truy i hi phiu i n
(B/E) c th p dng tng t i vi Hi phiu nhn n

12. So snh Hi phiu v K phiu?

Hi phiu K phiu
u l 1 ti sn ti chnh v hnh.
Cc quy nh v bo lnh, chuyn nhng, cm c, nh thu, thanh ton, truy i. (iu 57 Lut CCCCN VN
Ging
2005).

- L 1 lnh i tin v iu - L 1 cam kt tr tin v iu kin.

kin. - C th do 1 ngi to lp hoc do nhiu ngi to lp.
Khc - Do ngi k pht to lp. - Mun lu thng d dng phi c 1 ngi th 3 ng ra bo lnh thanh
- C pht sinh yu cu chp ton, tr khi ngi lp phiu l ngi c uy tn ln v ti chnh.
nhn thanh ton. - Khng pht sinh yu cu chp nhn thanh ton.

13. Cc loi k hu hi phiu p dng trong thanh ton quc t? Trong nhng trng hp no ngi th hng phi k
hu hi phiu?
a. Khi nim:
L hnh vi th hin bng ngn ng mt sau hi phiu ca ngi th hng ng chuyn nhng quyn hng li B/E cho
mt ngi khc c ch nh trn B/E.
Cng vi hnh thc trao tay (B/E v danh), k hu l mt th tc chuyn nhng.
b. ngha:
K hu mang tnh tru tng
Khi k hu, ngha l ngi k hu chuyn ton b quyn li pht sinh t B/E.
Ch k hu chuyn nhng ton b tr gi B/E, ch khng chp nhn k hu chuyn nhng tng phn.
Ngi k pht cha chc l ngi k hu chuyn nhng u tin, nhng s l ngi c trch nhim cui cng v s tin nu
nh n b ngi b k pht t chi thanh ton.
Mang tnh tru tng (khng cn nu ln l do khi chuyn nhng, khng cn thng bo cho bn b k pht bit; mi iu
kin km theo chuyn nhng l khng c gi tr
c. Cc loi k hu:
Blank endorsenment: khng ch nh ngi th hng tip theo do th tc k hu mang li (d lu thng, nhng ri ro)
(ngi k hu ch k tn/ hoc ghi pay to/pay to the order of any).
Nominated/restrictive ~: nu ch danh ngi th hng tip theo (nu mun chuyn nhng th phi chuyn nhng theo
lut DS). (Pay to A)
To order endorserment (k hu theo lnh ch danh): l cch k hu trong ch nh ngi hng li c th l ngi va
c chuyn nhng hoc l ngi theo lnh ca ngi va c chuyn nhng (Pay to the order of A. Rt thng dng trong
thng mi quc t.
K hu min truy i (without recourse endorsement): nhng ngi c chuyn nhng khng c quyn truy i ngi
chuyn nhng nu nh l k hu min truy i. Ngi k pht vn l ngi tr tin cui cng nu B/E b t chi thanh ton.
d. Cc trng hp phi k hu:
- Chit khu hi phiu
- Cm c hi phiu
- Chuyn nhng cho ngi khc
- L phng tin i tin trong cc phuong thc nh thu, L/c, standby L/C, L/G ngi th hng hi phiu mun thu tin hi
phiu phi k hu hi phiu cho ngn hng.

14. K hu Sc? Yu cu v ni dung v hnh thc k hu Sc?

K hu sc cng ging nh k hu B/E v k phiu. Do c th ca lu thng sc l c gi tr thanh ton trc tip nh tin t,
cho nn k hu sc cn tn trng nhng quy nh sau:
a. Yu cn v ni dung
- Ngi k hu l ngi th hng hin hnh ghi trn sc.
- K hu c hiu lc khi ngi th hng k tip tip nhn sc.
- Ngi k hu chuyn nhng sc cho ngi th hng k tip l tr n, tuy nhin ngha v tr n vn cha c coi l
hon thnh, nu nh ngi th hng k tip cha nhn c tin t NH tr tin.
- Ngi th hng hin hnh c th k hu chuyn nhng sc cho ngi k pht sc, nu nh anh ta cn chuyn nhng
quyn hng li sc cho ngi k pht sc hoc c th k hu chuyn nhng cho bt c ngi no k trn t sc.
- Th hin bng ngn ng ch chuyn nhng quyn hng li sc cho 1 ngi khc. Cc loi ch chuyn nhng:
+ Chuyn nhng cho 1 ngi ch danh.
+ Chuyn nhng cho bt c ngi no cm sc hoc ch k m khng ch nh ai l ngi th hng k tip.
+ Chuyn nhng theo lnh ca 1 ngi ch danh.
- K hu phi v iu kin. Nu k hu c km theo 1 hay 1 s iu kin no , th coi nh l khng c cc iu kin , k
hu vn phi xut trnh sc.
- K hu phi chuyn nhng ton b quyn li ca sc.
- K hu min truy i l loi k hu m ngi k hu ghi thm vo ch chuyn nhng l khng c i tin ngi k hu.
- Ngi th hng sc quc t khng th t mnh thu tin t t sc, m phi y quyn cho NH thu h theo phng thc thanh
ton nh thu. K hu y quyn khng lm thay i quyn s hu sc t Ngi k hu sang NH.
12
 13

b. Yu cu v hnh thc:
- K hu vo mt sau ca sc.
- C th k hu vo 1 tip phiu, v phi c gn vi sc, th hin l 1 b phn cu thnh ni dung ca sc.
- Phi k bng tay hay cn gi l k gc, tc l k trc tip vo t sc. Ch k ca ngi k pht sc phi l ch k ca ngi
ch ti khon m sc ra lnh rt tin t ti khon hoc l ch k y quyn.

15. Bo lnh thanh ton Sc? Yu cu v ni dung bo lnh v hnh thc bo lnh?
Vic bo lnh thanh ton Sc thng c thc hin nc khc ca nc k pht Sc. Do vy, vic bo lnh thanh ton sc
c quan h cht ch vi lu thng sc quc t.
Bo lnh thanh ton sc l vic ngi th 3 cam kt vi ngi th hng sc s thanh ton v iu kin ton b hay tng
phn s tin ca sc nu khi xut trnh m sc khng c tr tin.
Yu cu v ni dung bo lnh sc:
- Ngi bo lnh l ngi th 3, khng phi l ngi k pht cng nh khng th l ngn hng tr tin.
- Ni dung bo lnh phi ghi r l bo lnh cho ai: ngi k pht hay ngi k hu sc. Mt bo lnh khng ghi r l bo
lnh cho ai th c coi l bo lnh cho Ngi k pht sc.
- Bo lnh khng th hy b trong thi gian hiu lc ca sc, ngoi tr trng hp sc v hiu.
- Bo lnh thanh ton sc l bo lnh c lp, c ngha l ngi bo lnh thc hin ngha v thanh ton ca mnh nh cam
kt trong ni dung bo lnh ghi trn sc,ngoi ra khng b chi phi bi yu t bn ngoi.
- Sc cha ng cc quyn hp php i vi li ch tng lai m sc mang lo cho ngi th hng. bo lnh sc ch gii hn
v mt ngha v thanh ton sc, cn khng bo lnh vic thc thi cc quyn khc ca sc.
Yu cu v hnh thc
- Bo lnh sc c ghi ngay mt trc ca sc, bng mt t n gin nh bo lnh, bo lnh cho ai v k tn. Khng
ghi bo lnh mt sau trnh nhm ln vi k hu.
- C th bo lnh bng mt tip phiu, nu nh khng th ghi bo lnh mt trc ca sc, tuy nhin tip phiu phi th hin
l b phn ca sc.
- Bo lnh bng mt vn bn ring cng c p dng kh ph bin trong thanh ton quc t. vn th l th bo m
letter of guarantee. c im ca th bo lnh bng vn th ring bit l ngi bo lnh ch b rnh buc i vi ngi no c
quy nh trong th bo lnh. Ngc li nu ngi bo lnh k ngay trn sec s buc phi chu trch nhim i vi tt c mi
ngi lin quan c ch nh trn sc.

16. Thi hn xut trnh Sc? a im xut trnh? Thc hin tr tin?
a. Thi hn xut trnh
- Khi sc c chuyn giao n a im thanh ton quy nh trn sc th sc phi c xut trnh i tin.
- iu kin thanh ton i vi sc xut trnh sau thi hn xut trnh:
+ Phi c l do chnh ng v xc thc (bt kh khng) c li li ng bng thi hn bt kh khng.
+ Khng c l do chnh ng v xc thc, sc vn c th c thanh ton, bi v theo nguyn tc, mun pht hnh sc,
ngi k pht phi c s d C trn ti khon. Tuy nhin, vic thanh ton khng th bt buc l ngay, m c th p dng nguyn
tc xp nhu cu thanh ton loi sc ny vo trt t thanh ton u tin v khng c thng bo nh ch thanh ton bi sc ngi k
pht. Thng bo nh ch thanh ton ch c hiu lc, nu n c k pht sau thi hn xut trnh do lut nh.
+ Vic xut trnh sc c th c thanh ton sau thi hn xut trnh do lut nh, nhng khng th ko di qu thi hn
hiu lc ca sc.
* Lut CCCCN VN 2005: 30 ngy k t ngy k pht, nhng khng th chm qu 6 thng k t ngy k pht sc.
* Lut Thng nht v sc theo Cng c Geneva 1930: 8 ngy k t ngy k pht sc, nu sc lu thng trong nc; 20
ngy nu sc lu thng ra nc khc nhng cng 1 chu lc; 70 ngy nu sc lu thng sang chu lc khc.
b. a im xut trnh
c ghi trn sc. Nu khng ghi, sc c php xut trnh ti a ch ghi bn cnh tn ngi k pht sc. Trong trng
hp ny, Lut CCCCN VN 2005, a i xut trnh l a ch kinh doanh chnh ca ngi k pht sc.
c. Thc hin tr tin
- Ngi th hng sc c th yu cn tr tin ton phn hay tng phn s tin ghi trn sc. S tin tr tng phn phi
c th hin trn b mt ca sc hoc th hin trong 1 vn th ring bit.
- Ngi thu hng sc c th yu cu tr tin sc trc thi hn xut trnh do lut nh, bi v s ch c th pht hnh nu
nh trn ti khon pht sc c s d C. S d C lun tn ti trong thi hn xut trnh sc.
- i vi sc c nhiu k hu, khi tr tin cn kim tra tnh hp thc ca dy chuyn k hu. Vic k hu chuyn nhng
sc ch c th c thc hin trong khong thi gian dnh cho vic xut trnh do lut nh. Mt dy chuyn k hu vt ra khi
khong thi gian quy nh l khng hp thc. Nhng ngi th hng sc sau thi hn xut trnh khng th buc NH nm gi
ti khon ca ngi k pht sc tr tin.
- Sc c th xut trnh i tin ti Trung tm thanh ton b tr, nu nh trn sc c quy nh r rng.

17. Cch thc quy nh thi gian thanh ton v s tin thanh ton trong hi phiu?
Thi hn tr tin l mt mc thi gian m Ngi b k pht phi thc hin ngha v tr tin ca mnh, n d b Ngi k
pht li dng bin thnh mt iu kin thanh ton , v vy hu ht lut ca cc nc quy nh nguyn tc ghi k hn tr tin hi
phiu phi l v iu kin , nu bin n thnh c iu kin th hi phiu s v hiu.
C hai loi thi hn tr tin hi phiu: thi hn tr tin ngay v thi hn tr tin v sau.
S tin ghi trn hi phiu phi l mt s tin nht nh , tc l mt s tin c ghi mt cch n gin v r rng, ngi
ta c th nhn dng ra ngay s tin l bao nhiu m khng cn phi tnh ton d cho l php tnh n gin.

13
 14

m bo tnh xc thc ca s tin , lut thng quy nh s tin va c ghi bng s va c ghi bng ch v phi
thng nht vi nhau. Song phng do s xut m c s khc nhau gia s tin bng s v s tin bng ch, lut cn phi c quy
nh hoc l hi phiu v hiu(nh lut Trung Quc), hoc l cho php chn s tin ghi bng ch l s tin thanh ton( nh
lut ca hu ht cc nc chu u, Hoa K v Vit Nam) hoc cho php chn s tin nh hn.
Trong trng hp c s khc nhau gia cc s tin ghi bng ch hoc gia cc s tin ghi bng s th hu ht lut ca cc
nc ny cho php chn s tin nh hn l s tin thanh ton.

18. So snh hi phiu dng cho phng thc nh thu v hi phiu dng cho phng thc tn dng chng t?
B/E nh thu B/E tn chng chng t
Ging Cc ni dung v tiu , s hiu B/E, a im v thi gian k pht, thi hn thanh ton.
Tham chiu vi chng t lm c s k pht l L/C: Tham chiu vi chng t lm c s k pht l hp
k pht theo L/C s ngy m bi ng hoc ha n.
Khc
- Tn v a ch ngi b k pht: NH pht hnh L/C
- Tn v a ch ngi b k pht: ngi NK.

19. iu kin thnh lp Sc? Khi thanh ton Sc, ngn hng c trch nhim kim tra g?
Ngi ra lnh cho NH nm gi ti khon ca mnh rt mt s tin nht nh tr cho mt ngi no chi vi iu
kin l trn ti khon c s d (trn ti khon phi c tin) th NH mi c th cp nhn lnh.
Tuy nhin Ngi k pht cng c th pht hnh sc m ti khon khng c s d c, nu nh Ngn hng nm gi ti
khon ca ngi k pht dnh cho anh ta mt khon tn dng thu chi (over draft).
Khi thanh ton Sc, ngn hng c trch nhim kim tra g?
Th nht, ti khon ca ngi pht hnh sc c ph hp vi ch k ng k ti ngn hng hay khng
Th hai, cn kim tra cn thn tnh cht hp php ca ngi xut trnh sc
i vi sc ch danh cn phi kim tra chng minh nhn dn, k hu chuyn nhng i vi sc trng cn kim tra,
tnh trng sc c b cm thanh ton hay khng.
Sau khi kim tra, ngn hng c th t chi thanh ton khi ti khon khng tin v qu thi hn xut trnh sc ngn
hng buc phi t chi thanh ton khi c s phn i ca ngi pht hnh sc v ngi xut trnh sc c chng c l khng c
y quyn. Nu ngn hng t chi thanh ton t sc phi tr li t sc cho ng i hng li t sc v ghi r l do ti sao t chi.

20. So snh Sc v Hi phiu?

Hi phiu Sc
- Cng c Geneva 1930 (ULB 1930) - Cng c Geneva 1931 (ULC 1931)
Quc t
NGUN - Vn bn y ban Lut TMQT LHQ 1982
LUT Lut Quc - Lut Hi phiu 1982 ca Anh - Lut TM thng nht 1962 (US)
IU gia mang - Lut TM thng nht 1962 (US)
CHNH tnh quc t
Lut VN Lut cc cng c chuyn nhng do Quc hi ban hnh ngy 29/12/2005, c hiu lc t 01/07/2006
Ging u c tiu , s tin, a im tr tin, ngy k pht
Bn cht
L lnh i tin v iu kin L lnh rt tin v iu kin
Thi hn thanh ton
C 2 loi thi hn thanh ton: Thi hn tr tin ch c th l tr tin ngay
Thi hn thanh ton ngay khi xut trnh. Mt lnh rt tin phi c gi
+ Ngay sau khi nhn thy bn thca hi phiu tr thc hin ngay, khng th c k hn, bi
ny; v c im lu thng sc l c gi tr
NI
+ Ngay sau ngythngnm ca bn thca thanh ton trc tip nh tin t.
DUNG Khc
hi phiu ny
Thi hn thanh ton v sau
+ X ngy sau khi nhn thy bn thca hi phiu
ny;
+ X ngy k t ngy k pht bn thca hi phiu
ny;
+ n ngythngnmca bn thca hi
phiu ny
Ging Tnh tru tng, bt buc, lu thng
S hnh thnh v lu thng
a. Hnh thnh a. Hnh thnh
- Do ngi k pht lp, yu cu ngi b k pht Do ngi ch ti khon ra lnh cho NH trch
thanh ton khng iu kin 1 s tin xc nh khi t ti khon ca mnh 1 s tin nht nh
C c yu cu hoc vo 1 thi im nht nh trong tr cho ngi c tn trong sc, hoc tr theo
IM Khc tng lai cho ngi th hng. lnh ca ngi ny, hoc tr cho ngi cm
- Hnh thnh t cc hp ng giao dch c s sc.
+ B/E TM: hp ng TM
+ B/E ngn hng: hp ng cung ng dch v.
b. Lu thng
- Lu thng bng cch trao tay: b. Lu thng
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+ B/E tr cho ngi cm phiu - Lu thng chuyn giao: t a im pht

+ B/E k hu trng hnh n a im tr tin khng lm thay i
- Lu thng bng th tc k hu B/E: ph bin quyn s hu ca ngi th hng sc.
nht. - Lu thng chuyn nhng: t ngi th
- Lu thng B/E tr tin ngay hng ny sang ngi th hng khc c lm
- Lu thng B/E tr chm thay i quyn hng li sc gia nhng
ngi th hng.
Cch thanh ton
(iu 38 Cng c Geneva 1930) - Ngi th hng sc c th yu cn tr
- Ngi cm phiu c th thanh ton vo 1 ngy c tin ton phn hay tng phn s tin ghi
nh hoc vo 1 thi gian c nh sau ngy k pht trn sc. S tin tr tng phn phi c
hoc sau thi gian xut trnh, phi xut trnh B/E th hin trn b mt ca sc hoc th hin
xin thanh ton ngay vo ngy B/E c php thanh trong 1 vn th ring bit.
ton hoc vo 1 trong 2 ngy lm vic k tip. - Ngi th hng sc c th yu cu tr
- Vic xut trnh B/E ti phng thanh ton b tr tin sc trc thi hn xut trnh do lut
tng ng vi vic xut trnh xin thanh ton. nh, bi v s ch c th pht hnh nu
nh trn TK pht sc c s d C. S d
C lun tn ti trong thi hn xut trnh
sc.
- i vi sc c nhiu k hu, khi tr tin
cn kim tra tnh hp thc ca dy chuyn
k hu. Vic k hu chuyn nhng sc ch
c th c thc hin trong khong thi
gian dnh cho vic xut trnh do lut nh.
Mt dy chuyn k hu vt ra khi
khong thi gian quy nh l khng hp
thc. Nhng ngi th hng sc sau thi
hn xut trnh khng th buc NH nm gi
ti khon ca ngi k pht sc tr tin.
- Sc c th xut trnh i tin ti Trung
tm thanh ton b tr, nu nh trn sc c
quy nh r rng.
Thi hn hiu lc
(iu 70 Cng c Geneva 1930) 8 ngy k t ngy k pht sc, nu sc lu
- Tt c cc hnh vi pht sinh t B/E i vi ngi thng trong nc; 20 ngy nu sc lu
chp nhn c chm dt sau 3 nm k t ngy B/E thng ra nc khc nhng cng 1 chu lc;
o hn. 70 ngy nu sc lu thng sang chu lc
- Cc hnh vi ca ngi cm B/E i vi nhng ngi khc.
k pht c chm dt sau 1 nm tnh t ngy khng
ngh trong thi hn cho php hoc t ngy o hn,
nu nh c quy nh khng khng ngh.
- Cc hnh vi ca nhng ngi k hu i vi nhau v
i vi ngi k pht c chm dt sau 6 thng tnh
t ngy m ngi k hu nhn v thanh ton B/E hoc
t ngy anh ta b kin.
Thi hn xut trnh theo Lut CCCCN VN 2005
(iu 43) 30 ngy k t ngy k pht, nhng khng
- Ngng th hng c quyn xut trnh B/E ti a th chm qu 6 thng k t ngy k pht
im thanh ton yu cu ngi b k pht thanh sc.
ton vo ngy B/E n hn thanh ton hoc trong thi
hn 5 ngy lm vic tip theo.
- Ngi th hng c th xut trnh B/E sau thi hn
ghi trn B/E, nu vic chm xut trnh do s kin bt
kh khng gy ra. Thi gian din ra s kin bt kh
khng hoc tr ngi khch quan khng tnh vo thi
hn thanh ton.
- B/E c ghi thi hn thanh ton l ngay sau khi xut
trnh phi c xut trnh thanh ton trong thi
hn 90 ngy, k t ngy k pht.
- Vic xut trnh B/E thanh ton c coi l hp l
khi c cc iu kin sau:
+ Do ngi th hng hoc ngi a din hp php
ca ngi th hng xut trnh;
+ B/E n hn thanh ton;
+Xut trnh ti a im thanh ton.
- Ngi th hng c th xut trnh B/E thanh ton

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di hnh thc th bo m qua mng bu chnh cng

cng. Vic xc nh thi im xut trnh B/E thanh
ton c tnh theo ngy trn du bu in ni gi
th bo m.

Phn 3: Cc iu kin thanh ton trong H mua bn ngoi thng

1. Phn bit cc loi tin t trong thanh ton quc t.

Phn Loi tin

Ni dung
loi t
Do NHTW ca tng quc gia pht hnh, l ng tin php nh. Gm 3 hnh thi (tin mt tin tn d ng
chng th in t). Tin QG tham gia vo TTQT c 5 c im:
- Khng c i ra vng thng qua hm lng vng
- Tr cc nc ngho, ang b bao vy phong ta Kinh t (Cuba, Triu tin) p dng c ch t gi c
Tin t nh; cn li, hu ht tin t u tuyn b th ni. C 2 c ch th ni in hnh: Th ni t do (G8) v
uc gia th ni c iu tit bi Nh nc (VN, TQ, Lin bang Nga v cc nc XHCN trc y)
- TTQG khi tham gia vo TTQT ph thuc vo v tr ca n trn th trng tin t QT, v ph thuc vo
s la chn t do ca cc bn trong hip nh TM, hip nh thanh ton v cc hp ng.
- Mc qun l ngoi hi ca cc nc khng ging nhau.
- Sc mua tin t ca cc QG bin ng theo chiu cnh ko.
L ng tin chung ca mt khi kinh t, hay cn gi l tin Hip nh v n ra i t mt hip nh tin
t k kt gia cc nc thnh vin.
- HTT Bretten Woods: USD ( chc n ng TT thanh to n T TT tnh to n T TT d tr T)
Phm vi
- HTT Jamaica 1976: SD ( Special Drawing ight) uyn r t vn c bit ( chc n ng Tin
s dng
Tin t tn d ng v tin tnh to n trong l nh v c phi thng mi phng tin d tr T)
tin t
uc t - H thanh ton b tr nhiu bn, k kt gia cc nc thnh vin ca Hi ng tng tr KTQT
XHCN (SEV): p chuyn khon Transferable Rouble ( chc n ng Tnh to n T CN thanh
to n T CN d tr T CN)
- Hip c Maastricht EU EURO ( chc n ng TT th c o gi tr phng tin lu thng pt
thanh to n pt tch l y chc n ng TT T pt tnh to n pt thanh to n pt d tr)
L ng tin c tt c cc quc gia tha nhn lm phng tin TTQT v d tr QT m khng phi
thng qua bt c Hip nh no. ch c th l V N . 5 c im ca ng tin ny:
- Khng dng V N th hin gi c hay tr gi hip nh v hp ng.
Tin t th - Khng dng V N thanh ton hng ngy cc giao dch pht sinh gia cc Quc gia
gii - Tin giy khng c i ra V N mt cch t do
- V N l tin t d tr trong TTQT
- V N l ch c dng lm tin t chi tr gia nc mc n v nc ch n cui cng sau khi khng
tm c cng c tr n khc thay th.
- L tin t ca 1 quc gia hoc khi kinh t, m bt c ai c thu nhp tin t ny u c quyn yu cu
Ngn hng quc gia chuyn i t do tin t ny ra cc tin t nc khc m ko cn giy php.
Tin t t
- C 2 loi tin t t do chuyn i: TDC ton b (USD, EURO, GBP, JPY, AUD, SGD, ) v TDC
do chuyn
tng phn (PHP, TWD, THB, KRW) ph thuc vo 3 yu t: ch th chuyn i (Ngi c tr hoc
i
phi c tr); mc chuyn i; ngun thu nhp tin t (nu l ngun thu nhp t hot ng TM th c t
S do chuyn i, nu t hot ng phi TM th phi c giy php)
chuyn Tin t L tin t ch c quyn chuyn nhng quyn s hu t ngi ny sang ngi khc trn h thng ti
i ca chuyn khon m ti 1 Ngn hng hay mt hoc mt s ngn hng khc nc khc; ch ko th c t do
tin t khon chuyn i sang cc ngoi t khc.
- L tin t quy nh trong hip nh thanh ton b tr hai bn k kt gia Chnh ph 2 nc.
- Khng c chuyn i sang cc tin t khc
Tin t
- Khng c chuyn khon sang cc ti khon khc
Clearing
- Ch c ghi C v ghi N trn ti khon Clearing, cui nm s tin hng b tr. Bn no d N s
phi tr bng ngoi t t do hoc chuyn sang ti khon n nm sau hoc tr bng hhdv.
Hnh L tin giy hoc tin kim loi
Tin mt
thc tn
ti ca Tin tn L tin ti khon, tin ghi s
tin t dng

Tin t L ng tin dng biu hin gi c v xc nh hp ng mua bn. y c th l ng tin ca nc

tnh ton xut khu hoc nhp khu hoc nc th 3
Mc
ch s - L ng tin dng chi tr hp ng hay thanh ton n nn gia 2 bn. Thng thng ng XK thch
dng thanh ton bng ngoi t mnh hoc t ra l bng ng tin t do chuyn i. Tri li, ng NK thch thanh
Tin t
tin t ton bng ng tin nc mnh, nhm tit kim ngoi t v trnh ri ro do ngoi t bin ng.
thanh ton
- Cc yu t nh hng n vic la chn ng tin thanh ton:
+ Tng quan lc lng 2 bn
16
 17

+ V tr ca ng tin trn TTQT

+ Tp qun s dng ng tin thanh ton
+ ng tin thanh ton thng nht trong khu vc
ng tin mnh l ng tin phi m bo cc yu t:
- ng tin ca mt quc gia c nn kinh t mnh(tng sn phm GDP, GNP rt ln).
Mc ng tin - ng tin n nh; c t l hi oi v kh nng chuyn i cao.
s dng mnh - ng tin dng d tr ngoi t ca cc quc gia.
trong d Mt s ng tin mnh: USD, EURO, GBP, JPY
tr v
TTQT ng tin - Ngc li vi ng tin mnh
yu

2. Nu cc iu kin m bo hi oi? iu kin m bo hi oi no c th p dng trong iu kin hin nay?

iu kin m bo hi oi (6 iu kin)
a. Mc ch: nhm m bo gi tr thc t ca cc khon thu nhp bng tin khi tin t ln xung tht thng
iu kin m
Ni dung
bo hi oi
Trc Gi c hng ha v tng gi tr ca H c quy nh trc tip bng mt s lng vng nht nh
tip
m bo H
- Gi c HH v tng gi tr H c quy nh bng mt ng tin v xc nh gi tr bng vng ca
b ng vng Gin
ng tin .
tip
- Gi tr bng vng biu hin bng: hm lng vng hoc gi vng.
- L vic la chn mt ng tin tng i n nh, xc nh t gi vi ng tin thanh ton.
m bo b ng
- C 2 cch quy nh
ngoi hi (m
+ C1: H quy nh ng tin thanh ton v tnh ton l 1 loi, xc nh t gi vi ng tin tng i n
bo theo 1 ng
nh
tin)
+ C2: H quy nh ng tin tnh ton l ng tin tng i n nh v thanh ton bng ng tin khc.
- Kt hp BH bng vng v bng ngoi hi
- Gi c c tnh theo ng tin t bin ng v xc nh hm lng vng ca ng tin ny
m bo h n
- Lc thanh ton nu hm lng vng thay i th phi tnh li gi c hh
hp
- Xc nh t gi gia ng tin thanh ton v tnh ton, ly TBC ca 2 t gi cao v thp ti nc c ng
tin T NH TO N vo 1 ngy trc ngy thanh ton.
- Nn p dng iu kin ny v: hin nay khng tn ti hm lng vng ca cc ng tin, v cc t gi bin
ng lin tc nn ko c ng tin no l n nh
m bo theo
- C 2 cch tnh s bin ng ca r tin t:
r tin t
+ Cn c vo TBC s bin ng ca tng t gi trong r
+ Cn c vo s bin ng ca c r tin t vi ng tin H
m bo cn c - Coi t gi SDR/EUR nh ng tin tng i n nh trong iu kin m bm bng ngoi hi
vo tin t uc - Gi tr H s iu chnh cn c vo mc chnh lch gia t gi ca SDR/EUR vi ng tin H.
t: SD . EU
m bo cn c
vo s bin ng
gi c

b. 2 iu kin m bo hi oi c th p dng trong iu kin hin nay l:

- m bo bng ngoi hi (theo 1 ng tin)
- m bo theo r tin t
Vic p dng ny ph hp vi tnh hnh hin nay theo thi im. T gi gia cc ng tin bin ng tht thng, rt kh tm
c 1 ng tin tng i n nh trong th trng quc t trong thi gian di. Do vic p dng 2 iu kin trn theo tng thi
im gip khc phc c bt li trn, thch ng kp thi vi th trng th gii, m bo cng bng trong thanh ton quc t.

3. iu kin thi gian tr tin trc l g? Nu cc loi tr tin trc?

a. Tr tin trc l vic ngi NK tr cho ngi XK ton b hay tng phn tr gi hp ng s xy ra hoc l sau khi k H hoc
sau khi H c ph duyt hoc sau khi bn XK chp nhn bn t hng ca bn NK, nhng trc khi giao hng mt s ngy
nht nh.
- Mc ch tr tin trc: ngi NK cp tn dng cho ngi XK hoc m bo thc hin H.
b. C 2 loi tin tr trc:
- Loi 1: Ngi NK tr tin trc cho ngi XK vi mc ch cp tn dng cho nh XK. c im:
+ Vic tr tin trc s c thc hin sau X ngy sau khi k H hoc sau ngy H c hiu lc
+ S tin tr trc ln hay nh ph thuc vo nhu cu vay ca ng XK v kh nng cp tn dng ca ng NK.
+ Li cho vay c tnh bng cch khu tr vo gi hng NK
+ Quy nh thng nht cch ng tin trc v hon tr tin trc (ng hay hon tr mt ln hay nhiu ln; hon tr bng cch
khu tr vo tr gi ha n ca tng chuyn giao hng; t l khu tr)
- Loi 2: Ngi NK tr tin trc cho ng XK vi ngha l tin t cc m bo thc hin HNK. c im:
+ Thi gian tr tin trc ny thng l rt ngn (10- 15 ngy) trc ngy giao hng
17
 18

+ S tin tr trc khng c tnh cht nh l khon tn dng nn thng thng khng tnh li
+ S tin ng trc nhiu hay t ph thuc vo tng trng hp c th (ng phng nga ng N t chi th c hin hoc ng
ko tin kh n ng thanh to n ca ng N nn yu c u t c c tr c)

4. Nu cc loi thanh ton tr tin ngay? iu kin c s giao hng ExW, FAS, FCA th ph hp vi loi thanh ton tr
tin ngay no?
a. Thanh ton tr tin ngay
STT Loi tr tin ngay Ni dung
- Gi tt loi tr tin ny l C.O.D (Cash on delivery)
- Ni giao hng c ch nh c hiu l: EXW (giao ti xng), FAS (giao dc mn
tu), DAF (giao ti bin gii), FCA (giao cho ng chuyn ch)
Ngi bn giao hng
- Nhng bng chng giao hng:
xong, khng trn
+ Ha n c xc nhn ca ng NK
1 ptvt ti ni giao hng
+ B/L Received for Shipment
ch nh
+ AWB, RWB, Post Receipt
(C.O.D)
+ Ha n xut kho (EXW)
- Sau khi giao hng, ng XK thng bo cho ng NK cc chng t trn v yu cu tr tin
ngay
- Loi ny ch thch hp vi giao hng bng ptvt bin, cn vi ptvt khc th ng Xk ch
c php giao hng vo kho ca ng chuyn ch
Ngi bn giao hng
- Nhng bng chng giao hng:
xong trn ptvt ti ni
2 + B/L Shipped on board (c k tn: as Carrier, as master, as agent for, on
giao hng ch nh
behalf of,)
(C.O.B)
+ B/L Received for Shipment c ghi ch On board, Shipped on board hoc
Laden on board
- Ngi mua s tr tin cho ng Bn ngay sau khi cc chng t c xut trnh cho ng
Mua. Cn quy nh s lng, s loi chng t, cch chuyn, ni xut trnh v iu kin
giao chng t.
- B chng t gi hng (Shipping Documents) do ng XK lp ra cn gi l b chng t
thng mi (Commercial Documents)
- S loi hoc s lng chng t c quy nh trong H hoc trong phng thc
thanh ton
- B chng t gi hng thng gm:
+ Ha n thng mi (Commercial Invoice)
+ Vn ti n (B/L) hoc chng t vn ti (transport document)
+ Bo him n (Insurance Policy)
+ Giy chng nhn phm cht (Certificate of Quality)
Tr tin ngay sau khi
+ Giy gim nh/ kim nh (Test/inspection Certificate)
chng t c xut
3 + Giy chng nhn xut x (Certificate of Origin)
trnh
+ Giy k khai ng gi (packing list)
(D/P)
+ Xc nhn thng bo bng in giao hng
+ V cc giy t khc
- Cc cch chuyn chng t:
+ Bng ng bu in QT (chuyn thng hoc chuyn nhanh)
+ Qua ng chuyn ch
+ Chuyn trc tip cho ng NK ti nc XK
+ Chuyn cho Ngn hng nc XK ri qua Ngn hng nc NK
- iu kin nhn chng t:
+ V iu kin: chng t giao trc tip cho ng NK m ko km k tr tin. Vn n
thng l vn n ch danh
+ C iu kin: Chng t ch c trao sau khi ng NK tr tin nu l tr tin ngay,
hoc chp nhn tr tin nu l tr tin sau
- Ging cch tr tin ngay sau khi chng t c xut trnh, nhng thay v D/P => D/P
Tr tin ngay sau khi x ngy.
nhn c chng t - p dng cho vic thanh ton cc mt hng phc tp v quy cch phm cht, chng
4
v kim tra chng t loi, n gi nh ha cht, hng in t
(D/P x ngy) - Ngn hng trao chng t cho ng NK (tr vn ti n) kim tra chng t trong
vng 5 7 ngy. Ng NK tr tin th NH mi k hu hoc trao B/L.
Tr tin khi nhn xong - Nhn hng ti nc ngi XK
hng ha ti ni quy - Nhn hng ti nc ng NK sau khi hng c gim nh xong.
5
nh hoc ti cng n - Nhn hng trn ptvt ca ng NK iu n nhn hng.
(C.O.R) - Ch c li cho ngi NK
b. iu kin c s giao hng EXW, FCA, FAS th ph hp vi iu kin thanh ton tr tin ngay khi ngi bn giao hng xong
khng trn ptvt ti ni giao hng ch nh

18
 19

5. Nu cc loi thanh ton tr tin ngay? iu kin c s giao hng ExW, FAS, FCA th ph hp vi loi thanh ton tr
tin ngay no?
a. Nu cc loi thanh ton tr tin ngay: ging cu 4a
b. iu kin FOB, CIF th ph hp vi loi tin thanh ton tr tin ngay khi ngi bn giao hng xong trn phng tin vn ti ti
ni giao hng ch nh. V FOB v CIF l nhng iu kin giao hng bng phng thc vn ti bin.
+ FOB: giao hng xong khi hng xp xong trn tu
+ CIF: giao hng xong khi hng xp xong trn tu

6. Khi nim, cc loi chuyn tin. uy trnh thanh ton v trng hp p dng ca phng thc chuyn tin.
a. Khi nim chuyn tin: L phng thc m trong khch hng (ngi yu cu chuyn tin) yu cu ngn hng ca mnh
chuyn mt s tin nht nh cho mt ng khc (ngi hng li) mt a im nht nh bng pt chuyn ti n do khch hng quy
nh.
- Thnh phn tham gia:
+ Ngi yu cu chuyn tin Applicant: c th l ng tr tin (Prayer) hoc l ng chuyn tin (Remitter)
+ Ngi hng li Beneficiary
+ Ngn hng chuyn tin Remitting bank
+ Ngn hng tr tin Paying bank (ngn hng trung gian Intermidiary bank)
b. C 2 loi chuyn tin:
- Chuyn tin bng th (M/T Mail transfer remittance)
- Chuyn tin bng in (T/T Telegraphic transfer remittance)
i vi T/T, ngi tr tin in ph ph thuc vo phng thc chuyn tin l pt c lp hay l mt b phn ca pt khc. Nu l
pt c lp th thng ngi no chuyn tin th ngi tr in ph; ngc li nu l mt b phn ca pt khc th do quy nh
ca 2 bn trong tha thun v phng tin thanh ton.
c. uy trnh thanh ton:
(1). Ngi hng li thc hin ngha v quy nh trong hp ng,
hip nh hoc cc tha thun.
(2). Ngi yu cu yu cu ngn hng ca nc mnh chuyn
ngoi t ra nc ngoi.
(3). Ngn hng chuyn tin bo N ti khon ngoi t ca ngi
yu cu.
(4). Ngn hng chuyn tin pht lnh thanh ton cho Ngn hng tr
tin nc ngi hng li.
(5). Ngn hng tr tin bo N ti khon ngn hng chuyn tin.
(6). Ngn hng tr tin bo C ti khon ng hng li.

d. Trng hp p dng:
- Vn bn php l iu chnh: Lut quc gia ca nc chuyn tin v cc tha thun i l k kt gia Ngn hng cc nc (nu
c)
- C th l mt b phn ca phng thc thanh ton khc nh: phng thc nh thu, ghi s, bo lnh Ngn hng, tn dng chng
t, tn dng d phng, th y thc mua.
- C th l phng thc thanh ton c lp, phng thc ny thng c p dng trong thanh ton phi thng mi, v d: chuyn
tin thanh ton cung ng dch v ra nc ngoi, chuyn kiu hi, tin cho du hc sinh, chuyn tin u t ra nc ngoi
- Ch nn p dng phng thc chuyn tin trong thanh ton quc t phi thng mi, v c trng giao dch phi TM l ch sau khi
c kt qu ca vic hon thnh ngha v khi giao hng th mi c s liu quy ra s tin thanh ton.
- Thi im chuyn tin phi quy nh r trong hip nh, hp ng hoc cc tha thun. C 2 loi chuyn tin: Chuyn tin trc
v chuyn tin sau (tr tin khi ng hng li hoc ng c tr tin hon thnh ngha v quy nh trong hip nh, hp ng,
tha thun)
- Quy nh r phng tin chuyn tin: chuyn tin bng in (T/T) hay bng th (M/T)
- Phng thc chuyn tin ch c li cho ng NK v ng NK nhn hng xong th mi chuyn tin tr cho ng XK.

7. Khi nim quy trnh thanh ton v trng hp p dng phng thc m ti khon (ghi s)
a. Khi nim: L mt phng thc trong quy nh Ngi ghi s sau khi hon thnh ngha v ca mnh quy nh trong hp
ng c s s m mt quyn s n ghi n Ngi c ghi s bng mt n v tin t nht nh v n tng nh k nht nh
do 2 bn tha thun (thng, qu, na nm) Ngi c ghi s s dng phng thc chuyn tin thanh ton cho Ngi ghi s.
b. c im:
- Nu H l H TMQT: ngi ghi s l ngi XK, ngi c ghi s l ng NK. Nu H l H phi TMQT: ngi ghi s la
ngi cung ng dch v quy nh trong H, ngi c ghi s l ngi nhn dch v.
- Khng c s tham gia ca cc Ngn hng vi chc nng l ngi m ti khon v thu tin cho ngi ghi s
- Ch m s n bin, khng m s song bin.
- Ch c 2 thnh phn tham gia: Ngi ghi s v ngi c ghi s.
- Gi hng thng cao hn gi hng tr tin ngay.
- C 60 bun bn gia Anh v EU: thanh ton bng ghi s.

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 20

c. uy trnh thanh ton:

(1). Ngi ghi s cung ng dch v v m s ci ghi N Ngi
c ghi s
(2). Ngi c ghi s yu cu Ngn hng chuyn tin thanh
ton theo nh k.
(3). Ghi N ti khon Ngi c ghi s.
(4). Pht lnh chuyn tin cho Ngn hng i l.
(5). Ngn hng i l bo N ti khon Ngn hng chuyn tin.
(6). Ngn hng i l bo C ti khon Ngi ghi s.

d. Trng hp p dng:
- Hai bn k H phi thc s tin cy ln nhau
- Dng cho phng thc hng i hng, gi bn, i l kinh tiu, nhiu ln, thng xuyn trong mt thi k nht nh (6 thng, 1
nm).
- Phng thc ny ch c li cho Ngi c ghi s
- Dng trong thanh ton phi Thng mi nh: tin cc ph vn chuyn, tin ph bo him, tin hoa hng trong nghip v mi
gii, y thc, tin li cho vay v thu nhp t u t.
- Gi hng c th s cao hn.

8. Nu cc loi ghi s? i vi trng hp ghi s khng c m bo th ngi ghi s phi lm g m bo quyn li ca

mnh?
a. Cc loi ghi s
Tiu ch
Phn loi Ni dung
cn c
L phng thc trong quy nh Ngi c ghi s c c m bo thanh ton (th bo lnh
hi s c m
ca Ngn hng, th tn dng d phng hoc tin t cc) cho Ngi ghi s ng nh k thanh
m bo bo
ton
thanh ton
hi s khng c L phng thc trong khng quy nh bt c mt hnh thc m bo thanh ton no cho Ngi
m bo ghi s. Ngi ghi s hon ton tin tng vo Ngi c ghi s.
Cch L phng thc quy nh n nh k thanh ton, Ngi ghi s k pht hi phiu v lp ha n
hi s ch ng
thanh ton y thc cho Ngn hng thu tin Ngi c ghi s.
khi n L phng thc quy nh n nh k thanh ton, Ngi c ghi s s t ng chuyn tin cho
hi s b ng
hn Ngi ghi s.
b. i vi trng hp ghi s khng c m bo, m bo quyn li cho Ngi ghi s, Ngi ghi s cn lu nhng bin php
phng nga sau:
- La chn bn hng c mi quan h lm n lu di, thc s tin cy ln nhau.
- Quy nh v vic m bo thanh ton i vi Ngi ghi s trong H, hip c hoc tha thun. Nu Ngi c ghi s khng
thanh ton hoc thanh ton chm tr th s b x pht theo quy nh tha thun gia 2 bn.
- Yu cu Ngi c ghi s k qu ti mt ngn hng m bo thc hin H.

9. Nu khi nim cc bn lin quan v u nhc im ca phng thc thanh ton nh thu
a. Khi nim: L phng thc thanh ton theo , Ngi bn (ngi XK) sau khi giao hng hay cung ng dch v, y thc cho
Ngn hng phc v mnh xut trnh b chng t; thng qua Ngn hng i l cho Ngi mua (ngi NK) c thanh ton hay
chp nhn hi phiu hoc chp nhn cc iu khon khc.
b. u nhc im
- u im:
+ Gim thiu mt phn ri ro thanh ton cho nh XK v chng t ch c giao cho ngi NK khi ngi NK thanh ton tin
hng hoc k chp nhn hi phiu (i vi nh thu km chng t).
+ C s h tr ca Ngn hng trong vic tra sot, yu cu thanh ton
+ Mc chit khu chng t (vi b chng t xut khu) cao.
+ Tc thanh ton nhanh hn so vi phng thc ghi s
+ Gim c chi ph so vi phng thc L/C
- Nhc im:
- Khng m bo quyn li cho bn XK, s tr tin v s nhn hng tch ri nhau. Ngi NK c th nhn hng m
khng tr tin hoc tr hon tr tin
Nh thu - Cha s dng ht chc nng ca Ngn hng. Ngn hng khng chu trch nhim n c, gim st, kim tra, cha la
trn tr th c lc cho Ngi NK
- i vi Ngi mua: ri ro pht sinh khi lnh nh thu n trc hng ha v ngi NK phi thc hin ngha v thanh
ton tron gkhi hng ha ko c gi i hoc khi nhn hng ha ko m bo s lng, cht lng c ghi trong H.
- Ngi bn thng qua Ngn hng gi b h s hng ha ch m bo c quyn s hu hng ha ca mnh, cha
Nh thu
khng ch c vic tr tin ca ngi mua.
k m
- Ngi mua c th ko di vic tr tin bng cch cha nhn c chng t hng ha, khng thanh ton khi th
chng t
trng bin ng bt li cho h.

20
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- Ngi bn tuy vn c quyn s hu v c th bn hng cho ngi khc khi ngi mua ko thanh ton, nhng vic gii
ta hng gp kh khn v ri ro trong tiu th.
- Ngn hng ch ng v tr trung gian thu h tin ngi bn, khng c trch nhim n vic tr tin ca ngi mua.

c. Cc bn lin quan
- Ngi nh thu/ Ngi y th c thu/ Ngi h ng l i l bn giao lnh nh thu cho 1 Ngn hng
+ L mt xch u tin trong dy truyn nh thu.
+ L ngi quy nh ni dung giao dch nh thu.
+ L ngi pht ra cc ch th cho tt c cc bn thc hin.
+ L ngi c quyn th hng nh thu.
+ L ngi chu chi ph cui cng v nh thu.
- Ng n hng chuyn: l ngn hng nh thu giao lnh nh thu
+ L NH theo yu cu ca ngi y thc, chp nhn chuyn nh thu n NH thu (collecting bank) nc ngi nhp khu
thun tin cho vic thu h.
+ NH chuyn chu trch nhim vi ngi y thc, chuyn nguyn vn chng t v cc ch th ca ngi y thc cho ngn
hng thu
+ Chu trch nhim tr mi chi ph pht sinh cho NH thu
- Ng n hng thu: l bt k mt NH no khc tr ngn hng chuyn thc hin qu trnh nh thu
+ L NH i l hay chi nhnh ca NH chuyn c tr s nc ngi tr tin
+ NH thu nhn lnh nh thu t NH chuyn v thc hin thu tin ngi tr tin theo cc k ghi trong lnh nh thu
+ NH thu s phi chu trch nhim nh thu vi NH chuyn
- Ng n hng ut tr nh: l Ngn hng thu c nhim v xut trnh chng t ti ngi tr tin
+ NH xut trnh s l NH thu nu NH ny c quan h ti khon vi ngi tr tin
+ NH xut trnh l NH khc vi NH thu nu NH thu khng c quan h ti khon vi ngi tr tin
- Ngi tr tin/ Ngi b k ph t: l ngi m chng t xut trnh i tin theo quy nh ca Lnh nh thu. Ngi tr tin trong
Ngoi thng l nh NK.

10. Nu khi nim, ngun lut iu chnh c im ca phng thc thanh ton nh thu.
a. Khi nim: L phng thc thanh ton theo , Ngi bn (ngi XK) sau khi giao hng hay cung ng dch v, y thc cho
Ngn hng phc v mnh xut trnh b chng t; thng qua Ngn hng i l cho Ngi mua (ngi NK) c thanh ton hay
chp nhn hi phiu hoc chp nhn cc iu khon khc.
b. Ngun lut iu chnh:
- Quy tc thng nht v nh thu URC 522.
(L tp qun quc t do vy khng bt buc cc bn phi p dng, ch mang tnh cht khuyn khch, khuyn nhu . V vy nu
mun p dng cc bn phi quy nh trong n yu cu nh thu v trong Lnh nh thu)
c. c im:
- Cn c nh thu l chng t khng phi Hp ng
- Vai tr ca ngn hng ch l ngi trung gian
- Nh thu trong thng mi ch xy ra khi ngi bn hon thnh ngha v giao hng

11. URC 522, ICC l g? Hy trnh by tnh cht php l ca URC.

URC 522, ICC l quy tc thng nht v nh thu do ICC ban hnh ln u bi UCC vo nm 1956; c sa i vo nm
1967, 1978 v ln sa i mi nht c Hi ng ca ICC chp thun l vo thng 6 nm 1995, vi tiu ICC Uniform Rules
for collections, Publication No 522 (vit tt l URC 522, 1995, ICC)
Tnh cht php l ca U C:
Khng phi l lut Quc t.
Khng bt buc p dng trong bun bn Quc t. Mun p dng th phi c 2 bn ng thun.
Trong khi p dng, c th tha thun khc vi tp qun, min l phi quy nh r trong cc chng t c lin quan
p dng c tp qun ny, 2 bn phi tun theo nhng iu kin ca h thng lut quc gia.
Mang tnh cht ty .

12. Nhng ni dung c bn ca Lnh nh thu v trch nhim ca Ngn hng chuyn nh thu.
a. Lnh nh thu
a.1. Mi chng t nh thu gi i u phi km theo ch th nh thu ch r vic nh thu phi theo URC 522 v c nhng ch dn
y v chnh xc. Cc ngn hng ch c php hnh ng theo cc ch th c quy nh trong ch th nh thu v phi tun
theo cc quy nh ca Quy tc ny.
2. Cc ngn hng s khng kim tra cc chng t thc hin cc ch th.
3. Tr khi c s u quyn ngc li trong ch th nh thu, cc ngn hng s khng tun theo mi ch dn ca bt c ngn hng
hoc cc bn no tr cc ngn hng hoc cc bn gi cho h ch th nh thu.
b. Mt ch th nh thu cn c nhng mc cc thng tin tng ng sau y:
1. Cc chi tit v ngn hng nhn ch th nh thu, bao gm tn y , a ch bu in v hay a ch SWIFT, s telex, phone, v
fax v s tham chiu.
2. Cc chi tit v ngi nh thu: H v tn y , a ch bu in v s telex, in thoi, v fax, nu c.
3. Cc chi tit v ngi tr tin: H tn y , a ch bu in hoc a ch ni xut trnh chng t hoc s telex, phone, fax, nu
c.
4. Chi tit v ngn hng xut trnh nu c: Tn y , a ch bu in v s telex, phone, fax nu c.

21
 22

5. S tin v loi tin t s nh thu.

6. Danh sch cc chng t gi km v s th t ca tng chng t.
7. a. iu kin thanh ton hoc chng t thanh ton.
b. iu kin giao chng t khi:
1. Thanh ton v/hoc chp nhn thanh ton.
2. Cc iu kin khc c thc hin.
Trch nhim ca cc bn a ra ch th nh thu phi m bo rng cc iu kin chuyn giao cc chng t phi c tuyn b
r rng v khng m h, ngc li cc ngn hng s khng c trch nhim i vi bt c hu qu no pht sinh t iu .
8. L ph s thu cn ch r hoc l phi c nh thu hay l b qua.
9. Tin li s c thu nu c, cn ch r hoc l c c thu hay l b qua, bao gm:
a. Li sut
b. Thi gian tnh li.
c. C s tnh ton (V d mt nm l 360 ngy hay 365 ngy)
10. Phng thc thanh ton v hnh thc thng bo thanh ton.
11. Cc trng hp ch dn khng thanh ton hay khng chp nhn thanh ton v/hoc khng tun theo cc ch dn khc.
c.1. Cc ch dn nh thu phi ghi y tn v a ch ngi tr tin hoc ni xut trnh chng t. Nu a ch khng y hoc
sai th ngn hng thu c th c gng xc nh a ch thch hp nhng khng chu trch nhim v pha mnh.
2. Ngn hng thu s khng c trch nhim i vi bt c s chm ch no do a ch cng cp khng y , khng ng gy ra.

b. Trch nhim ca Ngn hng chuyn nh thu

L ngn hng theo yu cu ca ngi y thc, chp nhn chuyn nh thu n ngn hng i l gn v thun tin vi
ngi tr tin. Do Ngn hng phc v cho ngi y thc, chuyn nguyn vn chng t v cc ch th ca ngi y thc cho
ngn hng thu v trong qu trnh x k nh thu, Ngn hng chu trch nhim vi ngi y thc.
Ngn hng phi thc hin ng theo cc ch th trong n yu cu nh thu
Nu cc ch th khng hon chnh hoc ngn hng khng th tun th cc ch th th ngay khu nhn c n yu cu nh
thu, NH phi cng ngi y thc lm r mi vn nhm gip cho nh thu c th c thc hin.
Nu NH hnh ng khc so vi ch th ca ngi y thc th NH phi chu trch nhim bi thng. Trong trng hp
ny, trch nhim bi thng ca NH c th ln hn gi tr nh thu.
Ngn hng chuyn nh thu c quyn chuyn chng t n cho ngn hng khc c quan h i l vi mnh m khng cn
s cho php ca ngi y thc.
Nu NH chuyn nh thu hnh ng ng cc ch th do ngi y thc a ra th khng chu bt c trch nhim no trong
bt c hon cnh no, v ngi y thc chu trch nhim tr mi chi ph pht sinh lin quan n nh thu cho NH chuyn nh thu.
Trong mi quan h vi Ngn hng thu, Ngn hng chuyn phi chu mi chi ph pht sinh lin quan n vic thc hin
ng cc ch th nh thu.

13. Nu khi nim, cc bn lin quan, quy trnh thanh ton nh thu.
a. Khi nim: 9a + 10a
b. Cc bn lin quan: 9b
c. uy trnh thanh ton nh thu
c1. Nh thu trn
(1). Ng XK hoc ngi Cung ng dch v giao hng hoc cung ng dch v
v gi trc tip chng t giao hng cho ngi NK
(2). Ng XK hoc ngi Cung ng dch v k pht mt hi phiu hoc ha
n i tin ngi NK v vit Lnh nh thu y thc Ngn hng nc mnh
thu tin t ngi NK
(3). Ngn hng chuyn y thc cho Ngn hng i l ca mnh nc NK
bng Th nh thu hoc km vi hi phiu hoc ha n yu cu Ngn hng
ny thu tin t Ngi nhp khu
(4). Ngn hng i l xut trnh hi phiu , hoc ha n yu cu ngi NK
tr tin, nu l hi phiu tr tin ngay hoc chp nhn tr tin, nu l hi
phiu tr chm.
(5). Ngn hng i l chuyn tin thu c cho Ngi hng li, nu nh
thu hi phiu tr chm, th ngn hng s chuyn tr hi phiu c Ngi
NK k chp nhn thanh ton.
(6). Ngn hng i l bo C ti khon ca Ngn hng chuyn
(7). Ngn hng chuyn bo C ti khon ca ngi hng li.

22
 23

C2. Nh thu k m chng t

(1). Giao hng
(2). Lp b chng t thanh ton nh thu: Lch nh thu km vi hi
phiu v cc chng t TM
(3). y thc cho ngn hng i l thu tin h: Th nh thu km chng t
TM
(4). Xut trnh hi phiu i tin v yu cu thc hin cc iu kin nh
thu: D/P, D/A, D/TC
(5). Ngi tr tin chp nhn hay t chi thanh ton
(6). Ngn hng thu thng bo chp nhn hay t chi thanh ton
(7). Ngn hng chuyn thng bo chp nhn hay t chi thanh ton

14. Phn loi v so snh cc loi nh thu trng hp p dng.

a. Phn loi so snh cc loi nh thu
Tiu ch Nh thu trn Nh thu k m chng t
L phng thc thanh ton m ngi c L phng thc thanh ton m ngi c cc khon tin
cc khon tin phi thu t cc cng c phi thu t cc cng c thanh ton nhng khng th t
thanh ton nhng khng th t mnh thu mnh thu c, cho nn phi y thc cho Ngn hng thu
Khi nim
c, cho nn phi y thc cho Ngn h tin vi iu kin s giao chng t nu ngi b k
hng thu h tin ko km theo iu kin pht thanh ton, hoc chp nhn thanh ton hoc thc
chuyn giao chng t. hin cc iu kin khc quy nh.
Ch gm chng t ti chnh, cn cc - Bao gm chng t TM v/hoc cc chng t ti chnh.
Chng t nh
chng t TM c gi trc tip cho - Vic giao chng t TM gn lin vi iu kin thanh
thu
ngi NK. ton/chp nhn thanh ton i vi cc chng t ti chnh
Mc ph t c s dng trong thanh ton quc t. Thng c s dng trong thanh ton quc t.
bin
Quyn khng Ngn hng khng c quyn khng ch Ngn hng c quyn khng ch hng ha.
ch hng ha hng ha.
Vic nhn hng tch ring khon thanh Phi c b chng t ca NH mi nhn c hnh. Vic
iu kin ton. NNK khng cn chng t vn c nhn hng i km thanh ton, chp nhn th mi nhn
nhp hng th nhp khu c. c chng t.

- Ngn hng ch c vai tr l ngi trung - Ngn hng c vai tr ging nh nh thu trn nhng
gian thu h tin cho khch hng, cn thu thm trch nhim khng ch chng t TM buc ngi
Vai tr ngn
c hay ko, c hay khng, c ng hn nhp khu phi tr tin hoc chp nhn tr tin
hng
hay ko th NH ko chu trch nhim - NH chu trch nhim vi bn XK nu bn NK khng
thanh ton
Ko m bo quyn li ca bn bn v vic An ton hn cho ngi XK
uyn li cho
nhn hng v vic thanh ton khng rng
ngi bn
buc nhau

b. Trng hp p dng
Nh thu trn
- Ngi hng li v ngi tr tin phi tin cy ln - Ngn hng c vai tr ging nh nh thu trn nhng thm trch
nhau.
- Hng ha s lng t hoc gi tr khng cao
- Khng c p dng nhiu trong thanh ton thng
mi.
- Dng cho hot ng lin doanh vi nhau gia cng
ty m - cng ty con chi nhnh.
- Thng dung cho hot ng thanh ton cc chi ph
lin quan hot ng xut nhp khu nh chi ph vn
ti, bo him,
Nh thu k m chng t
nhim khng ch chng t TM.
- Trong trng hp hng n trc chng t, Ngi NK c th
trao cho Ngn hng giy cam kt i tch yu cu Ngn hng
cp Th bo lnh nhn hng nhn hng.
- Trong trng hp Ngi NK t chi thanh ton v ko nhn
hng, l hng c th c gii quyt nh sau:
+ y thc cho Ngn hng hoc c quan no
+ Gim gi hng cho ng NK
+ Nh Ngn hng thu cho bn cho ng khc
+ Chuyn hng v nc ng XK
+ Bn u gi cng khai

15. Phn bit nh thu trn v nh thu km chng t. C my loi nh thu km chng t.
a. Phn bit nh thu trn v nh thu k m chng t (cu 14a)
b. Nh thu k m chng t gm c 2 loi:
+ Nh thu tr tin i chng t (D/P): dng trong trng hp mua hng tr tin ngay, bn nhp khu phi thanh ton ngay khi
nhn chng t.
+ Nh thu chp nhn i chng t (D/A): dng trong trng hp bn hng vi iu kin cp tn dng cho ng mua, ng mua phi
chp nhn tr tin hi phiu th mi nhn c chng t gi hng. Phng thc ny cho php ngi mua khng phi thanh ton
23
 24

ngay nhng phi k chp nhn thanh ton trn hi phiu c k hn, c k pht bi ngi bn(ngi xut khu). Thng thng
hi phiu chp nhn s c gi ti ni an ton ca ngn hng nh thu (ngn hng ngi nhp khu) cho n ngy o hn.
Ti ngy ny, ngi mua phi thc hin thanh ton nh chp nhn.

16. Phn tch vai tr ca cc ngn hng trong phng thc thanh ton nh thu.
- NH chuyn (Remitting bank)
+ L NH theo yu cu ca ngi y thc, chp nhn chuyn nh thu n NH thu (collecting bank) nc ngi NK thun
tin cho vic thu h.
+ NH chuyn chu trch nhim vi ngi y thc, chuyn nguyn vn chng t v cc ch th ca ngi y thc cho ngn
hng thu.
+ Chu trch nhim tr mi chi ph pht sinh cho NH thu.
+ NH thu khng c trch nhim kim tra chng t do ngi XK xut trnh, nhng phi lp bn sao k chng t chuyn cho
NH thu.
- NH thu (Collecting bank)
+ L NH i l hay chi nhnh ca NH chuyn c tr s nc ngi tr tin.
+ NH thu nhn lnh nh thu t NH chuyn v thc hin thu tin ngi tr tin theo cc k ghi trong lnh nh thu.
+ NH thu s phi chu trch nhim nh thu vi NH chuyn.
- Ngn hng xut trnh (Presenting bank)
+ NH xut trnh s l NH thu nu NH ny c quan h ti khon vi ngi tr tin.
+ NH xut trnh l NH khc vi NH thu nu NH thu khng c quan h ti khon vi ngi tr tin.

17. Phn tch u nhc im ca phng thc nh thu km chng t i vi:

a. Ngi xut khu
b. Ngi nhp khu

Ngi Xut Khu Ngi Nhp Khu

- Gim thiu mt phn ri ro thanh ton cho nh XK v
chng t ch c giao cho ngi NK khi ngi NK
u thanh ton tin hng hoc k chp nhn hi phiu.
im - Gim chi ph.
- D dng chit khu hi phiu c chp nhn.
- Ngi mua c quyn cha nhn chng t khi th
trng bin ng bt li cho h. Do vic thanh ton
tin b tr hon.
- Ngi bn thng qua Ngn hng gi b h s hng
Nhc
ha ch m bo c quyn s hu hng ha ca mnh, (nh XK lp b chng t gi), cc ngn hng ko
im
cha khng ch c vic tr tin ca ngi mua.
- Ngi bn tuy vn c quyn s hu v c th bn hng
cho ngi khc khi ngi mua ko thanh ton, nhng
vic gii ta hng gp kh khn v ri ro trong tiu th.
- Ngi mua c th ko di vic tr tin bng cch
cha nhn c chng t hng ha, khng thanh
ton khi th trng bin ng bt li cho h.
- i vi D/A nh NK dc s dng hay bn
hng ha m cha phi thanh ton cho n thi
hn ca hi phiu.
- Thanh ton tin hoc k chp nhn hi phiu
trc khi c nhn hng. Ph thuc nhiu vo
kh nng cung cp hng ha ca ng XK.
- Chu ri ro khi c gian ln trong thng mi
chu trch nhim khi chng t l gi mo hay c
sai st hay hng ha khng khp vi chng t.

18. Phng thc tn dng chng t: khi nhim, ngun lut iu chnh.
a. Khi nim: Phng thc thanh ton tn dng chng t l mt s tha thun m trong mt Ngn hng (Ngn hng m tn
dng) theo yu cu ca khch hng (ngi xin m tn dng) cam kt s tr mt s tin nht nh cho ngi th ba (ngi hng
li s tin ca th tn dng) hoc tr tin theo lnh ca ngi ny hoc chp nhn hi phiu do ngi th ba k pht trong phm vi
s tin , khi ngi th ba ny xut trnh cho Ngn hng mt b chng t thanh ton ph hp vi nhng quy nh ra trong th
tn dng.
b. Ngun lut iu chnh
Lut Thng mi Vit Nam 2005.
Php lnh ngoi hi Vit Nam 2005.
Cc Lut iu chnh Ngn hng pht hnh v Ngi yu cu.
Quy tc thc hnh thng nht v tn dng chng t, phin bn mi nht l phin bn UCP 600 (sa i ln th 6) do
ICC (International Chamber of Commerce: Phng Thng Mi Quc T) ban hnh ngy 25/10/2006, c hiu lc vo ngy
01/07/2007.
ISBP (International Standards Banking Practises) - Tp qun ngn hng tiu chun quc t dng kim tra chng t
trong phng thc tn dng chng t dng kim tra chng t theo th tn dng phin bn s 681, do ICC ban hnh nm 2007.

19. UCP600 l g? ISBP681 l g? Mi quan h gia UCP600 v ISBP 681? ngha ca ch ng trong phng thc thanh
ton tn dng chng t.
a. UCP: l t vit tt ting Anh The Uniform Customs and Practice for Documentary Credits, ting Vit l Quy tc thc hnh
thng nht v tn dng chng t, phin bn mi nht l phin bn UCP600 (sa i ln th 6) do ICC (International Chamber of
Commerce: Phng Thng Mi Quc T) ban hnh ngy 25/10/2006, c hiu lc vo ngy 01/07/2007 thay th cho Bn Quy tc
thc hnh thng nht v tn dng chng t c (UCP 500).

24
 25

- UCP l vn bn php l c s rng buc cc bn tham gia thanh ton bng phng thc L/C. UCP600 c 39 iu khon,
iu chnh tt c cc mi quan h ca cc bn tham gia nghip v thanh ton L/C, trch nhim v ngha v bn tham gia trong
nghip v thanh ton L/C. Quy nh cch thc lp v kim tra chng t xut trnh theo L/C.
b. ISBP 681: l t vit tt ting Anh International Standard Banking Practice for the Examination of Documents Under
Documentary Credits, ting Vit gi l Tp qun ngn hng tiu chun quc t dng kim tra chng t trong phng thc tn
dng chng t dng kim tra chng t theo th tn dng phin bn s 681, do ICC ban hnh nm 2007.
c. Mi lin h gia UCP 600 v ISBP 681:
ISBP 681 ra i nhm c th ha nhng quy nh ca UCP600, th hin s nht qun vi UCP cng nh cc quan im v cc
quyt nh ca y Ban Ngn Hng ca ICC. Vn bn ny khng sa i UCP, m ch gii thch r rng cch thc hin UCP i
vi nhng ngi lm thc t lin quan n tn dng chng t.

20. Nu cc bn lin quan, quy trnh thanh ton tn dng chng t v trng hp p dng.
a. Cc bn lin quan:
- Ngi m th tn dng (Applicant): l Ngi NK hoc l ng NK y thc cho mt ngi khc.
- Ngn hng pht hnh th tn dng (Issuing bank): l NH ca ngi NK, n cp tn dng cho ng NK.
- Ngi hng li th tn dng (Beneficiary): l ngi XK hay bt c ngi no khc m ng hng li ch nh
- Ngn hng thng bo th tn dng (Advising bank): l ngn hng i l ca Ngn hng pht hnh nc ng hng li.
- Ngn hng xc nhn (Confirming bank): l ngn hng xc nhn trch nhim ca mnh vi ngn hng pht hnh th tn dng bo
m vic tr tin cho ng XK trong trng hp Ngn hng pht hnh th tn dng khng kh nng thanh ton. NH xc nhn c
th l NH thng bo th tn dng hoc l NH khc do ng XK yu cu
- Ngn hng thanh ton tin (Paying bank): c th l NH pht hnh th tn dng hoc l mt NH khc do NH pht hnh th tn
dng ch nh
b. uy trnh thanh ton tn dng chng t
(1). Gi n yu cu pht hnh th tn dng v yu cu k qu
(2). Pht hnh L/C qua Ngn hng i l cho Ngi XK hng li
(3). Ngn hng thng bo tin hnh thng bo L/C v chuyn bn gc
L/C cho ngi hng li.
(4). Giao hng
(5). Xut trnh chng t i tin Ngn hng pht hng L/C
(6). Ngn hng pht hnh thng bo kt qu kim tra chng t cho
Ngi yu cu
(7). Ngi yu cu chp nhn hay t chi thanh ton
(8). Ngn hng pht hnh chp nhn hay t chi nhn chng t
c. Trng hp p dng
- Trong bun bn vi cc i tc mi
- Do quy nh hay tp qun thng mi v thanh ton
- Do yu cu ca cc nh bo him tn dng
- Do cc yu cu v qun l ngoi hi

21. Ni dung ca n yu cu m L/C v cc bn lin quan.

a. Ni dung ca n yu cu m L C
Tn, a ch, s T, s Fax, m ngn hng ca Ngn hng pht hnh L/C.
Tn, a ch, s T, Fax, m ngn hng ca Ngn hng xc nhn L/C, L/C m qua NH no th ngi NK phi ghi r
rng, c th v theo s tha thun trong hp ng. Nu ko c tha thun trc, th NHPH L/C t la chn trong s cc
NH i l ca h.
Ngy lp n, ngy ht hn n yu cu m L/C, ni thc hin L/C.
Tn, a ch y , s T, s Fax ca ngi NK v ngi XK (ngi hng li L/C).
Loi L/C m ngi nhp khu mun m: LC c th chuyn nhng, LC xc nhn, LC tun hon,
S tin ca L/C: cn ghi r rng k hiu tin t, loi ngoi t, bng s v ch.
Vn chuyn tng phn v chuyn ti: c c cho php hay khng.
Phng thc tr tin ca LC (availability with):
LC tr ngay (Sight Payment LC - LC available by sight payment).
LC chp nhn (Acceptance LC - LC available by acceptance).
LC tr chm (Deferred Payment LC - LC available by acceptance).
LC chit khu (Negotiation LC - LC available by negotiation), vic tr tin c thc hin ti.
NH c ch nh l mt ngn hng bt k (any bank) hoc l mt ngn hng c ch nh ch danh (a named
nominated bank) hoc l mt ngn hng xc nhn LC (confirming bank).
Phn trm dung sai (Percentage Credit Amount Tolerance): ?
iu kin giao hng:
Ni nhn hng/ Chuyn giao ngha v.
Cng xp hng/ Sn bay xut hng v Cng d hng/ Sn bay hng n.
im n cui cng/Ni phn phi hng ha.
Thi hn giao hng, ngy ht hn giao hng.
iu kin Incoterm, p dng theo Incoterm nm no.
M t hng ha/ Dch v:
25
 26

Tn hng, s lng, trng lng hng ha, quy cch phm cht, k m hiu, gi n v, tng s tin hng.
S hiu hp ng ,ngy k kt hp ng v hai bn k kt.
Danh sch cc loi chng t cn xut trnh, chng t thanh ton ti thiu mi loi l 3 bn, nu cn nhiu hn th ghi vo
giy yu cu m L/C NH a vo kin m L/C. Cc loi chng t phi quy nh vo n yu cu m L/C ph hp
vi H c s.
Nhng iu kin c bit khc: l k ng.Nk d ra d/v ng.XK v yu cu thc hin
Thi hn thanh ton L/C
Chi ph xc nhn L/C chi tr cho ngn hng s do bn no chu, chi ph sa i L/C, chi ph in tn do bn no chu.
Ch k gim c cc n v kinh doanh nhp khu.
b. Cc bn lin quan: Ging cu 20a.

22. L/C l g? Tnh cht c bn ca L/C.

a. L C l g? L/C l mt chng th (c pht hnh bng in hoc bng th truyn thng), trong NHPH L/C s cam kt tr
tin cho ngi hng li nu h xut trnh c cc chng t ph hp.
b. Tnh cht c bn ca L/C.
L/C l hp ng kinh t hai bn: iu chnh mi quan h gia ngi m LC (ngi tr tin) v ngn hng pht hnh.
L/C c lp vi hp ng c s d hnh thnh trn c s l hp ng c s.
L/C ch giao dch bng chng t v thanh ton ch cn c vo chng t.
L/C yu cu tun th cht ch ca b chng t.
L/C l cng c thanh ton, hn ch ri ro; tuy nhin, cng c th l cng c t chi thanh ton v la o.

23. Nu cc ni dung ch yu ca th tn dng. C s no kim tra ni dung ca L/C.

a. Cc ni dung ch yu ca th tn dng
1. S hiu L/C:
Nu LC pht hnh bng th thng thng, chng ta s nhn thy cu Please quote credit Noon all
correspondence- ngh ghi L/C s
Nu m bng in SWIFT MT 700, th s hiu L/C c ghi trng in 20: Our reference number
2. a im pht hnh L/C: L ni NHPH LC vit cam kt tr tin ngi hng li
3. Ngy pht hnh L/C: l ngy bt u pht sinh cam kt ca Ngn hng pht hnh L/C vi Ngi hng li L/C, l ngy bt
u tnh thi hn ca L/C v cui cng l cn c ngi XK kim tra xem ng NK thc hin m L/C c ng hn quy nh trong
hp ng khng.
4.Tn, a ch ca nhng ngi c lin quan n L/C:
Cc thng nhn: ng NK l ng yu cu m L/C, ng XK l ng hng li L/C
Cc ngn hng: ngn hng pht hnh L/C, ngn hng thng bo, ngn hng tr tin, ngn hng xc nhn.
5. S tin ca th tn dng:
S tin va c ghi bng s, va c ghi bng ch, thng nht vi nhau
Tn ca n v tin t phi ghi r rng. trnh nhm ln nn s dng k hiu tin t ISO.
Trng in 32B
Khng nn ghi con s tuyt i, nn c dung sai: v ghi nh th ng XK kh c th giao hng ng vi gi tr ng
nh L/C quy nh, c bit l i vi mt hng ri (than, ng). Mt khi gi tr hng giao khng khp vi gi tr
ghi trn L/C, ngn hng s a ra l do chng t khng ph hp ko thanh ton.
6. Thi hn hiu lc ca L/C
L thi hn m NH pht hnh cam kt tr tin cho ngi hng li, nu ngi hng li xut trnh chng t trong
thi hn v ph hp vi quy nh ca L/C.
Thi hn hiu lc ca L/C bt u tnh t ngy m L/C cho n ngy ht hiu lc ca L/C.
Ngy giao hng phi nm trong thi hn ca L/C, ko c trng vi ngy ht hn hiu lc.
Ngy pht hnh L/C phi trc ngy giao hng mt thi gian hp l, khng c trng vi ngy giao hng.
Ngy ht hn hiu lc phi sau ngy giao hng mt thi gian hp l.
7. Thi hn tr tin
C th l thi hn tr tin ngay hoc tr tin sau, ph thuc vo quy nh hp ng.
Thi hn tr tin c th nm trong (HP thanh ton ngay) hoc sau thi hn hiu lc ca L/C (HP k hn), nhng hi
phiu phi c xut trnh chp nhn trong thi hn hiu lc ca LC.
8. Thi hn giao hng
Thi hn giao hng c quy nh trong H mua bn cng c ghi li trong LC.
Thi hn giao hng c quan h cht ch vi thi hn hiu lc ca LC.
Thi hn giao hng c th quy nh chm nht l vo ngy no , khng c ghi m h, trnh vic suy on sai,
dn n tranh chp.
9. Nhng ni dung v hng ha (Tn hng, s lng, trng lng, cht lng, gi c, quy cch, bao b, k m hiu)
10. Nhng ni dung v vn ti, giao nhn hng ha (Ni dung ny bao gm iu kin c s giao hng (FOB, CIP, CFR), ni
gi v ni giao hng, cch vn chuyn v cch giao hng tng phn hay ton phn, c c php chuyn ti hay khng...)
11. Nhng chng t phi xut trnh:
Cc chng t trong L/C s bng ti thiu cc chng t quy nh trong hp ng c s, v chng loi, s lng, cch k
pht mi loi.
S lng bn chnh v bn sao ca mi loi chng t.
Yu cu k pht tng loi chng t nh th no.
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12. S cam kt tr tin ca Ngn hng pht hnh L/C.

13. Nhng iu khon c bit khc
14. Ch k ca Ngn hng pht hnh
b. C s kim tra ni dung ca L C
Kim tra L/C l khu cc k quan trng trong vic thc hin tn dng chng t. Nu ko pht hin c s ph hp gia L/C
vi hp ng m ng XK c tin hnh giao hng theo hp ng th s ko i c tin thanh ton.
C s kim tra L/C l hp ng mua bn ngoi thng.

24. Trnh by ni dung sau ca L/C: ngy m, ngy ht hn v thi gian giao hng. Mi quan h gia 3 mc thi gian ny.
a. Ba ni dung ca L C
Ngy m L/C: l ngy bt u pht sinh v c hiu lc s cam kt ca ngn hng m L/C i vi ngi hng li; l ngy
ngn hng pht hnh L/C chnh thc chp nhn n xin m L/C ca ngi NK; l ngy bt u tnh thi hn hiu lc ca L/C v
cng l cn c ngi XK kim tra xem ngi NK c m L/C ng thi hn khng...
Ngy ht hn LC: l ngy ht hiu lc ca L/C.
Thi hn giao hng: c ghi trong th tn dng v cng do hp ng mua bn ngoi thng quy nh. y l thi hn
quy nh bn bn phi chuyn giao xong hng cho bn mua, k t khi th tn dng c hiu lc. Thi hn giao hng lin quan cht
ch vi thi hn hiu lc ca th tn dng. Nu hai bn tho thun ko di thi gian giao hng thm mt s ngy th ngn hng m
th tn dng cng s hiu rng thi hn hiu lc ca th tn dng cng c ko di thm mt s ngy tng ng. Thi hn giao
hng c th quy nh chm nht l vo ngy no , khng c ghi m h, trnh vic suy on sai, dn n tranh chp.
b. Mi quan h:
Ngy giao hng phi nm trong thi hn hiu lc ca L/C v khng c trng vi ngy ht hn L/C.
Ngy pht hnh L/C phi trc ngy giao hng mt thi gian hp l, khng c trng vi ngy giao hng.
Ngy ht hn hiu lc ca L/C phi sau ngy giao hng mt thi gian hp l.

25. Th no l xut trnh ph hp? Nu chng t xut trnh ph hp vi cc quy nh trong hp ng c s nhng khng
ph hp vi L/C th ngn hng pht hnh c thanh ton tin cho ngi hng li khng?
a. Xut trnh ph hp: l vic xut trnh chng t ph hp vi cc iu kin v iu khon ca L/C, vi cc iu khon c p
dng ca UCP, v vi tp qun ngn hng tiu chun quc t.
b. Nu chng t xut trnh ph hp vi cc quy nh trong hp ng c s, m ko ph hp vi L/C th ngn hng pht hnh c
quyn t chi thanh ton v gi li ton b nguyn vn b chng t cho nh XK.

26. Nu quy trnh sa i v hiu lc ca cc sa i th tn dng theo UCP600

Nu c yu cu sa i, b sung ca ngi xin m L/C ca ngi xut khu i vi L/C, ngn hng tin hnh sa i, b sung khi
c vn bn chnh thc ca khch hng n.

27. Cc loi chng t, cch xut trnh b chng t ph hp vi L/C v thi hn xut trnh.
a. Cc loi chng t phi xut trnh ph hp vi L C
- Hi phiu thng mi (Commerial Bill of Exchange).
- Ho n thng mi (Commercial Invoice).
- Vn n hng hi (Ocean Bill of Lading).
- Chng nhn bo him (Insurance Policy).
- Chng nhn xut x (Certificate of Origin).
- Chng nhn trng lng (Certificate of quality).
- Phiu ng gi (packing list).
- Chng nhn kim nghim (Inspection Certificate).
b. Cch xut trnh b chng t ph hp vi L/C:
B chng t phi y v mt chng loi v s lng, th hin ni dung ph hp vi cc yu cu ca L/C, bn thn cc
chng t khng mu thun nhau v mt ni dung. V d nh th tn dng yu cu xut trnh bao nhiu loi chng t, mi loi bao
nhiu bn gc, bao nhiu bn sao, ngy pht hnh trong khong thi gian no, ni dung th hin ra sao, th b chng t do
ngi th hng xut trnh phi p ng y cc yu cu .
B chng t phi ph hp vi UCP c dn chiu trong L/C.
B chng t phi ph hp vi ISBP.
c. Thi hn xut trnh
B chng t phi c xut trnh trong thi hn quy nh c ghi r trong L/C nhng trong mi trng hp phi vt
qu thi hn giao hng quy nh ti thiu 21 ngy dng lch.

28. Nu trch nhim ca cc Ngn hng tham gia trong quy trnh thanh ton L/C theo UCP600.
a. Ngn hng m th tn dng
L ngn hng i din cho ngi nhp khu , n cung cp tn dng cho ngi nhp khu. L ngn hng thng c hai
bn nhp khu v xut khu tha thun la chn v c qui nh trong hp ng, nu cha c s qui nh trc, ngi nhp
khu c quyn la chn.
Ngi hng li l ngi xut khu hng ha, hoc bt c ngi no khc m ngi xut khu ch nh.
Ngn hng m th tn dng thng bo ni dung th tn dng cng vi bn gc ca th tn dng cho ngi xut khu .
Vic gi v thng bo th tn dng phi thng qua mt Ngn hng i l ca Ngn hng m L/C nc ngi xut khu. Khng
loi tr ngn hng ny gi trc tip bn gc L/C cho ngi xut khu.
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Sa i b xung nhng yu cu ca ngi xin m th tn dng, ca ngi xut khu i vi th tn dng c m nu

c s ng ca h.
Kim tra chng t thanh ton ca ngi xut khu gi n.
Ngn hng c min trch nhim trong trng hp Ngn hng ny ri vo cc bt kh khng nh: chin tranh , nh
cng , ni lon , lt li , ha hon , ng t Nu nh tnh dng ht hn gia lc . Ngn hng cng khng chu trch nhim
thanh ton nhng b chng t gi n vo dp , tr khi c nhng quy inh d phng.
Mi hu qu sinh ra do ni ca mnh , Ngn hng m th tn dng phi chu trch nhim . Ngn hng c hng mt
khon th tc ph m th tn dng t 0.125 n 0.5% gi tr ca th tn dng.
b. Ngn hng thng bo th tn dng
L ngn hng i l ca ngn hng m th tn dng nc ngi xut khu
Khi nhn c in thng bo th tn dng ca Ngn hng m th tn dng , Ngn hng ny s chuyn ton b ni dung
th tn dng nhn c ngi xut khu dc hnh thc vn bn.
Ngn hng thng bo ch phi chu trch nhim chuyn nguyn vn bn bc in : Thng cui bc in phease
note that we assume no responsibility for any error or omission in the transmission and translation of the cable (chng ti khng
chu trch nhim v bt c mt s li lm no hay thiu st trong khi chuyn v dch bc in ny).
Khi nhn c b chng t thanh ton ca ngi xut khu chuyn ti , Ngn hng phi chuyn ngay v nguyn vn b
chng t n ngn hng m tn dng . Ngn hng khng chu trch nhim v nhng hu qu pht sinh do s chm tr hoc mt
mt chng t trn ng i n ngn hng m tn dng min l h chng minh c mnh gi nguyn vn v ng hn b
chng t .
c. Ngn hng xc nhn
L ngn hng th 3 xc nhn trch nhim ca mnh s cng Ngn hng m th tn dng bo m vic tr tin cho ngi
xut khu trong trng hp Ngn hng m th tn dng khng kh nng thanh ton. Ngn hng xc nhn thng l mt Ngn
hng ln, c uy tn trn th trng tn dng v ti chnh quc t.
Mun c mt Ngn hng khc xc nhn, Ngn hng pht hnh L/C phi tr th tc ph xc nhn rt cao v ky qu xc
nhn c khi bng 100 tr gi L/C.
d. Ngn hng thanh ton
L mt Ngn hng khc do Ngn hng pht hnh L/C y quyn tr tin. Nu a im tr tin quy nh ti nc ngi
hng li L/C th Ngn hng tr tin thng l Ngn hng thng bo.
Trch nhim ca Ngn hng tr tin ging nh Ngn hng m L/C khi nhn c b chng t ca Ngi hng li L/C
gi n.

29. So snh u nhc im ca phng thc thanh ton tn dng chng t vi cc phng thc thanh ton khc v
trng hp p dng.

Phng thc
u im Nhc im
thanh ton
- Ch c s dng vi iu kin 2 bn phi tin tng ln nhau.
- Nhanh chng, tin li.
Chuyn tin - Ngn hng ng vai tr trung gian nn ri ro c th xy ra vi c ngi
- Th tc n gin.
nhn v ngi gi do qu trnh chuyn tin khng thnh.
- Kh nng kim sot tin t thp v theo phng thc giao dch ny
- n gin, trnh c cc chi ph ti
mc chuyn giao ngoi hi c u tin thp.
Ghi s tr v dch v, linh hot (khng qui
- Bt li cho nh XK v h t c bng chng cam kt v ngha v ca
nh ngy thanh ton c th).
ngi mua phi tr 1 s tin nht nh vo mt ngy nht nh.
- Dung ha quyn li v ri ro gia
- Tc thanh ton cn chm.
Nh thu ngi mua v ngi bn.
- Ri ro cho bn XK vn ln.
- Gim c chi ph so vi L/C.
- Bo m c quyn bnh ng trong - Do phng thc cht ch nn th tc, qui trnh thc hin rm r,
Tn dng
quan h thanh ton gia ngi mua v phc tp, i hi trnh nghip v cao.
chng t
ngi bn.

Trng hp p dng phng thc tn dng chng t:

- Trong bun bn vi i tc mi.
- Do qui nh hay tp qun thng mi v thanh ton.
- Do yu cu ca cc nh bo him tn dng.
- Do cc yu cu v qun l ngoi hi.

30. Nu cc loi th tn dng v trng hp p dng.

(1) Th tn dng c th hy ngang (Revocable L/C): l loi L/C m sau khi pht hnh NH pht hnh c quyn sa i, b
sung hoc hy b m khng cn s ng ca ngi hng li L/C. L/C loi ny l mt li ha tr tin khng chc chn cho
ngi th hng. Do , n t c gii thng gia s dng.
Trng hp p dng:
Ngi mua m L/C c th hy ngang ngi bn c c s xin giy php xut khu. Sau khi nhn c giy php xut
khu c hai trng hp:Th tn dng c th hy ngang t ng c hiu lc nh mt th tn dng khng th hy ngang.
iu ny cn phi nh r trong L/C.Ngi mua yu cu ngn hng m th tn dng khng th hy ngang c ni dung
tng t nh th tn dng c th hy ngang m.

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Cc hp ng mua bn c k kt qua in thoi, telex, fax, email thng khng c tin cy v khng y thc
hin hp ng. Do , ngi mua thng m th tn dng c th hy ngang d dng b sung v hon thin.
(2) Th tn dng khng th hy ngang (Irrevocable L/C): l loi L/C sau khi c pht hnh th NH pht hnh khng
c sa i, b sung hay hy b ton phn, tng phn ni dung trong thi hn hiu lc ca n. L/C khng th hy ngang l cam
kt chc chn i vi ngi bn trong thanh ton tin hng nn c s dng ph bin v rng ri nht trong TTQT.
(3) Th tn dng xc nhn (Confirmed L/C): l loi L/C khng th hy b, c mt NH khc xc nhn tr tin theo yu
cu ca NH pht hnh L/C. Loi ny c 2 NH cng cam kt tr tin cho ngi hng li nn an ton rt cao.
Loi L/C ny c bit c p dng khi ngi bn khng tin tng vo kh nng thanh ton ca ngn hng m L/C.
(4) Th tn dng min truy i (Without recourse L/C): l loi L/C m sau khi ngi hng li c tr tin th NH
pht hnh L/C khng c quyn i li tin ngi hng li L/C trong bt c trng hp no.
Loi L/C ny cng c s dng ph bin trong TTQT
(5) Th tn dng c th chuyn nhng (Transferable L/C): l loi L/C trong qui nh quyn ca ngi hng li th
nht c th yu cu NH pht hnh L/C hoc NH ch nh chuyn nhng ton b hay mt phn quyn thc hin L/C cho mt hay
nhiu ngi khc.
p dng khi doanh nghip khng phi l ngi bn hng thc s, mua bn thng qua trung gian
(6) Th tn dng tun hon (Revolving L/C): l loi L/C khng th hy b, sau khi s dng xong n li t ng c gi tr
nh c v c nh vy n c tun hon cho n khi no tng gi tr ca hp ng c thc hin.
p dng khi cc bn tin cy ln nhau, mua hng thng xuyn, nh k, khi lng ln v thi hn di, hng ha ng nht
v chng loi, phm cht, bao b.
(7) Th tn dng gip lng (Back to back L/C): Sau khi nhn c L/C do ngi nhp khu m cho mnh hng, nh xut
khu cn c vo ni dung ca L/C ny v dng chnh L/C ny th chp m mt L/C khc cho mt ngi khc hng vi ni
dung gn ging vi L/C ban u. L/C pht hnh sau gi l L/C gip lng, L/C dng em i th chp gi l L/C gc (Master
L/C).
p dng trong mua bn thng qua trung gian nhng ngi trung gian khng mun s dng L/C chuyn nhng do khng
mun l b mt v khch hng.
(8) Th tn dng i ng (Reciprocal L/C): l loi th tn dng ch bt u c hiu lc khi th tn dng kia i ng vi n
m ra.
L/C ny s dng trong phng thc mua bn hng i hng, v c th dng trong phng thc gia cng xut khu (tuy nhin
phc tp)
(9) Th tn dng thanh ton dn v sau (Deferred payment L/C): l loi L/C khng th hy b trong NH pht hnh
L/C hay NH xc nhn L/C cam kt vi ngi hng li s thanh ton dn dn ton b s tin ca L/C trong thi hn qui nh r
trong L/C .
(10)Th tn dng iu khon (Red Clause L/C): loi L/C trong quy nh NHPH ng trc mt phn tin cho ngi
hng li L/C trc khi ngi bn thc hin vic giao hng v xut trnh chng t.
L/C ny s dng ph bin M trong quan h mt bn l ngi t hng v mt bn l ngi sn xut: cc khon tnh dng
m ngi t hng cp cho ngi sn xut nh tin c cc, tin ng trc, chi ph m L/C chim t trng 10 15% gi tr n
hng. V vy vic m bn hon li s tin cho ngi t hng do ngi sn xut khng thc hin c n hng c ngha
quan trng.

31. Nu khi nim v nhng lu khi p dng th tn dng chuyn nhng (phm vi p dng, chng t c th thay th,
trch nhim ca cc bn lin quan th tn dng chuyn nhng)
Khi nim: l loi L/C trong qui nh quyn ca ngi hng li th nht c th yu cu NH pht hnh L/C hoc NH ch
nh chuyn nhng ton b hay mt phn quyn thc hin L/C cho mt hay nhiu ngi khc.
Phm vi p dng: ch c chuyn nhng mt ln tr phi L/C c quy nh khc.
Chng t c th thay th: ha n v hi phiu
Trch nhim ca cc bn lin quan:
Ngi hng li th nht phi dnh quyn thay th chng t hon chnh chng t theo yu cu ca L/C chuyn
nhng gc, c quyn chuyn nhng mt phn hay ton b L/C cho mt hay nhiu ngi hng li th hai.
Ngi hng li th hai khng c php chuyn nhng L/C cho mt ngi khc nhng c php ti chuyn nhng
L/C cho ngi th nht nu mnh khng c kh nng thc hin c L/C v ngi hng li u tin vn c th chuyn nhng
L/C cho mt ngi khc.
NH chuyn nhng pht hnh mt L/C chuyn nhng mi trn c s kt hp L/C chuyn nhng gc v n yu cu
chuyn nhng L/C hoc NH chuyn nguyn L/C chuyn nhng gc km vi lnh yu cu chuyn nhng cho ngi hng li
tip theo (ty theo hnh thc chuyn nhng).
Nhng phn L/C chuyn nhng cho nhiu ngi khng c vt qu tng s tin ca L/C v c th chuyn nhng
ring r min L/C khng ngn cm giao hng v thanh ton tng phn.

32. Th tn dng d phng: nu khi nim, tp qun, phm vi p dng, trch nhim ca cc bn
Khi nim: Theo ISBP 981, tn dng d phng c nh ngha l mt cam kt khng hu ngang, c lp, bng vn bn v
rng buc khi c pht hnh. Theo :
Ngi pht hnh cam kt vi ngi hng li thanh ton chng t xut trnh trn b mt ph hp vi cc iu khon v
iu kin ca th tn dng d phng theo ng cc quy tc ny.
Ngi pht hnh phi thanh ton chng t xut trnh bng vic chuyn s tin theo phng thc tr tin ngay hoc chp
nhn hi phiu ca ngi th hng hoc cam kt tr tin sau hoc chit khu.
Tp qun: cc ngn hng M pht hnh nhng tn dng th cam kt thanh ton, da trn vic xut trnh 1 lnh i tin (hay
hi phiu) v 1 vn bn tuyn b l ngi yu cu m th tn dng ko thc hin hay thc hin ko ng ngha v tha thun.

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Phm vi p dng:
+ S dng nh mt bo lnh ca NH pht hnh.
+ Bo lnh cc khon vay ca cc hp ng vay n trong nc.
+ Mt vi trng hp ng vai tr nh mt tn dng th thng mi l m bm kh nng thanh ton.
+ S dng m bo nhng ngha v ti chnh theo phn quyt ca ta n.
+ Ngoi ra, cn c s dng kt hp cng cc phng thc bo lnh v thanh ton khc.
- Trch nhim ca cc bn:

33. Nu khi nim v nhng lu khi s dng Back to back L/C

Khi nim: Back to back L/C (Th tn dng gip lng): Sau khi nhn c L/C do ngi nhp khu m cho mnh
hng, nh xut khu cn c vo ni dung ca L/C ny v dng chnh L/C ny th chp m mt L/C khc cho mt ngi khc
hng vi ni dung gn ging vi L/C ban u. L/C pht hnh sau gi l L/C gip lng (Back to back L/C), L/C dng em i
th chp gi l L/C gc (Master L/C).
Nhng lu :
(1) Cn phn bit L/C gip lng v L/C gc:
+ L/C gip lng v L/C gc l hon ton c lp
+ S chng t ca L/C gip lng phi nhiu hn L/C gc
+ Kim ngch L/C gip lng phi nh hn L/C gc, khon chnh lch ny do ngi trung gian hng chi tr
ph m L/C gip lng v hoa hng ca h.
+ Thi hn giao hng ca L/C gip lng phi ln hn L/C gc.
(2) Nghip v th tn dng gip lng rt phc tp, n i hi phi c s kt hp kho lo v chnh xc cc iu kin ca
L/C gc vi L/C gip lng, nht l cc vn c lin quan n vn ti v cc chng t hng ha khc.
(3) L/C ny dung trong mua bn trung gian khi m ngi trung gian khng mun s dng L/C chuyn nhng v h
khng mun l b mt khch hng ca h.
(4) Vic k qu m L/C th hai hon ton ph thuc vo kh nng thanh ton do pha trung gian do vy, pha trung gian
phi m L/C xc nhn.

34. Nu khi nim v nhng lu khi s dng ed clause L C

Khi nim: Red clause L/C (L/C iu khon ) l loi L/C trong quy nh NHPH ng trc mt phn tin cho ngi
hng li L/C trc khi ngi bn thc hin vic giao hng v xut trnh chng t.
Nhng lu :
NHPH L/C iu khon quy nh: Ngi hng li L/C trc ngy giao hng x ngy c quyn k pht mt hi
phiu trn i tin Ngn hng pht hnh km vi mt L/G ca Ngn hng cam kt hon tr tin ng trc nu khng thc hin
L/C iu khon , hoc mt L/C d phng hoc mt K phiu c k bo lnh ca NH. S tin ny s c khu tr khi NHPH
thanh ton cho ngi hng li.
Tn ca L/C iu khon c th khc nhau (Vd: Advance L/C, Anticipatory L/C) nhng cng mt ni dung nh trn
Gi l L/C iu khon v trong ni dung L/C c mt iu khon ng trc tin mu . Ngy nay ngi ta thay bng
dng ch in nghing v m.
Ri ro trong thanh ton L/C iu khon l tin ng trc c th b s dng khng ng mc ch, chng t do nh
xut khu xut trnh c th khng ph hp hoc ngi xut khu khng hon thnh c vic sn xut hng ha m cng khng
hon li c tin ng trc cho ngn hng.
ng trc bng in chuyn tin vi iu kin phi c m bo.
V d: NH ngi NK m mt L/C c iu khon thanh ton nh sau:
60.000 USD ng trc 30 ngy cho ngi XK. Cn li 2,4 triu USD thanh ton sau khi nhn chng t giao hng ph
hp vi L/C.
Ngi XK phi k pht mt hi phiu trn i tin NHPH. Tr gi hi phiu bng s tin ng trc.
Ngi XK phi m L/C d phng cho ngi NK hng li. Lc , NHPH mi giao s tin ng trc cho ngi NK.
Trong Stand by L/C c ghi: Chng ti m cho cc ngi L/C vi s tin l 600.000 USD nu cc ngi chng minh c
ngi hng li khng thc hin c hp ng ca mnh th chng ti hon tr cho cc ngi s tin l 600.000 USD . L/C d
phng ny l mt b phn ca L/C c iu khon th ngi NK mi m.

35. Nu khi nim v nhng lu khi s dng th tn dng i ng (Reciprocal L/C)

- Khi nim: Th tn dng i ng (Reciprocal L/C) l loi th tn dng ch bt u c hiu lc khi th tn dng kia i ng vi
n m ra.
- Nhng lu :
+Loi L/C ny thng c s dng trong phng thc hng i hng v gia cng xut khu, thoe hai bn u ng vai
tr l nh xut khu nhp khu ca nhau.
Trong L/C ban u thng phi ghi: L/C ny ch c gi tr khi ngi hng li m li mt L/C khc i ng vi n
cho ngi m L/C ny hng v trong L/C i ng phi ghi cu: L/C ny i ng vi L/C s m ny qua NH
+ S dng trong phng thc mua bn i hng, v c th dng trong phng thc gia cng xut khu, tuy nhin vic s
dng trong gia cng c nhiu phc tp.

36. Nu khi nim, phn loi v trng hp p dng th tn dng tun hon (Revolving L/C)
Khi nim: Th tn dng tun hon (Revolving L/C) l loi L/C khng th hy b, sau khi s dng xong n li t ng c
gi tr nh c v c nh vy n c tun hon cho n khi no tng gi tr ca hp ng c thc hin.
Phn loi:
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Theo c im:
Tu n hon t ng: tc l t ng n c gi tr nh c khng cn c s thng bo ca NH pht hnh cho ngi hng
li.
Tu n hon bn t ng: sau khi L/C trc c s dng xong nu sau 1 vi ngy m NH pht hnh khng c kin g
v L/C k tip th n li t ng c gi tr nh c.
Tu n hon hn ch: ch khi no NH pht hnh L/C thng bo cho ngi hng li th L/C k tip mi c gi tr hiu lc.
Theo tnh tch l y:
L/C tun hon c tch ly: l loi L/C cho php chuyn kim ngch L/C trc v L/C sau c nh vy cho n L/C cui
cng. iu ngha l trong thi gian hiu lc ca L/C, ngi XK v l do no m khng thc hin s lng, gi tr
trn L/C th thng qua L/C k tip, ngi XK c th tip tc giao hng k c s lng trn L/C trc cha thc hin
chuyn qua.
L/C tun hon khng tch ly: l loi L/C tun hon khng cho php chuyn i s s ca L/C trc v L/C sau.
Trng hp p dng: khi cc bn mua bn quen thuc v tin cy ln nhau; mua bn hng thng xuyn, nh k; khi lng
ln v trong thi hn di v hng ha ng nht v chng loi, phm cht, cch ng gi bao b.
Mc ch s dng: trnh ng vn khng cn thit, c li cho c i bn mua bn.

37. Nu khi nim L/C c xc nhn v vai tr ca Ngn hng xc nhn.

- Khi nim: L/C c xc nhn l loi L/C khng th hy b, c mt NH khc xc nhn tr tin theo yu cu ca NH pht hnh
L/C. Loi ny c 2 NH cng cam kt tr tin cho ngi hng li nn an ton rt cao.
- Vai tr ca Ngn hng xc nhn: Bng vic xc nhn L/C, ngn hng xc nhn to ra thm mt s cam kt thanh ton mt
cch c lp i vi cam kt ca ngn hng pht hnh. Ngn hng xc nhn m bo thc hin cam kt bt k ngn hng pht
hnh c thanh ton hay khng.
Theo UCP 600: TRC N IM CA N N N C N N
a. V i iu kin l c c chng t quy nh c ut tr nh n ng n hng c nhn hoc n bt c mt ng n hng ch nh
no kh c v v i iu kin vic ut tr nh l ph h p ng n hng c nhn phi
i. thanh to n nu tn d ng c gi tr thanh to n bng c ch
- tr tin ngay tr tin sau hoc chp nhn thanh to n v i ng n hng c nhn.
- tr tin ngay v i mt ng n hng ch nh kh c v ng n hng ch nh khng tr tin.
- tr tin sau v i mt ng n hng ch nh kh c v ng n hng ch nh khng cam kt tr tin sau hoc c cam kt tr tin
sau nhng khng tr tin khi o hn.
- chp nhn v i mt ng n hng ch nh kh c v ng n hng ch nh khng chp nhn hi phiu i tin n hoc c chp
nhn nhng khng tr tin khi o hn.
- thng l ng thanh to n v i mt ng n hng ch nh kh c v ng n hng ch nh khng thng l ng thanh to n.
ii. Thng l ng thanh to n min truy i nu tn d ng c gi tr thng l ng thanh to n ti ng n hng c nhn.
b. Ng n hng c nhn b rng buc khng th hy b i v i vic thanh to n hoc thng l ng thanh to n k t khi ng n
hng th c hin c nhn tn d ng.
c. Ng n hng c nhn cam kt hon tr tin cho mt ng n hng ch nh kh c m ng n hng hng ny thanh to n hoc
thng l ng thanh to n cho mt ut tr nh ph h p v chuyn giao c c chng t cho ng n hng c nhn. Vic hon tr
s tin ca mt ut tr nh ph h p thuc mt tn d ng c gi tr thanh to n bng chp nhn hoc tr tin sau l vo lc o hn
d ng n hng ch nh tr tin tr c hoc mua tr c khi n hn. Cam kt ca ng n hng c nhn hon tr tin cho mt
ng n hng ch nh l c lp v i cam kt ca ng n hng c nhn i v i ngi th h ng.
d. Nu mt ng n hng c ng n hng ph t hnh y quyn hoc yu c u c nhn mt tn d ng nhng ng n hng ny khng sn
sng lm vic th n phi thng b o cho ng n hng ph t hnh ngay v c th thng b o tn d ng m khng c c nhn.

38. So snh th tn dng gip lng v th tn dng i ng.

- Ging nhau:
+ L L/C khng hu ngang.
+ C 2 L/C ring bit trong qu trnh giao dch.
+ C s pht hnh: l da trn mt L/C khc.
+ Thi gian giao hng: khc nhau.
- Khc nhau:
L C gip lng L C i ng
L/C gip lng v L/C gc c lp L/C gip lng v L/C gc c mi quan h cht ch
Tnh c lp
vi nhau. vi nhau.
3 bn: Nh xut khu, trung gian, 2 bn: Ngi mua v ngi bn, thng dng trong
Cc bn tham gia
nh nhp khu. phng thc mua bn hng i hng hay gia cng
Ph thuc vo L/C i ng, ch c hiu lc khi L/C
Thi gian hiu Da trn th chp L/C gc, v thi
kia i ng vi n c m thi gian hiu lc
lc gian hiu lc ngn hn L/C gc
nh nhau.
S tin L/C gc thng ln hn
Tr gi Gi tr tng ng
L/C gip lng
Dng trong mua bn trung gian khi Dng trong giao dch hng i hng v gia cng
p dng
ngi trung gian. xut khu.
Thi gian giao
L/C gip lng > L/C gc. Cng hiu lc.
hng

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39. Lnh nh thu quy nh ph nh thu bn no th bn y chu nhng ngi nhp khu t chi thanh ton. Hi ngn
hng thu h phi lm g?
Nu bn ch th nh thu quy nh c th rng mi l ph v chi ph nh thu l do ngi tr tin chu v ngi ny li t
chi thanh ton th ngn hng xut trnh c th giao cc chng t khi c thanh ton hay khi c chp nhn thanh ton hoc khi
cc iu kin khc c thc hin nu l cn thit, khng cn thu l ph v chi ph, tr khi iu 21 (b) c p dng.
Nu cc chi ph v/hoc l ph nh thu nh th phi thu th bn a ra ch th nh thu s chu nhng chi ph ny hoc c
th tr vo s tin thu c.
Nu bn ch th nh thu quy nh r rng l cc chi ph v l ph khng c th b qua v ngi tr tin t chi thanh ton
th ngn hng xut trnh s khng giao chng t v khng chu trch nhim i vi bt c hu qu no sinh ra t bt c s chm
tr no trong vic giao chng t. Khi vic thanh ton chi ph v l ph nh thu ny b t chi th ngn hng xut trnh phi thng
bo ngay bng ng vin thng hoc nu khng th bng phng tin ho tc khc cho ngn hng gi ch th nh thu n.

40. Ngn hng pht hnh c th pht hnh L C c ni dung khc vi ni dung ca hp ng hay khng?
Theo UCP 600 th L/C c hnh thnh t hp ng thng mi quc t nhng khi c thit lp th L/C li hon ton c
lp vi chnh hp ng . H qu l iu khon no ca hp ng khng c ghi vo L/C s khng c gi tr iu chnh i vi
cc bn lin quan. Mt khc, nhng iu khon m hp ng khng iu chnh nhng li c quy nh trong L/C th s c gi tr
rng buc i vi cc bn lin quan. Vy NH pht hnh c th pht hnh L/C c ni dung khc vi ni dung ca hp ng.
UCP 600: V bn cht tn d ng l mt giao dch ring bit v i h p ng mua b n hoc c c h p ng kh c m c th l c
s ca tn d ng. C c ng n hng khng lin quan n hoc rng buc b i c c h p ng nh th ngay c khi tn d ng c dn chiu
n c c h p ng nh th ngay c khi tn d ng c dn chiu n c c h p ng . Do s cam kt ca mt ng n hng v vic
thanh tan thng l ng thanh tan hoc th c hin bt c ngh a v no kh c trong tn d ng khng ph thuc vo c c khiu ni
hoc khin c o ca ngi yu c u ph t hnh tn d ng ph t sinh t c c quan h ca h v i ng n hng ph t hng hoc ngi th
h ng.

41.Vai tr ca ngn hng thng bo? Ngn hng xc nhn?

- Vai tr ca ngn hng thng bo: (NH thng bo l NH i l ca NH pht hnh L/C nc ngi hng li L/C) Khi nhn
c thng bo L/C ca NH pht hnh, NH ny s chuyn ton b ni dung L/C nhn c cho ngi hng li L/C di hnh
thc vn bn:
+ Ngn hng thng bo ch chu trch nhim chuyn nguyn vn bc in , ch ko chu trch nhim phi dch, din gii cc
t chuyn mn ra ting a phng. Nu ngn hng thng bo sai nhng ni dung in nhn c th Ngn hng phi chu trc
nhim
+ Khi nhn c b chng t ca Ngi hng li L/C chuyn ti, Ngn hng phi chuyn ngay v nguyn vn b chng t
ti Ngn hng pht hnh L/C. Ngn hng ko chu trch nhim v nhng hu qu pht snha do s chm tr va / hoc mt mt
chng t trn ng i n Ngn hng pht hnh L/C, min l chng minh c mnh d gi nguyn vn v ng hn b chng
t qua bu in
UCP 600: TRC N IM CA N N N T N BO
Tn d ng v bt c sa i no c th c thng b o cho ngi th h ng thng qua ng n hng thng b o. Ng n hng
thng b o nhng khng phi l ng n hng c nhn thng b o tn d ng v c c sa i m khng cam kt v thanh to n hoc
thng l ng thanh ton.
Bng vic thng b o tn d ng hoc sa i ng n hng thng b o cho bit rng t n tha mn v tnh ch n tht b ngoi
ca tn d ng hoc ca sa i v rng thng b o phn nh chnh c c c iu kin v iu khon ca tn d ng hoc sa i
nhn.
Nu mt ng n hng c yu c u thng b o tn d ng hoc sa i nhng quyt nh khng lm vic th n phi thng
b o khng chm tr cho ng n hng m t nhn c tn d ng sa i hoc thng b o.
Nu mt ng n hng c yu c u thng b o tn d ng hoc sa i nhng t n khng c th tha mn v tnh ch n tht b
ngoi ca tn d ng ca sa i hoc ca thng b o th n phi thng b o khng chm tr cho ng n hng m t nhn c
ch th. Tuy vy nu ng n hng thng b o hoc ng n hng thng b o th hai quyt nh thng b o tn d ng hoc sa i th n
phi thng b o cho ngi th h ng hoc ng n hng thng b o th hai bit rng t n khng th tha mn c tnh ch n
tht b ngoi ca tn d ng ca sa i hoc ca thng b o.
- Vai tr ca ngn hng xc nhn: Bng vic xc nhn L/C, ngn hng xc nhn to ra thm mt s cam kt thanh ton mt
cch c lp i vi cam kt ca ngn hng pht hnh. Ngn hng xc nhn m bo thc hin cam kt bt k ngn hng pht
hnh c thanh ton hay khng. (xem li cu 37)

42. Mt NH nhn c L C thng bo cho khch hng nhng khng sn sng thng bo L C ny. Hi ngn hng ny
phi lm g?
Theo UCP 600 iu 9 khon c e f:
Nu NH t n khng c th tha mn v tnh chn tht b ngoi ca tn dng, th n phi thng bo khng chm tr
cho ngn hng m t nhn c ch th.
Tuy nhin, nu NH thng bo mc d khng sn sng vn ng thng bo th phi thng bo cho NH hng li rng
n khng th xc minh tnh chn thc ca tn dng.
Hoc l NH c th s dng dch v ca mt ngn hng khc (ngn hng thng bo th hai) thng bo tn dng
cho ngi th hng. Bng vic thng bo tn dng, khi ngn hng thng bo th hai cho bit rng t n tha mn v tnh
chn tht b ngoi ca thng bo m n nhn c v rng thng bo phn nh chnh xc cc iu kin v iu khon ca tn
dng v nhn.

43. C th thng bo L C qua mt ngn hng v thng bo sa i L C qua mt ngn hng khc c khng? Ti sao?

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Khng c.
V theo UCP 600 iu 9 khon d: Nu mt Ngn hng s dng dch v ca Ngn hng thng bo thng bo Tn dng
th cho ngi hng th cng phi s dng dch v ca Ngn hng ny thng bo (cc) sa i Tn dng th .

44. Hy ch ra ngy xut trnh b chng t mun nht c th trong cc trng hp sau:
a) Shipment date: 2/8/2011
Expiry date of L/C: 02/09/2011
b) Shipment date: 2/8/2011
Expiry date for presentation: 02/09/2011
c) Shipment date: 2/8/2011
Expiry date for presentation: 20/8/2011
Expiry date of L/C: 02/09/2011
a) Cc chng t phi c xut trnh vo ngy ht hiu lc hoc trc ngy ht hiu lc Ngy mun nht xut trnh
l: 02/09/2011
b) Trong mi trng hp cc chng t khng c xut trnh sau ngy ht hiu lc ca Tn dng th. Cc chng t phi
c xut trnh vo ngy ht hiu lc hoc trc ngy ht hiu lc
V ko ghi r thi hn hiu lc ca L/C l bao nhiu nn mc nhin ta hiu thi gian xut trnh phi nm trong thi
hn hiu lc ca L/C. V vy, ngy mun nht xut trnh l: 02/09/2011
c) Vic xut trnh bi ngi th hng hoc bi ngi thay mt ngi th hng phi c thc hin vo hoc trc ngy
ht hn xut trnh. [UCP 600: iu 6e]
Ngy mun nht xut trnh l: 20/8/2011

45. Cc ngn hng c chp nhn thanh ton b chng t trong h a n thng mi c pht hnh trc ngy m
L/C? Ti sao?
C chp nhn.
V theo UCP 600: Tr khi c quy nh khc trong Tn dng th, cc Ngn hng s chp nhn mt chng t c ghi
ngy lp chng t trc ngy ca Tn dng th, vi iu kin l chng t phi c xut trnh trong thi hn c quy nh
trong Tn dng th v trong nhng iu khon ca UCP ny.

46. Cc ngn hng c chp nhn thanh ton b chng t trong h a n thng mi c pht hnh sau ngy giao
hng?
C chp nhn.
V theo ISBP 681: Mi chng t no k c giy chng nhn phn tch, giy chng nhn gim nh v giy chng nhn
gim nh trc khi giao hng u c th c ghi ngy thng sau ngy giao hng. Tuy nhin, nu mt th tn dng yu cu 1
chng t chng minh mt s kin trc khi giao hng th chng t phi, hoc l bng tiu hoc l bng ni dung ch ra rng s
vic xy ra trc hoc vo ngy giao hng. Mt yu cu v mt : giy chng nhn gim nh ko phi l mt yu cu chng
minh mt s kin xy ra trc khi giao hng . Cc chng t ko c th hin l chng c pht hnh sau ngy xut trnh.

47. L C yu cu chng t vn ti a phng thc v quy nh cm chuyn ti ngi th hng xut trnh chng t vn
ti gm 2 phng thc vn ti: xe ti v tu ha vo c ghi ch l chuyn ti. Ngi th hng xut trnh chng t vn
ti th c c coi l ph hp vi L C hay khng?
Theo UCP 600 iu 19 khon c:
i. Mt chng t vn ti c th ghi l hng ha s hoc c th c chuyn ti min l ton b hnh trnh vn ti ch s dng
mt v cng mt chng t vn ti.
ii. Mt chng t vn ti ghi rng chuyn ti s hoc c th din ra l c th c chp nhn, ngay c khi tn dng khng cho
php chuyn ti.
V vy chng t vn ti ny vn ph hp vi L/C

48. Xc nh ngy giao hng i vi mt B/L in sn cm t "shipment on board" ghi ngy pht hnh 5/8/2011 trong cc
trng hp sau:
a- Trn B/L khng ghi ch g c
b- Ghi ch "shipped on board date 8/8/2011"
c- Ghi ch "shipped on board date 3/8/2011".
Theo UCP 600 iu 48 khon a.ii: Ngy pht hnh vn n theo hp ng thu tu s c coi l ngy giao hng, tr
khi trn vn n theo hp ng thu tu c ghi ch hng xp ln tu c ghi ngy giao hng, trong trng hp ny, ngy ghi
trong ghi ch hng xp ln tu s c coi l ngy giao hng.
a. Trn B/L khng ghi ch g c Ngy giao hng: 5/8/2011
b. Ghi ch "shipped on board date 8/8/2011" Ngy giao hng: 8/8/2011
c. Ghi ch "shipped on board date 3/8/2011" Ngy giao hng: 3/8/2011

49. Xc nh s lng bn gc v bn sao cn xut trnh trong nhng trng hp sau:

c. Invoices in 3 copies
d. Invoices in 3 originals
e. Invoice in 1 copy
f. One copy of invoice

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Theo UCP 600 iu 17 khon e: Nu tn dng yu cu xut trnh chng t nhiu bn bng cch s dng cc t nh (hai bn
ging nh nhau) (gp hai ln) hoc (lm hai bn), th c th xut trnh t nht mt bn gc v s cn li l cc bn sao, tr khi no
bn thn chng t quy nh khc.
Theo ISBP 681:
+ Ha n, Mt ho n hoc Ha n mt bn th phi hiu l yu cu mt bn gc ha n.
+ Ha n 4 bn th phi hiu t nht 1 bn gc ha n v s cn li l bn sao.
+ Mt bn ha n th phi hiu hoc l mt bn sao, hoc l mt bn gc ha n.
V vy:
a) Invoices in 3 copies: 1 bn gc v 2 bn sao
b) Invoices in 3 originals: 3 bn gc
c) Invoice in 1 copy: 1 bn gc
d) One copy of invoice: 1 bn gc hoc 1 bn sao [ty vo tp quan Ngn hng ]

50. Nu cch xc nh thi hn hiu lc ca L C cho ph hp. Nu khng quy nh thi hn xut trnh ca L C th thi
hn xut trnh c xc nh nh th no?
Thi hn hiu lc ca L/C l thi hn m Ngn hng m L/C cam kt tr tin cho Ngi hng li, nu ngi hng li xut
trnh L/C trong thi hn v ph hp vi nhng quy nh trong L/C. Thi hn hiu lc ca L/C bt u tnh t ngy m L/C n
ngy ht hiu lc ca L/C.
Xc nh mt thi hn c hiu lc L/C hp l, ngha l n va trnh ng vn cho Ngi NK va ko gy kh khn cho vic
xut trnh chng t ca Ngi hng li. Vic xc nh ny cn tha mn cc nguyn tc sau y:
Ngy giao hng phi nm trong th hn hiu lc ca L/C v khng c trng vi ngy ht hn hiu lc ca L/C
Ngy pht hnh L/C phi trc ngy giao hng mt thi gian hp l, khng c trng vi ngy giao hng. Thi gian
hp l ny c tnh ti thiu bng tng s ca s ngy cn phi c thng bo m L/C, s ngy lu L/C Ngn hng
thng bo , s ngy chun b hng giao cho Ngi nhp khu
Ngy ht hn hiu lc ca L/C phi sau ngy giao hng mt thi gian hp l. Thi gian ny bao gm s ngy lp b
chng t, s ngy vn chuyn chng t n Ngn hng pht hnh L/C hoc n a im xut trnh chng t quy nh
trong L/C, s ngy lu gi chng t ti Ngn hng thng bo v 7 ngy Ngn hng Ngn hng kim tra chng t
Nu khng quy nh thi hn xut trnh ca L/C th thi hn xut trnh c xem l ngy ht hn thanh ton hoc thng
lng thanh ton

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