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Baitapdinhkhoanketoannganhang 131225210343 Phpapp01
Baitapdinhkhoanketoannganhang 131225210343 Phpapp01
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1) Nu ti thi im ny, Ngn hng phn b li vo chi ph c 3 thng, nh vy, ta
hch ton ngc li lm gim chi ph.
N 4232.3 thng.N :150 triu ng
C 1011 :147.6382 triu ng
C 801 :2.3618 triu ng (2.9988-0.637)
2) Nu ngn hng mi ch phn b li vo chi ph trong 2 thng u. Lc ny, ti khon 801
ang c s d n l 0.9996 * 2 =1.9992 triu ng, v ti khon 388 c s d n l 0.9996 triu
ng.
Ta hch ton nh sau:
N 4232.3 thng.N : 150 triu ng
C 1011 : 147.6382 triu ng
C 801 : 1.3622 triu ng (1.9992-0.637)
C 388 : 0.9996 triu ng
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Tng li d thu:
130 tr x 3th = 390 triu ng.
Li thc thu:
2000 x 11tr x 0,5% x 3 = 330triu ng.
KH tr n gc:
N 1051 : 22 000 triu ng (2000 x 11)
N 632 : 3 000 triu ng (2000 x 1,5) C
2141.M : 25 000 triu ng
KH tr li:
- N 4211 : 330 triu ng
C 3942 : 330 triu ng
- N 702 : 60 triu ng
C 3942 : 60 triu ng
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Ngy 31/7:
Li phi tr = (150*18 + 300*6) * 1.5%= 2.25 triu ng
30
N 4211.DN A : 2.25 triu ng
C 702.DN A : 2.25 triu ng
Ngy 15/8:
N 2111.DN A : 200 triu ng
C 1011 : 200 triu ng
Ngy 31/8:
Li phi tr l: (300*15 + 500*16) * 1.5%
= 6.25 triu ng
30
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Nhp 951 : 156 500 USD
- Khi cho thu ti sn:
N 2321 : 156 000 USD
N 809 : 500 USD
C 386 : 156 500USD
Xut 951 : 156 500 USD
Nhp 952 : 156 000 USD
Qu 1:
Hng thng, ngn hng d thu li.
N 3943 : 156 000 * 2.8% / 3= 1456 USD
N 3943 : 1334.7USD( 143 000 * 2.8%/3 )
C 705 : 1334.7 USD
- Tng t cho thng th 2 v 3 ca qu 2.
5
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Khch hng cng mua USD tr tin li: 1334.7 * 3 * 16100 = 64 466 010 ng
N 4711 : 4 004.1 USD(1334.7 * 3)
C 3943 : 4 004.1 USD
N 1011 : 64 466 010 ng
C 4712 : 64 466 010 ng
- S d n cn li l: 143 000 13 000 = 130 000 USD
Qu 3
- V cng ty c nguy c ph sn, nn ta chuyn n tiu chun sang n c kh nng mt vn.
N 2325: 130 000 USD
C 2321: 130 000 USD
- X l n c kh nng mt vn:
N 239 : 130 000 USD
C 2325 : 130 000 USD
Nhp 971: 130 000 USD
Bi 5: Ngn hng X c chnh sch tn dng nh sau: Cho vay 12 thng, li sut
1%/thng, tr li mi thng , li sut pht chm thanh ton l 150% li sut thng
thng. Khch hng A (khng c ti khon tin gi ti NH X) n vay 500 triu ng vi
iu khon tn dng nh NH a ra, thi gian t 1/10/2006 n 1/10/2007. Trong 9 k li
u, khch hng n thanh ton li ng hn bng tin mt. Nhng n 20/9/2007 khch
hng mi n thanh ton li k 10 v 11. Ngy 1/10/2007, khch hng n tr tin li k
cui v n gc. X l k ton trong nhng trng hp trn.
Gii
Ngy 1/10/2006:
N 2111.KH A : 500 triu ng
C 1011 : 500 triu ng
Ngy 1/11/2006:
Li phi thu: 500 * 1% = 5 triu ng.
Khch hng n tr li bng tin mt:
N 1011 : 5 triu ng
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C 702 : 5 triu ng
Hch ton tng t cho 8 k tip theo.
Ngy 1/8/2007, khch hng khng n thanh ton li theo thi hn.
Ngn hng theo di ngoi bng
Nhp 941 : 5 triu ng
Ngy 1/9/2007, tip tc theo di ngoi bng
Nhp 941 : 5 triu ng
n ngy ny, ngn hng xt thy khch hng suy gim kh nng tr n nn chuyn n cn
ch .
N 2112.KH A : 500 triu ng
C 2111.KH A : 500 triu ng
n ngy 20/9/2007, khch hng n thanh ton li.
Mc pht do chm thanh ton li: 500*1.5*1%*(50+19)/30 = 17.25 triu ng.
N 1011 : 17.25 triu ng
C 702 : 17.25 triu ng
ng thi Xut 941: 10 triu ng
Ngy 1/10/2007, khch hng n thanh ton n gc v li k cui.
N 1011 : 505 triu ng
C 2112.KH A : 500 triu ng
C 702 : 5 triu ng
Gii
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- Khi khch hng gi TK:
N 1011 :20triu
C 4232 (3thng, KHA) :20triu
- D tr li hng thng:
N 801 : 0.122triu = 20*0.61%
C 4913 : 0.122triu
+ Doanh thu t dch v khc (do KH khng tip tc d thng) (Chu chi ph tr
thng (0.71-0.61)*thi hn*s tin)
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1.2%/th(c nh).LS qu hn =150%LS cho vay. Ti sn th chp tr gi 500 tr. Qu
trnh tr n gc v li nh sau :
08/06/2006:tr gc v li
08/07/2006:tr li
20/08/2006:tr li v gc
08/09/2006:KH bn ti sn tr gi 400tr v em tr ht n cho NH.
Gii
Ngy 7/5/2006: khi NH gii ngn
N 2121.3 nm.KH B :180tr
C 1011 : 180tr
ng thi tin hnh nhp ngoi bng ti sn m bo khon vay
Nhp 9940 : 500 tr (ti sn th chp)
Ngy 8/6/2006: khi KH tr N gc v li hng thng
N 1011 : 5,16tr
C 2111 : 3tr
C 702 : 2,16tr
Ngy 8/7/06: KH ch tr li
N 1011: 2,124tr (177 x 1,2%)
C 702: 2,124tr
Chuyn N gc T7 sang N cn ch
N 2122 : 3tr
C 2121: 3tr
Cui ngy 8/8/06:
Nhp TK 941: 2,124tr
Chuyn N gc T8 sang N cn ch
N 2112 : 3tr
C 2111: 3tr
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Ngy 20/8/06: Tr li T8 v n gc ca T7
- Xut TK 941: 2.124 tr
- Li phi tr vo Ngy 8/8 + pht chm tr li (tnh trn tin li phi tr)+ li qu
hn (tnh trn vn gc phi tr)
= 2,124tr + 2,124*0,05%*12 + 177x1,2%/30 x43(t Ngy 8/7 n ngy 19/8) x150% =
2.5934044 tr
N 1011 : 5.593404 tr
C 702 : 2.124 tr
C 2112: 3 tr
C 709 : 0.469404 tr = 0.012744 + 0.45666
Ngy 8/9: Tr ht s n cn thiu
- Li pht qu hn ca N gc T8 : 174* 150%*1.2% /30*3 1 (t N gy 8/8 n Ngy 7/9) =
0.32364
Tr ht n cn li:
N 1011 : 176.41164 tr
C 2111 : 171 tr
C 2112(T8): 3
C 702 : 2.088 tr =174*1.2%
C 709 : 0.32364 tr
Tr li TSB
Xut TK 9940 : 500 tr
10
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NH thm nh mc cho vay ng Quang 40% tng gi tr th trng ca CP REE s
mua. Khch hng bo m tin vay bng th chp cn nh tr gi 500.000.000 ng.
Phng thc tr gp nh k hng thng
N 2111: 288.000.000 ng
C 1011: 288.000.000 ng
ng thi Nhp ti khon 994
N 1011 99.456.000
C 2111 96.000.000
C 702 3.456.000
N 1011 192.307.200
C 2111 192.000.000
C 702 307.200
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Bi 9: Cng ty c phn xi mng H Tin bn chu cho Tng cng ty Xy dng s 1 tr gi
hp ng: 1 t ng trong thi hn 3 thng. Do nhu cu vn lu ng, ngy 6/11/2006
cng ty CP xi mng H tin k hp ng bao thanh ton truy i vi NHTMCP SCB
thi hn 3 thng
- Li sut bao thanh ton: 0.95 %/thng
- Li bao thanh ton qu hn bng 1.5 ln li sut bao thanh ton
- Ph bao thanh ton: 0.2% gi tr khon phi thu c bao thanh ton
- VAT 10%
Ngy 6/2/2007 Tng cng ty xy dng s 1 khng tr n
Ngy 17/2/2007, Tng cng ty xy dng s vn khng thanh ton, SCB gi thng bo di
n c truy i n Cng ty c phn xi mng H Tin
Ngy 20/2/2007, Cng ty c phn xi mng H Tin tr n
Gii
Ngy 6/11/2006
S tin bao thanh ton = Gi tr khon phi thu c bao thanh ton li bao thanh ton ph
bao thanh ton VAT ph bao thanh ton
12
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C 717 2.200.000
Ngn hng phn b li bao thanh ton 3
ln: = 27.966.953 / 3 = 9.322.317,667 ng
N 488 9.322.317,667
C 702 9.322.317,667
N 2112.cng ty XM H Tin
C 2111. cng ty XM H Tin
13
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= 1.000.000.000 + 3.483.333,33 +1.425.000 = 1.004.908.333 ng
14
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Bi 11: ( thi VPBank Thng Long)
Ngy 20/06/2007 B Nguyn Thu n Ngn hng Phng Nam rt tin gi tit kim v
tt ton nh sau:
Quyn 1: S tin gc 200tr gi k hn 3 thng li 6.7% nm t ngy 20/03/2007
Quyn 2: S tin gc 100tr gi k hn 6 thng li 6.89% nm gi t ngy 25/4/2007. Bit
c n ngy 27 ca thng th ngn hng tnh d chi li. li ko k hn la 3.4% nm.
Tnh li ca khch hng v x l?
Gii
Hch ton:
Quyn 1: 20/3/2007 n 20/6/2007 = 3 thng. Khch hng rt ng hn.
Li = 200 *6,7% *3/12=3,35 triu
Tng s tin nhn c= 200+ 3,35= 203,35 triu
N 4913: 3,35 triu
N 4232.3th.NT: 200 triu
C 1011: 203,35 triu
Quyn 2: thi hn 6 thng.Ngy 20/6/2007 rt rt trc hn
20/6
- Ngy 27 hng thng ngn hng tnh li d chi. S ngy c ngn hng tnh li d chi =
33 ngy ( 25/4 27/5)
Li d chi = 100 * 6,89%* 33/ 360 =0,6316 (triu)
- Khch hng rt trc hn, tnh theo li khng k hn.25/4 20/6= 56 ngy.
Li thc tr =100* 3,4%*56/360 = 0,5289 (triu)
S d chi phi hon = 0,6316 - 0,5289 = 0,1027 (triu)
nh khon:
- N 4232.6T.NT: 100.000.000
15
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C 1011: 100.000.000
- N 4913: 528.900
C 1011: 528.900
- N 4913: 102.700
C 801: 102.700
16
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N 801: 670
C 4913: 670
nh khon:
- Li nhp vn:
N 4913 : 2054,67
C 4232.12T.TVL: 2054,67
- Khch hng rt li :
N 4913: 223,33 (2278-2054,67)
C 801: 223,33 (gim chi do khon d chi ln hn thc chi)
N 801: 297,66
C 1011: 297,66
-Khch hng rt vn:
N 4232.12T.TVL: 102054,67 (100.000+2054,67)
C 1011 : 102054,67
17
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Bi 13: Ngy 12/7/2007, .Bc n NH Ngoi Thng xin rt TM 1 t chng ch tin gi,
thi hn 12 thng t 12/10/06 n 12/10/07 (tr li trc) mnh gi 600tr, LS 0,5%/thng,
cn 3 thng na mi o hn. Theo quy nh ca NH, trng hp ny KH ch c
hng LS 0,3%/thng
Gii
- S tin thc gi = 600tr/(1+0,5%*12)=566,04tr
- S tin li c th nhn c khi n hn l: 600tr-566,04tr = 33,96tr
nh khon:
- Khch hng rt tin mt:
N 4232.12T.OB:566,04tr
N 801 : 15,28
C 1011: 582,159tr
- Hch ton phn li:
N 4232.12T.OB: 33,96tr
C 388: 8,49tr
C 801: 25,47tr (thoi chi)
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Bi 14: Ngy 1/4/2000 ti NHTM A pht sinh nghip v sau: Ngn hng A thu c khon n ca
khch hng D l 20 tr ng bng tin mt. Khon n ny NHA lp d phng 20 tr d. ng thi
NH trch d phng qu mt nm 2004 l 100 tr ng
Gii
nh khon:
1011: 20tr
79 : 20 tr
Xu 971: 20tr
8822: 100tr
219: 100tr
- Nu KH tt ton s ng hn vo 11/12/07
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Tng li KH s c lnh: 500 x 0,705% x 3 = 10.575.000
Nh vy nu tt ton s vo ngy 15/11/07 th Kh s b l:
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10.575.000 6.983.300 = 3.591.700
- Gi s KH vay cm c s TK
Li sut vay = Li sut gi u k + 0,2% = 0,705% + 0,2% = 0,905%
100.000.000 x 0,905% x 7
Tin li vay KH phi tr trong 7 ngy: = 211.200
30
nh khon:
- Ti sn th chp: gi tr s tin gi
Nhp 996: 500.000.000
20
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N 4232 : s tin KH gi (1 hoc 5tr)
C 1011 : s tin Kh gi (1 hoc 5tr)
- Li d tr:
N 801 : 0,6% x 12tr = 72.000
C 4913 : 72.000.000
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Chnh lch d thu v thc thu: 23.520.000 16.000.000 = 7.520.000
nh khon:
N 1011: 784.000.000
C 2222: 784.000.000
N 702: 7.520.000
C 3941: 7.520.000
- Gi s NH bn l hng c 700.000.000
S tin thiu so vi s tin NH CK: 784.000.000 700.000.000 = 84.000.000
nh khon:
N 1011: 700.000.000
C 2222: 700.000.000
N 89: 84.000.000
C 2222: 84.000.000
N 702: 23.520.000
C 3941: 23.520.000
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Bi 19: Ngy 20/11/2007, khch hng Y khng m ti khon ti PGD X n PGD thc
hin mt lnh chuyn tin cho khch hng Z c ti khon ti Ngn hng B, s tin 200
triu. PGD thu ph chuyn tin 0.03 % trn s tin chuyn, ph kim m 0.02%. Ti
PGD X phi thc hin chuyn lnh v Hi s ngn hng A Hi s thc hin chuyn
tin ra ngoi h thng. Thu VAT phi np 10%.
Gii
Ti PGD X.
- Thu ph dch v chuyn tin:
N 1011: 60.000 (200 triu*0.03%)
C 711(thu ph dch v thanh ton): 54.545
C 4531: 5.455
- Thu ph kim m:
N 1011: 40.000 (200 triu*0.02%)
C 713(thu dch v ngn qu - ph kim m): 36.364
C 4531(thu VAT phi np Nh nc):3.636
Ti ngn hng A thc hin mt lnh chuyn tin cho ngn hng B thng qua ti khon m ti
ngn hng Nh nc.
N 454: 200.000.000
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C 1113.NHA: 200.000.000
Ti ngn hng B khi nhn c bo c ca ngn hng A thng qua ngn hng Nh nc s
tin hnh bo c vo ti khon khch hng.
N 1113. NHB: 200.000.000 C
4211. KHZ: 200.000.000
N 1011 :51.402
C 7091 (thu khc t hot ng tn dng) : 51.042
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