Facebook: @Dethivaonganhang www.facebook.com/Dethivaonganhang 20 BAI TAP DINH KHOAN KE TOAN NGAN HANG Bai 1: Ngay 17/7/2007, khach hang N én giti tiét kigm dinh ky trigu déng, tra Ini dau ky. Lai swat 0.68% trén 1 thang, Xt ly ké toan trong nhimg tradng hop sau: a) Ngay 17/10/2007, khach hang mang sé tiét kigm dén dé tat toan. b) Neay 20/9/2007, khach hang dén rat truée han, ngan hang chi tra Iai voi i sudt 1a 0.2%/thang. Git - $6 tiém khich hing thu t8 giti vio ngin hang la: 150 / (1+ 3 * 0.68%) = 147.001176 trigu dng + Nhu vay, s6 tién lai ma khach hang da duoc nhan tnrdc la: 150 - 147.0012 9988 triéu ding No 1011 147.001176 trign ding No 388 2.9988 trigu ding (C6 4232.3 thang.N :150 trigu ding - Hang thing, phn bé lai vao chi phi: Ng 801 : 0.9996 trigu déng Cé 388 : 0.9996 trigu déng a) Truong hop khach hang dén rat tién dang ky han: No 4232.3 thangN :150 trigu ding 61011 150 trigu déng b) Trwong hop khach hang rat trwéc han: Khi d6 ngan hang s8 tinh lai khong ky han trén sé6 tidn thre t8 giti vao, (ti 17/7/2007 dn 20/9/2007: 65 ngay) - S6 tién Iai la: 147.0012 * 0.2% * 65 / 30 = 0.637 trigu dong ~ $6 tién khach hang nhan duge vao ngay 20/9/2007 la: 150 + 0.637 - 2.9988 = 147.6382 trigu ding G day, ta thay xy ra hai tru’mg hop: 1) Néu tai thei diém nay, Ngan hang da phan bé |ai vao chi phi ca 3 thang, nhw vay, ta hach ton nguge Jai dé lam giam chi phi No 4232.3 thang :150 trigu dong C6 1011 147.6382 trigu dong C6801 2.3618 trigu ding (2.9988-0.637) 2) Néu ngan hang méi chi phén bé lai vao chi phi trong 2 thing dau. Lic nay, tai khoan 801 www.ThiNganHang.com sac — rar vieu run ruven Trang 1Facebook: @Dethivaonganhang www.facebook.com/Dethivaonganhang dang c6 sé dur ng 1a 0.9996 * ding. =1.9992 trigu ding, va tai khoain 388 c6 sé du ng 1a 0.9996 trigu Ta hach tofn nhur sau. Ng 4232.3 thang.N : 150 trigu dang 61011 147.6382 trigu dng C6801 1.36. trigu dong (1.9992-0. C6 388 0.9996 trigu ding KKH M vay 2000 Iwong vang trong 3 thang. GV tai thoi diém hién tai la 12,5 trd/luong. Tra lai tw TKTGTT vao cudi ky. LS: 0,5%/thing. GV vao CK la 11 trd/ hrong. ‘NH tinh lai dy thu véi mite gia 13trd/ legng. > — Khi cho khich hing vay No 2141.M : 25 000 trigu dng Cé 1051 : 25 000 trig déng > Ned hing dye thu lai ting thang: - Thang thi I: No 3942 : 130 trigu déng Co 702 : 130 trigu déng - Thang tht I: No 3942 : 130 trigu déng C6 702 : 130 trigu déng - Thang th II: No 3942 : 130 triéu déng C6 702 : 130 trigu dong Téng [ai die thu: 130 tr x 3th — 390 trigu dong. > Lai thyee thu: 2000 x Lltr x 0,5% x 3 = 330trigu déng. > KH trang géc: No 1051 : 22.000 trigu ddng (2000 x 11) No 632 : 3.000 trigu ding (2000 x 1,5) C6 2141.M : 25 000 trigu déng > KH tra ti: - No 4211 : 330 trigu ddng C6 3942 : 330 triéu déng - Ng 702 : 60 trigu dong C6 3942 : 60 trigu dong www.ThiNganHang.com sac — rar vieu run ruven Trang 2Facebook: @Dethivaonganhang www.facebook.com/Dethivaonganhang Bai ‘ai 1 NH X, doanh nghigp A co han mate tin dung trong quy 3/2007 la 500 trd. Trong quy 3/2007 c6 cae nghigp vu: Y 7/1107: DN A dén vat tién vay 150ted > du ng: 150trd > HMTD con: 350trd. Y 25/7/07: DN A dén rat tiép 150trd > dw ng: 300trd > HMTD con: 200trd. ¥ 31/7/07: DN A trich toai khoan tién giri cia minh tai NH X dé tra lai Y 15/8/07: DN A dén rat tiép 200trd > dw ng: S00trd > HMTD con: 0d. ¥ 31/8/07: do lam in c6 lai nén DN A dem tién mit lai NH X dé tra hét lai trong thing 8 va tra luén ng gé (Vi day 1a hinh thc cho vay theo HMTD nén NH X quy dinh DN A phai tra Iai hang thing). Cho biét lai suit 1.5%/thang. Giai Ta c6 thé hach toan cdc nghiép vu trén tai NH X nhw sau: Ngiy7/7; No 2U1LDNA 150 trigu ddng C6 1011 150 trigu ding Ngay 25/7; No 2U1LDNA 150 trigu dong 61011 150 trigu dong © Ngay 31/7: Lai phai tra = (15018 + 300%6) * 1.5%= 2.25 trigu dong 30 No 421LDNA = :2.25 trigu C6702DNA — :2.25 trigu ding © Ngay 158: No 2U11.DNA 200 trigu ding C6 1011 200 trigu dng | Ngay 31/8: Lai phai tra la: (30015 ~ 5001630 * 1 = 6.25 triéu ding Doanh nghiép A tra lai thang 8 va tra ng géc Ia: Ng 1011. 6.25 trigu dong www.ThiNganHang.com sac — rar vieu run ruven Trang 3Facebook: @Dethivaonganhang www.facebook.com/Dethivaonganhang C6 702.DNA 16.25 trigu dong Ng 1011 500 tigu dong C6 2111. DNA 500 trigu dong Baia: uat 156.500 USD dé mua 1 tai sin theo don dit hing cia cng ty mrée ngoai QD, tri gid hop dong la 156000 USD, thoi gian thué 14 3 nim, tién thué tra dinh ky theo qui la 13 000 USD. ‘Lai xuit 2,8%/qui tinh trén gia tri con lai cia mi ri. Nhung tra dug 2 qui, dén qui 3 cong ty Jam an thua 16, c6 nguy co pha san. Hach toan tinh hinh tra tién ca cng ty QD dén thoi diém qui 3. Cho biét céng ty mua USD cia ngan hang dé tra ng vay va li, TY gid USD/VND tai cac thoi diém giao dj déu li 16100. ~ Khi mua tai sin: No 386 : 156 500 USD C6 1031 : 156 500 USD Nhap 951 : 156500 USD ~- Khi cho thué tai san: No 2321 : 156 000 USD No 809 ; $00 USD C6 386: 156 SOOUSD Xuat 951: 156 500 USD Nhap 952 : 156000 USD Fling thang, ngan hang dur thu lai No 3043 186 000 * 2.8% /3= 1486 USD €6 705 : 1456 USD Turong tir cho thang thir 2,3 ciia quy 1 Cuéi quy 1, thu tién thué va lai cho thué. - Khach hang mua USD dé tra tign thué: 13 000 * 16 100 = 209 300 000 ding. www.ThiNganHang.com sac — rar vieu run ruven Trang 4Facebook: @Dethivaonganhang www.facebook.com/Dethivaonganhang No 4711: 13 000 USD C6 2321: 13 000 USD. Ng 1011: 209 300 000 déng C6 4712: 209 300 000 dong = Khéch hing mua USD dé tra tién lai: 1 456 * 3 *16 100 = 70 324 800 déng No 4711 : 4368 USD (14563) C6 3943 : 4368 USD No 1011 : 70 324 800 ding C6 4712 : 70324 800 ding - So dung con lai la: 156000 — 13000 = 143000 USD Qui2 * Boi véi tién thué thi ta hach toan tuong ty nlur quy 1 * Hing thang, ngdn hang du thu lai: * Ng 3943 : 1334.7USD ( 143 000 * 2.8%/3 ) Co 705 : 1334.7 USD ~ Twong ty cho thang thit 2 va 3 ctia quy 2. Khach hang cing mua USD dé tra tién lai: 1334.7 * 3 * 16100 = 64 466 010 dang Ng 4711 : 4 004.1 USD (1334.7 * 3) C6 3943 : 4 004.1 USD No 1011 : 64 466 010 ding C6 4712 : 64 466 010 dong ‘6 dir ng cén lai la: 143 000 — 13 000 = 130 000 USD Quis > Vi cong ty cé nguy co pha sin, nén ta chuyén ng du tigu chudn sang ng cé kha nding mat vin. Nog 2: 25: 130 000 USD 21: 130 000 USD > Xirly ng cé kha ning mat von: Ng 239: 130 000 USD C6 2325 : 130 000 USD Nhap 971: 130 000 USD Bai tra li mdi thang , lai s Ngan hang X c6 chinh sich tin dung nhw sau: Cho vay 12 thang, lai sudt 1%/thang, phat chim thanh ton Ia 150% Iai suat thong thong. Khach hang A (khéng c6 tai khoan tign giri tai NH X) dén vay 500 trigu ding véi diéu khodn tin dung nhw NH dua ra, thai gian tir 1/10/2006 dén 1/10/2007. Trong 9 ky lai dau, khach www.ThiNganHang.com sac — rar vieu run ruven Trang 5