93666927 dap an cau hoi van dap 84 cau final

7/31/2019 93666927 Dap an Cau Hoi Van Dap 84 Cau Final

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[DAP AN CAU HOI THI VAN DAP MON TTQT] May 2, 2012

Bng Phng Group | K48AForeign Trade Univesity [FTU] 1

P N CU HI THI VN P

Mn: THANH TON QUC T

Phn 1: T gi hi oi Cu 1: Cc loi tin tc sdng trong thanh ton quc t? c im mi

loi?

Tiu ch c im

a. Cn c vo phm vi s dng tin t

1. Tin t th gii:

L loi tin t c cc quc

gia ng nhin tha nhn

lm phng tin thanh ton

quc t m khng cn c s

tha nhn trong cc Hip

nh k kt. ng tin l

vng.

- Khng dng vng th hin gi c cng nh tnh

ton tng tr gi hip nh/ hoc hp ng.

- Khng dng vng thanh ton cc giao dch hng

ngy pht sinh gia cc quc gia.

- Tin giy khng c quy i ra vng 1 cch t do

thng qua hm lng vng.

- L tin d tr ca quc gia trong thanh ton quc t.

- Ch l cng c tr n cui cng sau khi khng tm

c cc cng c khc thay th.

2. Tin t quc t (Tin t

hip nh):

L tin t chung ca mt

khi kinh t quc t, ra i

t mt hip nh tin t kkt gia cc nc thnh

vin.

Gm 4 loi:

- ng USD: Hip nh tin t Bretton Woods (1944-

1971) ca IMF tha nhn.

- ng SDR (Special Drawing Rights: Quyn rt vn

c bit) caHip nh tin t Jamaica 1967- ng Rp chuyn khon (ng tin quc t x hi

chngha) ca SEV.

- EURO (ng tin chung Chu u)


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May 2, 2012 [DAP AN CAU HOI THI VAN DAP MON TTQT]

2 Bng Phng Group | K48AForeign Trade Univesity [FTU]

3. Tin t quc gia:

L tin t do Ngn hng

Trung ng pht hnh, l

ng tin php nh, ni t,c 2 hnh thi: tin mt v

tin tn dng.

- Khng c i ra vng thng qua hm lng vng.

- c tuyn b th ni (tr nhng quc gia ngho

hoc ang b bao vy phong ta kinh t)

- Ph thuc vo v tr ca tin t quc gia trn thtrng tin t quc t v s la chn ca cc bn trong

cc hip nh, hp ng.

- Mc qun l ngoi hi ca cc nc khng ging

nhau.

- Sc mua tin t ca cc quc gia bin ng theo

chiu cnh ko.

VD: USD, GBP, JPY, VNDb. Cn c vo s chuyn i ca tin t

1. Tin t t do chuyn i 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 tin t nc khc m

khng cn c giy php.

2. Tin t chuyn khon L tin t m lut tin t ca mt nc hoc ca mt

khi kinh t quy nh nhng khon thu nhp bng tin

t ny s c ghi vo ti khon m ti cc Ngn hng

ch nh s c quyn chuyn khon sang ti khon

ch nh ca mt bn khc cng mt ngn hng v

hoc mt ngn hng nc khc khi c yu cu m

khng cn giy php.

3. Tin t clearing L tin t quy nh trong hip nh thanh ton b tr

hai bn k kt gia Chnh ph hai nc vi nhau.


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c. Cn c vo hnh thc tn ti ca tin t

1. Tin mt Tin giy hoc tin kim loi ca tng quc gia ring

bit.

2. Tin tn dng Tin ghi trn ti khon, tin ghi s.d. Cn c v nng lc trao i ca tin t

1. Tin mnh L tin t ca mt nc c nng lc trao i trc tip

ly mi hng ha v dch v bt c th trng no m

khng cn thng qua cc hip nh cc chnh ph.

2. Tin yu L tin t khng c nng lc trao i trc tip ly hng

ha v dch v trn th trng quc t.

e. Cn c vo mc ch s dng trong thanh ton1. Tin t tnh ton L tin t dng th hin gi c ca hng ha v tnh

ton tng gi tr ca hp ng.

2. Tin t thanh ton La tin t dng thanh ton cc khon tndng hoc

thanh ton gi tr mua bn trong hp ng.

Cu 2: Tin tdo chuyn i l g? Cho v d.Tin t do chuyn il nhng 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 c giy php.

C 2 loi:

a. Tin t t do chuyn i ton phn: l tin t t do chuyn i khng ph

thuc vo hn ngch chuyn i, hoc ngun thu nhptin t, hoc ngi chuyn

i l c tr hay phi c tr.

VD: Cc loi tin t t do chuyn i ton phn thng dng trn th gii nh

USD, EURO, GBP, JPY, AUD..


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b. Tin t t do chuyn i tng phn:l tin t t do chuyn iph thuc vo

hn ngch chuyn i, hoc ngun thu nhp tin t, hoc ngi chuyn i l c

tr hay phi c tr.

VD: Cc loi tin t t do chuyn i tng phn thng c ngn hng Vit Namgiao dch l PHP, TWD, THB, KRW..

Cu 3: T gi hi oi l g? C shnh thnh t gi hi oi? Khi nim: T gi hi oi l gi c ca mt ng tin c biu thqua ng tin

khc( l quan h so snh gia 2 ng tin, gi c ca tin tnc ny c th

hin bng n v tin tnc kia)

C s hnh thnh t gi hi oi a. Ch

bn v tin

vng (Trc

nm 1914)

-Tnh chung ca tin t: Tin c vng c a vo lu thng v giy

bc ngn hng c t do i ra vng qua hm lng vng ca n.

-C s hnh thnh: Ngang gi vng ca tin t.

-Do c bng vng nn gi tr tin t n nh,khng c nguy c lm pht,

to mi trng thun li cho u t quc t

- T gi ca 2 ng tin c iu chnh thng qua lung chy ca vng

gia 2 nc.

b. Ch hi

oi vng

(T nm

1914-1944)

-Pht hnh giy bc Ngn hng v cam kt i cc giy bc vng theo

mt t l xc nh.

-TGH c xc nh da trn vic so snh hm lng vng m giy bc

Ngn hng i din.

c. Ch

tin t

BRETTON

WOODS

(1945-1972)

-Ch c ng USD c i trc tip ra vng qua hm lng vng ca

USD (0.888671).

-Cc ng tin khc mun i sang vng phi i gin tip sang USD.

-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 in vi hm

lng vng ca USD.


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Nhn xt c im chung ca 3 ch a,b,c

-Hm lng vng l c s so snh hai ng tin vi nhau v gi l ngang gi vng

-TGH c th tch ri ngang gi vng nhng trong mt bin nht nh.

-TGH c th= ngang gi vng +/- chi ph chuyn vngd. Ch

tin t hu

BRETTON

WOODS

(1973 n

nay)

-Tnh chung ca tin t th hin qua sc mua khi tin t khng c t

do i ra vng thng qua hm lng vng.

-TGH da trn c s ngang gi sc mua ca tin t (PPP)

Tham kho:

Sc mua ca tin t l khnng mua c nhiu hay t hng ha/ dch v ca mt

ng tin=> sc mua i ni l slng hng ha/ dch vmua c bng mt n v

ni ttrong nc; sc mua i ngoi l slng hng ha/ dch vnc ngoi mua

c bng mt n v ni t khi chuyn mt n v ni t sang ngoi t.

Ngang gi sc mua l t ltrao i gia2 ng tin, theo t l ny th slng hng

ha/ dch vtrao i c l nh nhau trong nc v nc ngoi khi chuyn mt n

v ni t sang ngoi t& ngc li

Tiu ch thhin ngang gi: H thng gi c ca mt quc gia, h thng gi ngoi t

ca mt quc gia, gi vng ti quc gia .


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T gi sc L t gi m NH bn sc ngoi t

cho KH km theo trch nhim

chuyn sc n ngi th hng

c quy nh trn sc.

- T gi ny bng t gi in hi tr

i li pht sinh trn t gi in hi.

=> Thp hn t gi in hi.

- p dng li sut ni t.T gi hi

phiu NH tr

tin ngay

L t gi m NH bn draft ngoi t

tr tin ngay cho KHl ngi th

hng

- Bng t gi in hi tr i li

pht sinh ca mt n v ngoi t.

=> Thp hn t gi in hi.

- p dng li sut huy ng ngoi

t.

T gi hi

phiu NH trchm

L t gi m NH bn draft ngoi t

tr tin chm cho KHl ngi thhng

- Bng t gi in hi tr i li

pht sinh ca mt n v ngoi t.=> Thp hn t gi in hi.

- p dng li sut huy ng ngoi

t.

Cu 6: Cc nhn ttc ng n t gi hi oi?Trong mt nn kinh t m, t gi hi oi c th b tc ng bi c nhng yu t kinh t

v phi kinh t.

Cc yu t kinh t-Chnh lch lm pht gia 2 quc gia: t l lm pht ca nc no cao hn th ng tin

ca nc mt gi tng i so vi ng tin ca nc cn li v ngc li.

- Chnh lch li sut gia 2 quc gia: vi cc yu t khc khng i, li sut tng s lm

dng vn chy vo chy nc tng, ng ngoi t b mt gi v ngc li. y l xu

hng ngn hn, phn nh s chuyn quyn s dng ti sn, ch khng phi chuyn

quyn s dng ti sn.

- Cung v cu v ngoi hi: cung ngoi t > cu ngoi t => ng ngoi t mt gi, ng

ni t tng gi v ngc li.


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Cc yu t phi kinh tCc yu t tm l, cc tin n cng nh cc k vng vo tng lai ca nhng ch th

tham gia vo giao dch ngoi hi: Ngi dn, cc nh u c, cc ngn hng v cc t

chc kinh doanh ngoi t.Ngoi ra cc tc nhn chnh tr, x hitc ng n nn kinh t cng c th gin tip

nh hng n t gi hi oi.

Cu 7: Phng php tnh t gi cho v tc dng ca n? Trnh by cngthc tnh t gi cho v cho v du.

Tc dng:Mt s th trng hi oi ch nim yt t gi hi oi gia ni t vi cc ngoi t, do vykhi cn tnh t gi hi oi gia cc ngoi t th phi dng phng php tnh cho.

C 3 cch xc nh t gi cho:a. T gi cho ca 2 tin t v tr tin yt gi.

ASK = BID : ASK

BID= ASK : BID

Mun tm t gi hi oi ca 2 tin tv tr yt gi ca 2 cp t gi khc nhau, ta ly t

gi ca tin yt gi chia cho t gi ca tin nh gi. Mun tm t gi bn v mua, p dng

cng thc trn.

VD: Ti H Ni, Ngn hng cng b tgi nh sau:

USD/VN= 17.400/17.500

JPY/VN= 188/190

Tnh t gi USD/JPY(c)=?

Nh vy:

ASK(c) USD/JPY = BID (USD/VN) : ASK(JPY/VN)= 17.400 : 190= 91,5789

BID(c) USD/JPY= ASK(USD/VN) : BID(JPY/VN)= 17.500 : 188= 93.0851


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b. T gi cho ca 2 tin t v tr tin nh gi.

ASK = BID : ASK

BID= ASK : BID

Mun tm t gi hi oi ca 2 tin tvtr nh gi ca 2 cp t gi khc nhau, ta ly tgi ca tin nh gi chia cho t gi ca tin yt gi. Mun tm t gi bn v mua, p dng

cng thc trn.

VD: Ti NEW YORK, tgi c cng bnh sau:

USD/CAD= 1.22/1.23

USD/JPY= 90.76/90.80

Tnh t gi CAD/JPY(c)=?

Nh vy:ASK(c) CAD/JPY= BID(USD/JPY) : ASK(USD/CAD)= 90.76 : 1.23= 73.78

BID(c) CAD/JPY= ASK(USD/JPY) : BID(USD/CAD)= 90.80 : 1.22= 74.42

c. T gi cho ca 2 tin t v tr tin yt gi v tin nh gi.

ASK = BID x BID

BID = ASK x ASK

Mun tm t gi hi oi ca 2 tin tv tr yt gi v nh gi ca 2 cp t gi khc

nhau, ta nhn 2 tgi vi nhau. Mun tm t gi bn, ta ly tch t gi mua ca Ngnhng. Mun tm t gi mua, ta ly tch t gi bn ca NH.

VD:Ti NEW YORK, t gi c cng b nh sau:

GBP/USD= 1.8650/1.8660

USD/JPY= 90.76/90.80

Tnh t gi GBP/JPY(c)=?

Nh vy:

ASK(c) GBP/JPY= BID(GBP/USD) * BID(USD/JPY)

= 1.8650 * 90.76=169.2674

BID(c) GBP/JPY= ASK(GBP/USD) * ASK(GBP/USD)

= 1.8660 * 90.80= 169.2674


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Cu 8: Khi nim Cn cn thanh ton quc t? Kt cu ca cn cn thanhton quc t?

Khi nim:Cn cn thanh ton quc t l bng cn i gia cc khon thu v cc khon ch bng mtng tin no gia ngi c tr v ngi phi c tr trong mt thi hn nht nh

Kt cu ca CCTTQT: Gm c 4 hng mc:1. Hng mc thng xuyn/Cn cn ti khon vng lai (Current Account):

- Phn nh cc khon thu chi lm tng/ gim ti sn ti chnh vquyn shu ca 1

nc vi 1 nc khc.

Vd: XNK, du lch u t, vn ti bo him, vic trkhng hon li,...

- Gm 4 cn cn:

L hng mc quan trng, phn nh thc cht ca CCTTQT.

2. Hng mc vn (Current account):

- Phn nh cc khon thu chi lm tng/gim TSTC vquyn sdng ca nc ny vinc khc.

- Gm CC vn ngn hn v di hn.

Rt quan trng i vi nhng nc c CC vng lai thm ht.


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3. Hng mc chnh lch (Discrepancies):

- Sai st do thng k/ghi chp.

- S m th hin lng vn ra/Sdng th hin lung vn chy vo.

4. Hng mc dtrchnh thc (Official reserves account):- Phn nh mc thay i vlng 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 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.

Tham kho:Khi nim vngi c tr v phi ctr:

- Ngi c tr l ngi c mt ti VN t12 thng lin tc trln hoc 183 ngytnh trong mt nm dng lch v c ni thng xuyn ti VN (ng k thng

tr, hp ng thu nh c k hn trn 12 thng,)

- Ngi khng c tr: (tm tt)1. Cng dn VN c tr nc ngoi trn 12 thng hoc 183 ngy lin tip trong 1

nm dng lch, khng kngi lm vic trong c quan i din ngoi giao, lnhsca VN ti nc ngoi v vn phng i din nc ngoi ca cc tchc TD,

tchc KT, c quan nh nc.

2. Ngi nc ngoi c tr ti VN di 12 thng lin tip. Ngi nc ngoi hc

tp, du lch hoc lm vic cho cc c quan i din ngoi giao, lnh s, VPD

ca cc tchc nc ngoi ti VN

(Bsung v cc tchcTham kho)


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Cu 9 - 12: Giao dch k hn? Giao dch swap? Giao dch tng lai? Giaodch quyn chn? c im vn dng?

Phn

loi

Khi nim v c im vn dng

1. Giao

dch k

hn

Khi nim:L giao dch hai bn mua bn s tha thun v vic chuyn giao mt s

ngoi t nht nh, sau mt thi gian nht nhk t ngy k kt hp

ng, theo t gi c nhc xc nh vo thi im k kt H.

c im vn dng:- p ng nhu cu mua bn ngoi t, nhng vic chuyn giao xy ra

tng lai (thi im thanh ton)-T do tho thun gia 2 bn v loi v s lng ngoi t, thi hn hp

ng v ph giao dch.

- T gi c nh bit trc, do c th vn dng phng trnh c

ri ro bin ng t gi (theo chiu bt li). tuy nhin c th tn tht nu

t gi khng nh d on.

- Ch quan tm n t gi hai thi im: tho thun v thanh ton.

- Kim li thng qua chnh lch t giu c

Vn dng:- S dng giao dch phng nga ri ro t gi

- Bo him ri ro t gi cc khon thanh ton nhp khu

- Bo him ri ro t gi cc khon thu xut khu

- Bo him ri ro t gi cc khon u t bng ngoi t

- Bo him ri ro t gi cc khon vay ngoi t

- S dng giao dch k hn u c

- S dng giao dch k hn kinh doanh chnh lch li sut.


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2. Giao

dch

Swap

Khi nim:L nghip v hi oi kpgm 2 nghip v giao ngay v k hn. 2

nghip v ny c tin hnhcng mt lcvi cngmt lng ngoi

t nhng theo 2 hng ngc nhau. Mua k hn + bn giao ngay Mua giao ngay + bn k hn K hn i k hn : Kt hp 2 giao dch k hn nhng c k

hn khc nhau.

c im:- p ng nhu cu mua bn ngoi t, m vic chuyn giao xy ra hai

thi im: ngy hiu lc v ngy o hn.- Phng trnh ri ro t gi bin ng, bo ton vn

- Tm thi chuyn t ng tin ny sang ng tin khc m khng lm

gia tng trng thi hi oi thc

- Kim li thng qua chnh lch t gi

Vn dng:- Cng c kim sot ngun vn kh dng

- Ko di v rt ngn thi hn trng thi ngoi hi- S dng giao dch hon i kinh doanh chnh lch li sut.

3. Giao

dch

tng

lai

Khi nim:L mt tha thun mua bn mt slng ngoi t bit theo t gi c

nh ti thi im hp ng c hiu lc v vic chuyn giao ngoi t

c thc hin vo mt ngy trong tng li c xc nh bi S

giao dch.

Thc cht giao dch tng lai chnh l giao dch k hn c chun

ha v

Loi ngoi t giao dch Tr gi hp ng


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3. Giao

dchtng

lai

c im:- Thc hin ti S giao dch thng qua ngi mi gii, ngi mua v

bn khng cn bit nhau.

- Tnh tiu chun ha cao. V d: quy m hp ng, yt gi, mc binng gi ti thiu

- Thanh ton hng ngy ty theo bin ng t gi.

- Khch hng tr hoa hng cho ngi mi gii, ngi mi gii tr chi

ph cho S giao dch.

-Nhng ngi tham gia vo th trng ny u phi ng mt khon

k qu, tr chi ph giao dch ti cng ty mi gii v sau khon ny

c k gi ti cng ty thanh ton b tr.- Cc bn c th tho g ngha v hp ng d dng thng qua vic

chuyn nhng hpng cho ngi khc.

Vn dng:- L cng c phng chng ri ro t gi bin ng

- u c.

4. Giao

dch

quyn

chn

Khi nim:L mt cng c ti chnh cho php ngi nm gi n c quyn nhng

khng bt buc phi mua hoc bn mt s lng ngoi t nht nh ti

mt mc gi xc nh vo mt ngy c th trong tng lai hoc trc

.

C 2 loi quyn chn:

Quyn chn mua (Call Option): l quyn c mua ngoi t tit gi tha thun trong mt khong thi gian hay thi im xc

nh.

Quyn chn bn (Put Option): l quyn c bn ngoi t ti tgi tha thun trong mt khong thi gian hay thi im xc

nh.


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4. Giao

dch

quyn

chn

c im:- Khng bt buc cc bn giao sn phm

- Chquy nh quyn giao hay nhn, m khng bt buc thc hin

nghi v ca mnh.-Ngi mua c th thc hin quyn hoc bn quyn cho ngi khc

hay khng thc hin quyn. thc hin quyn ny, khi k kt hp

ng ngi mua phi tr quyn ph, gi trong hp ng gi l gi thc

hinv ngy nh trong hp ng gi l ngy o hn. Tng tnh

vy i vi ngi bn trong hp ng quyn chn bn.

- Tu theo tng loi m hp ng quyn chn c th thc hin ti bt

k thi im no trc ngy o hn hoc n hn. Vn dng:

- L cng c phng chng ri ro t gi bin ng

- u c

Tham kho:* Giao dch tng li (khon k qu)

tham gia giao dch cc hp ng tng lai, ngi giao dch cn mt khon tin k

gi m bo cc bn tun theo nhng iu kin ca hp ng. Khon tin ny c

gi l tin k qu. Mi s giao dch tng lai s a ra nhng yu cu k qu ban u

(initial margin) ti thiu c th giao dch . Khon k qu ban u l khon tin

phi gi vo trong ti khon giao dch (hay cn gi l ti khon k qu) khi mun mua

hay bn. Khon k qu ban u ny ph thuc vo mi s giao dch, mi loi hng

ha,v gi tng lai ca hng ha ang c giao dch hin ti v cc d liu trong

qu kh.

Ngi mua v ngi bn u phi thc hin k quban u tnh theo t l phn trm trn

hp ng. S tin k quc tnh ton v iu chnh hng ngy nu c chnh lch gia

t gi thtrng vi t gi tha thun k hp ng giao sau. Nu thp hn th ngi mua

hoc ng bn phi k qu b sung.


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Cu 13: Cc bin php iu chnh cn cn thanh ton quc t?1. Bin php vay n(vay d tr) lm tng ti khon d tr chnh thc cn bng

CCTTQT: +Vay chnh ph

+Vay IMF( SDR)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, Quota, hn ngch, thu

XNK...)

3. Xut ngoi hi (vng tr n)

+Xut ngoi t trong qu d tr

+Xut vng tr n4. Tuyn b v n.

Cu 14: So snh giao dich k hn v giao dch tng lai?Hp ng k hn Hp ng tng lai

Ging nhau - u l hp ng tng lai (l hp ng c k hn c tiu chun

ha v loi ngoi t giao dch, slng ngoi t giao dch, ngy

chuyn giao ngoi t).

- Vic thanh ton hng ngy cc cuc c cc i vi hp ng tng

lai c ngha l mi hp ng tng lai tng ng vi vic mi ngy

k kt mt hp ng k hn v thanh ton tng hp ng k hn

trc khi k kt mt hp ng mi. Ngy k kt hp ng v ngy

gi tr ca cc hp ng k hn l trng nhau.

Cc ng tin

giao dch

Do 2 bn tha thun Do s giao dch a ra

Tr gi hp

ng

Khng c tiu chun ha, s

lng giao dch do 2 bn tha

thun.

Do S giao dch quy nh ty

theo loi ngoi t


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a im giao

dch

Phi tp trung, ngi mua v ngi

bn giao dch vi nhau bng cc

phng tin thng tin.

Tp trung ti cc s giao dch,

cc thnh vin giao dch vi nhau

theo phng thc mt i mt.

Ngy gi tr Bt c ngy lm vic no tythuc vo tha thun ca ngi

mua v ngi bn.

Ch c mt vi thi hn nht nh

Thi hn Khng gii hn ty thuc vo tha

thun ca ngi mua v ngi

bn.

Ti a l 12 thng.

Ri ro Do khng thanh ton hng ngy

nn ri ro rt ln nu nh 1 bntham gia hp ng khngthc

hin hp ng.

Nh c thanh ton hng ngy nn

rt t ri ro.

Thanh ton Khng c thanh ton trc ngy

hp ng n hn.

Thanh ton hng ngy bng cch

ghi n (c) vo ti khon k qu

ca ngi nm gi hp ng.

Thanh ton sau

cng

Trn 90% H c thanh ton sau

cng khi n hn

Cha n 2% H c thanh ton

thng qua chuyn gia ngoi t

T gi T gi c nh bit trc T gi thay i hng ngy

S bin ng

ca t gi hng

ngy

Khng c gii hn, ty thuc vo

cung cu trn th trng.

Mc bin ng t gi hng ngy

c th c gii hn bi s giao

dch.

Hoa hng Chnh lch gia gi bn v gi

mua

Khch hng tr hoa hng cho ng

m gii, ng m gii tr CP cho

S giao dch


18/91



Phn 2: Phng tin thanh ton

Cu 15: So snh Sc thng mi v Sc du lch?Sc thng mi Sc du lch

Ging nhau u l sc nn phi tun th theo nhng quy tc , ni dung pht

hnh sc theo lut CCCNVN

Mc ch sdng Trong thng mi, mua bn hh. Trong du lch, hc tp .

Trng hp p

dng

Thanh ton cc khon nthng mi

v dch v. Thng th 2 bn mua

bn giao hng trc tip cho nhau.

Thanh ton cc khon chi

tiu khi bn nc ngoi.

Thng ad cho cc ngi i

du lch, du hs nc ngoi.

Ngi pht hnh L cc t chc m ti khon cho

khch hng (thng l cc Ngn

hng)

Do Ngn hng pht hnh

Ngi k pht Ch ti khon c ti khon ti cc t

chc nu trn

Ch ti khon c ti khon

ti cc t chc nu trn

Thi hn hiu lc C thi hn

- Tr ngay:

+ 8 ngy k t ngy pht hnh sc;

+ 20 ngy lm vic nu lu thng

ngoi nc trong cng mt chu;

+ 70 ngy nu sc c tr mt

nc khng cng chu

V thi hn

iu kin pht

hnh

S tin trn sc


19/91



Cu 16: Trnh by cc loi Sc trong thanh ton quc t?Tiu ch Khi nim

a. Cn c vo tnh cht chuyn nhng sc1. Sc ch

danh(Nominal

check

L loi sc ghi r h tn ngi hng li. Sc ny khng th

chuyn nhng bng th tc k hu, ch c ngi ghi tn trn sc

mi c lnh tin NH.

2. Sc v

danh(Bearer

check):

L loi sc khng ghi tn ngi hng li, ch ghi cu tr cho

ngi cm sc. Bt cai cm sc ny cng c th lnh tin

ngn hng, v vy khng cn qua th tc k hu sc vn c th

chuyn nhng bng hnh thc trao tay. Nu mt sc coi nhmt tin. Loi ny dng nhn tin mt.

3. Sc theo lnh (To

oder check)

l loi sc ghi tr theo lnh ca ngi hng li ghi trn t sc

. Trn t sc ghi tr theo lnh ca ng X. Loi ny c th

chuyn nhng c bng th tc k hu.

b. Cn c vo cch thanh ton sc

1. Sc chuyn

khon(Transfer

check)

L loi sc m ngi k pht ra lnh cho ngn hng trch tin t

ti khon ca mnh chuyn tr sang mt ti khon khc ca 1

ngi khc trong hoc khc ngn hng. Sc chuyn khon khng

thchuyn nhng c v khng th lnh tin mt c.

2. Sc tin

mt (Cash check)

L tin t m lut tin t ca mt nc hoc ca mt khi kinh t

quy nh nhng khon thu nhp bng tin t ny s c ghi vo

ti khon m ti cc Ngn hng ch nh s c quyn chuyn

khon sang ti khon ch nh ca mt bn khc cng mt ngn

hng v hoc mt ngn hng nc khc khi c yu cu m

khng cn giy php.


20/91



c. Cn c vo ngi pht hnh sc

1. Sc c

nhn(Private

check)

L sc ca cc ch ti khon m ti ngn hngpht hnh. Ch ti

khon c th l c nhn hoc t chc min khng phi l ngn

hng. Ngn hng tr tin cho ngi th hng ch sau khi scc xut trnh ti ngn hng v phi c s ng ca ngi

k pht.

2. Sc ngn

hng (Banks

check) / Sc thng

mi

L sc ca ngn hng ny pht hnh ra lnh cho ngn hng 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. Ngn hng pht

hnh sc ny theo yu cu ca ngi nhp khu, ch u td. Ngoi ba cch phn loi sc nu trn, cn c cc loi sc c bit

Sc bo chi ca

ngn hng hay sc

xc nhn(Certified

check)

L loi sc c ngn hng xc nhn vic tr tin nhm m bo

kh nng chi tr ca t sc,chng pht sc khng.

Sc du

lch(Travellers

check

L loi sc do ngn hng pht hnh v ctr tin ti bt c mt

chi nhnh hay i l no ca ngn hng . Ngn hng pht sc

ng thi cng l ngn hng tr tin. Ngi hng li l khch

du lch c tin.

Sc gch cho Mt trc ca sc c 2 gch cho song song, dng chuyn

khon, khng dng rt tin mt. Sc gch cho bng 2 cch:

+ Sc gch cho thng: gch cho khng tn, gia 2 gch

khng ghi tn NH lnh h tin.

+ Sc gch cho c bit: gch cho c ghi tn mt NH

no . Ch c NH mi c quyn lnh h tin.


21/91



Cu 17: Hi phiu l g? c im ca hi phiu? Khi nim:HP l gy t c gi do ngi k pht lp yu cu ngi b k pht thanh

ton khng iu kin mt s tin xc nh khi c yu cu hoc vo mt thi im nht

nh trong tng lai (Theo iu 4, Lut cng c chuyn nhng Vit Nam 2005) c im ca HP:

Tnh tru tng-B/E c lp da trn c s HTM gia ngi mua & ngi bn, nhng B/E tr thnh

ngha v tr tin c lp

-Hiu lc ca B/E khng ph thuc vo nguyn nhn sinh ra B/E => B/E khng (lut cc

nc u nghimcm)

Tnh bt buc tr tin ca B/E-Vic tr tin ca ngib k pht l v iu kin, tr khi B/E k pht sai lut

- Ngi k pht l ngichu trch nhim cui cng trong vic thanh ton cho ngith

hng (nu chuyn nhng m ngib k pht t chi thanh ton/chp nhn)

Tnh lu thng ca B/E-L chng t c gi, c tnh tru tng & bt buc tr tin nn B/E c tnh lu thng

-C th dung thanh ton tin mua hng/ tr n, chuyn nhng, cm c, th chp vay vn,

chit khu & ti chit khu

Cu 18: Cc loi Hi phiu trong thanh ton quc t?1. Cn c vo thi hn

thanh ton

- Hi phiu tr ngay (at sight B/E)

- Hi phiu c k hn (time hoc usance B/E)

2. Cn c vo chng t

i km

- Hi phiu trn (clean): dng i tin nhng nh nK

ng tin cy (m ti khon, nh thu phiu trn)

- Hi phiu km chng t (documentary B/E): D/P,

D/A,CAD


22/91



3. Cn c vo tnh

chuyn nhng

- Hi phiu ch danh (nominated)

- Hi phiu theo lnh (Order B/E), chuyn nhng bng

cch k hu.

- Hi phiu v danh (ko ghi tn ngi hng li mttrc, k hu trng, hoc k hu theo lnh trng).

4. Cn c vo ngi k

pht hi phiu:

- Hi phiu thng mi: L hi phiu do ngi xut khu

k pht i tin ngi nhp khu.

- Hi phiu ngn hng: L hi phiu do Ngn hng pht

hnh lnh cho Ngn hng i l ca mnh thanh ton tin

nht nh cho ngi th hng c ch nh trn hi

phiu.5. Cn c vo trng

thi chp nhn

- Hi phiu cha c k chp nhn

- Hi phiu c ngi b k pht k chp nhn thanh

ton. C 2 loi B/E chp nhn (chp phiu thng mi

trades acceptance v chp phiu ngn hng banks

acceptance)

6. Cn c vo loi tin

ghi trn hi phiu

- Hi phiu ni t

- Hi phiu ngoi t

7. Cn c vo c s

hnh thnh hi phiu

- Hi phiu khng

- Hi phiu thc

Cu 19: Ni dung ca Hi phiu?1. Tiu hi phiu: phi ghi tiu v cng vi th ting lp B/E

-Lut ULB1930, Lut VN: bt buc, nu khng s v hiu

-Lut Anh-M: khng bt buc min trong ni dung c din t t hi phiu

2. S hiu hi phiu

- B/E c ghi s d dng dn chiu

- Do ngi k pht t ra (nu dung trong L/C th thng l s hiu qui nh trong L/C)

- Khng bt buc v khng nh hng gi tr php l


23/91



3. Mt lnh thanh ton v iu kinmt s tinxc nh

a. V iu kin

- B/E l mnh lnh, khng phi yu cu

- Ngi k pht khi a ra lnh th ko c km theo iu kin hay l do g- Ngi b k pht c th thanh ton/ chp nhn thanh ton hoc t chi thanh ton

(nhng phi v iu kin)

b. S tin ghi trn HP: Ghi bng s v bng ch km n v tin t

Lut

CCCCN

Trung Qucv ISBP

ULB 1930 Lut Anh M Lut CCCCN 2005

- Phi ghi

bng s v

ng thi

bng ch

- C s sai

khc th hi

phiu s v

hiu

- Khng bt buc ghi bng

ch ng thi bng s, c

th ghi bng ch/ bng s

- C s sai khc gia cc s

hoc cc ch, chn s tin

nh hn

- C s sai khc gia s tin

bng s v s tin bng ch

chn ch

Nu c mu

thun gia s v

ch chn

ch

- Phi ghi c bng s v

bng ch

- Nu c mu thun

gia s v ch =>chn

ch

- Nu s tin bng s

hoc bng ch nhiu

ln v khng trng nhau

thanh ton s tin

nh hn

4. a im vthi gian k pht

-a im: nu khng ghi => k pht ti a ch ngi k pht nhm xc nh lut iu

chnh hi phiu

-Thi gian: l ni dung bt buc nu khng s v hiu.


24/91



5. Thi hn thanh ton

-Thanh ton ngay: 1 nm (ULB 1930) v 90 ngy (Lut VN) k t ngy k pht & thanh

ton trong vng 3 ngy (lut VN)

- Thanh ton sau: nu khng qui inh nghal at sight B/E. Cn nu qui nh khc 5 hnhthc trn th coi nh v hiu

-Theo ULB,VN: thi hn xut trnh y/cu chp nhn l 1 nm k t ngy k pht v

chp nhn/ t chi chp nhn trong vng 2 ngy.

6. Tn ca ngi th hng

-C th l ngi k pht hay ngi khc do ngik pht qui nh

-Hoc bt k ngino c chuyn nhng bngth tc k hu

-Hoc ngicm phiu7. Tn v a ch ngi b k pht

-L NH pht hnh L/ C nu thanh ton = L/C

-L nh NK nu bngcc phng thc khc (nh thu, m s,)

-Phi ghi a im thanh ton nu ko s thanh ton ti a ch ngib k pht

8. Tn, a ch v ch k ca ngi k pht

-Phi ghi tn, a ch ngi k pht

-L ngicui cng phi thanh ton chn ngith hng, trong trng hp B/E c chuyn nhng nhng B/E b ng` b k pht t chi tr tin/ chp nhn

-Ch k ca ngic thm quyn.


25/91



Cu 20: Quyn v ngha v ca ngi k pht v ngi b k pht hi phiu?Ngi k pht Ngi b k pht

Quyn - To lp HP i tin ngi b k pht.

- To lp HP quy nh tr tin theo lnh cangi k pht hay theo lnh ca bt cngi

no do ng k pht chnh.

- Nhn tin t ng b k pht.

- Xin chit khu HP ti ngn hng nhn

tin trv khi n hn tr tin.

- C th th chp HP vay tin t ngn

hng.- Chuyn nhng HP cho ng khc

- C quyn php l i vs cc li ch tng

lai khc nh quyn khiu ni.

- Khng chu trch nhim vs

HP trc khi k chp nhn HP.- Chp nhn hoc t chi tr

tin HP.

- Thu li HP hoc hy b n

sau khi tr tin.

- Thc hin ngha vquy nh

trn HP ch khi HP n hn

thanh ton- Kim tra dy chuyn k hu

chuyn nhng trckhi tr

tin.

Ngha

v

- Nu ng hng li ko thu c tin tngi

b k pht th ngi k pht c ngha v tr

tin.

- Trong trng hp ngichuyn nhng

hay bo lnh thanh ton HP cho ngith

hng sau khi HP b t chi thanh ton th

ngi k pht phi thanh ton chon g tra

tin .

- Tr tin HP i vs HP tr

ngay sau khi xut trnh.

- Chp nhn tr tin i vs HP

tr chm.

Cu 21: Chp nhn tr tin hi phiu? Ti sao phi chp nhn? Cc hnhthc ca chp nhn hi phiu?

Khi nim: L hnh vi th hin bng ngn ng ca ngi bk pht ng tr tinhi phiu v iu kin.

Phi k chp nhn v hi phiu nu c bn b k pht chp nhn thanh ton thB/E mi tin cy v lu thng ddng hn.


26/91



Hnh thc:-Chp nhn trn mt trc ca B/E

-Chp nhn bng 1 vn th ring bit

Nguyn tc-C th chp nhn ton b/ 1 phn, nhng phi chp nhn v iu kin

-Ngi b k pht l ngi k chp nhn (nh NK hoc NH ca ngi NK)

-Ghi ngy chp nhn l bt buc hay ty

-Chp nhn phi trong thi hn thanh ton ca B/E

Cu 22: Bo lnh thanh ton hi phiu? Hnh thc bo lnh? Nguyn tc bolnh thanh ton hi phiu?

Khi nim: Bo lnh HP l vic ngi th3 ng ra cam kt vi ngi nhn bolnh s thanh ton to b hoc mt phn s tin ghi trn hi phiu nu n hn thanh

ton m ngi c bo lnh khng thanh ton ng hn hoc khng thanh ton y

(Theo iu 24 Lut CCCN VN 2005).

Hnh thc ca bo lnh:-Bo lnh bng 1 vn th ring bit

-Bo lnh ln mt trc/ mt sau ca hi phiu (guaranteed/aval)

Nguyn tc ca bo lnh thanh ton HP:- Bo lnh l v iu kin

- Bo lnh phi ghi tn ngi c bo lnh, nu khng ghi th coi nh bo lnh cho

ngi k pht

-Ngi c bo lnh c thl ngi k pht hi phiu hoc l ngi chp nhn HP.

- Phi ghi s tin (ton b hay 1 phn), tn, a ch, ch k ca ngi bo lnh (Nu

khng ghi tn ngi c bo lnh th hiu l bo lnh cho ngi k pht)

- Sau khi thc hin 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 thong HP, x l ti sn m bo

ca ngi c bo lnh v c quyn yu cu ngi c bo lnh , ngi k pht, ngi

chp nhn lin i thc hin ngha v thanh ton s tin bo lnh c thanh ton.


27/91



Cu 23: Lu thng hi phiu tr ngay? Lu thng hi phiu tr chm? Luthng sc

1. Lu thnghi phiu tr ngay: Quy trnh gm 4 bc:

- 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 khi xut trnh hi phiu

2. Lu thng hi phiu tr ngay: Quy trnh gm 2 cng on:

- C1: Cng on chp nhn thanh ton hi phiu gm 4 bc

+ Giao dch c s

+ Thc hin giao dch c s

+ Yu cu ngi b k pht chp nhn thanh ton

+ Hon tr hi phiu chp nhn cho ngi k pht

- C2: Cng on nh Ngn hng thu tin khi hi phiu o hn tng t nh nh thu

hi phiu tr ngay

3. Lu thng sc

- Lu thng sc l vic chuyn sc t a im pht hnhsc n a im tr tin sc.

- Gm 2 loi:

+ Lu thng chuyn giao sc: l chuyn sc t a im pht hnh n a im tr

tin nhng hng lm thay i quyn s hu sc ca ngi th hng sc.


28/91



VD: Ngi NK nhn hng-> k pht sc tr tin v giao sc cho ngi XK-> ngi XK

khng th thu tin sc m phi nh NHng nc XK thu h -> NH nc XK y thc cho

NH nc NK thu h -> NH nc NK xut trnh sc cho ngi NK yu cu tr tin

+ Lu thng chuyn nhng sc: l chuyn giao sc t ngi th hng ny sangngi th hng khc, lm thay i quyn hng li sc.

Cu 24: Ni dung ca Sc?1. Tiu sc: bt buc phi ghi v phi cng ngn ng ca ni dung sc.- Lnh v iu

kin tr 1 s tin nht nh

2. Lnh tr tin v iu kinmt s tin nht nh: NH s thc hin lnh trch tin tr

cho ngi li v iu kin min l sc ng v hnh thc v trn ti khon c s d pht hnh sc.

3. S tin ghi trn sc: l s tin nht nh (c ghi 1 cch n gin, d dng nhn ra

ngay s tin l bao nhiu m ko cn phi tnh ton), ch khp vi s. Nu c s khc

nhau th s cho php chn s tin ghi bng ch l s tin thanh ton (theo Lut Cng c

chuyn nhng VN nm 2005 v Lut Thng nht v sc thuc cng c Geneva 1931)

4. Ni tr tin:L ni m ngi th hng sc ch nh cho ngn hng nh thu xut trnh

sc nhn tin. Thng l NH ni ngi pht hnh sc m TK,hoc chi nhnh, hocNH i l nu NH c yu cu.

Nu khng ghi a ch ngi tr tin th c th suy din. Theo lut CCCCN 2005, l

a im thng tr hoc a im kinh doanh ngi k pht (NH).

Theo Lut Thng nht v sc thuc C Geneva 1931:

- Nu sc ko chr a im tr tin th ly a chghi bn cnh tn Ngi b kpht lm a im tr tin. Nu c nhiu a ch ly a chu tin

- Nu ko chr a im tr tin + ko c a chbn cnh tn ngi b k phtsc c thc thanh ton ti a im KD ca chnh ngi b k pht.

Theo Lut cc cng c chuyn nhng VN 2005:

- Nu sc ko ghi a im thanh tonsc phi c xut trnh thanhton ti a chca Ngi b k pht.


29/91



- Nu sc ko ghi a im thanh ton+ko r a chca ngi b k pht xuttrnh ti a im KD chnh ca ngi b k pht.

5. Thi hn tr tin:l tr ngay, thanh ton trc tip nh tin t.

6. Ngi b k pht:l 1 trung gian ti chnh nm gi ti khon ca ngi k pht sc.Ch yu l cc NHTM, hoc cc t chc tn dng cung ng dch v thanh ton.

7. Ngy v a im pht hnh: nhm xc nh thi hn hiu lc lu hnh ca sc

UlC 1931 CCCCN 2005

- Sc pht hnh v thanh ton trong cngmt quc gia: phi xut trnh trong vng 8

ngy k t ngy xut trnh.

- ~ cng chu lc: 20 ngy- ~ khc chu lc: 70 ngy

30 ngy k t ngy k pht v khng qu 6

thng.

8. Ch k ca ngi k pht: l ch k ca ngi c ti khon m ti NH (l ch ti

khon hoc ngi c y quyn), k bng tay.

Trong , cc ni dung bt buc(theo Lut Thng nht v sc thuc cng cc Geneva

1931 v Lut cc cng c chuyn nhng VN 2005) gm tiu , lnh rt tin v k, ni

tr tin, tn ngi b k pht, ngy v a im pht hnh, ch k ca ngi k pht.

Cu 25: K phiu l g? Ni dung ca K phiu? Khi nim:K phiu l

- Mt cam kt tr tin v iu kin

- Do ngi lp phiu pht ra, nhm ha tr 1 s tin cho ngi th hng c quy nh

trn k phiu, hoc theo lnh ngi th hng tr cho ngi khc.

Ni dung k phiu:1. Tiu K phiu mt trc

2. Cam kt ha tr v iu kin1 s tin nht nh

3. a im tr tin: Nu khng xc nh th coi a ch bn cnh tn ngi to lp hoc

a im kinh doanh ca ngi to lp l ni tr tin (ty quy nh ca PL)


30/91



4. Thi hnK phiu r rng c th

5. Tn + a chngi to lp + ngi th hng

6.Ngy v a imto lp: Nu khng xc nh a im to lp th coi a ch cnh tn

ngi to lp hoc a im kinh doanh ca ngi to lp l ni to lp k phiu7. Ch kca ngi to lp

Mt k phiu nu thiu cc ni dung trn th v hiu, tr 2 ni dung: a im tr

tin/a im to lp:ko xc nh trn k phiuly a ch ghi bn cnh tn Ngi to

lp hoc a im kinh doanh ca Ngi to lp, ty quy nh php lut.

Cu 26: So snh Hi phiu v K phiu?Tiu ch Hi phiu K phiu

- u l mt loi giy tc gi iu chnh v vic thanh ton khng

iu kin mt khon tin nht nh do ngi b k pht trcho ngi

thhng theo quy nh.

- u chu iu chnh ca cc ngun lut Lut hi phiu Anh 1982, lut

Thng mi thng nht ca M, cng c Genevo 1930, v Lut cng

c chuyn nhng Vit Nam 2005

- Cng c cc nghip v: k hu chuyn nhng, bo lnh thanh ton,

chit khu, cm c.

Bn cht Cng c i tin. Cng c cam kt tr tin.

Ngi lp - Do ch n (ngi th hng) lp

- C th ph nhn hoc hn ch

trch nhim ca mnh = 1 iu quy

nh r rng trn hi phiu, v iu

ny ch c hiu lc i vi ngi k

pht.

-Ngi thiu n (Ngi c

ngha v tr tin) lp

- Ko th ph nhn hoc hn ch

trch nhim ca mnh = 1 iu

quy nh trn k phiu. Mi quy

nh nh vy s ko c hiu lc

Vic pht hnh Do 1 ngi k pht to lp Do 1 hay nhiu ngi to lp

Thi gian pht Pht hnh sau khi ngi xut khu Phi pht hnh trc khi ngi


31/91



hnh hon thnh ngha v ca hp ng

c s.

xut khu thc hin ngha v ca

hp ng c s.

S bn >=1 Ch c 1 bn

Tnh lu thng Khng cn bo lnh, tuy nhin cnchp nhn ca ngi b k pht

lu thng d dng

kh nng thanh ton ca kphiu hon ton ph thuc

Ngi pht hnh ra n do

lu thng d dng cn c ngi

bo lnh thanh ton ca 1 t

chc c uy tn

Thi hn tr

tin

C nhiu trng hp ghi thi hn

hi phiu khng r rng, do khxc nh thi hn ca hi phiu

thuc loi no:tr ngay hay tr sau.

C lut quy nh hi phiu ghi nh

th s v hiu. Song cng c lut

quy nh hi phiu c coi nh

l hi phiu tr ngay (Cng c

Geneva 1930, Lut cng c chuyn

nhng Vit Nam 2005)

V l cng c ha tr tin nn k

hn k phiu phi c cc nhr rng c th trn k phiu.

Song, nu k phiu khng quy

nh k hn thanh ton th mt

s lut coi l tr ngay( Cng c

Geneva 1930, Lut cng c

chuyn nhng Vit Nam 2005)

Nghip v

chp nhn TT

C nghip v chp nhn TT: ngi

b k pht chp nhn tr tin v k.

Khng pht sinh nghip v chp

nhn thanh ton

Phm vi s

dng

Ch s dng trong quan h thng

mi

c s dng khng ch trong

quan h TM m cn trong cc

quan h dn s khc.

Mi lin h Thng c ba ngi quan h vi

nhau: Ngi pht hnh HP (ngi k

pht), ngi tr tin theo HP (ngi

b k pht) v ngi hng th

Thng c 2 ngi lin h:

ngi k pht v ngi th

hng


32/91



Cu 27: Cc loi k hu hi phiu p dng trong thanh ton quc t? Trongnhng trng hp no, ngi thhng phi k hu hi phiu?

Cc loi k hu hi phiu p dng trong thanh ton quc t- K hu trng: l k hu khng tn ngi th hng k tip do th tc k humang li, tuy d dng lu thng nhng ri ro ln nu hi phiu ri vo tay ngi khc.

C 2 cch k hu trng l ngi k hu ch k tn v ngi k hu k tn km cu

Tr cho, Tr theo lnh bt c ai

- K hu ch danh: l k hu ch r tn ngi th hngk tip, ch ngi no c ch

nh l ngi th hng mi c hng li s tin hi phiu v quyn chuyn nhng

n y l kt thc.

- K hu theo lnh ch danh: l k hu trong ch nh ngi b k pht hay tr cho ai theo lnh ca ai .

- K hu min truy i: l cch k hu trong ngi k hu ghi thm cu min i li

tin. Ngi k pht vn l ngi tr tin cui cng nu B/E b t chi thanh ton.

Cc trng hp ngi th hng phi k hu hi phiu:-Ngi th hng khng c hng bn, nn k hu chuyn nhng cho nh sx khc.

-Ngi th hng ang cn tin gp, trong lc ch i ngi nhp khu tr tin, c th

chuyn nhng hi phiu cho mt bn khc ly tin trc.

-Ngi th hng ca hi phiu k hu chuyn nhng hi phiucho mt ngi khc

tr s tin m ngi th hng n ca ngi ny.


33/91



Cu 28: K hu Sc? Yu cu v ni dung v hnh thc k hu Sc? Khi nim: K hu Sc l vic th hin bng ngn ng mt sau sc ca ngi

th hng (ngi k pht sc) rng ngi ng chuyn nhng quyn hng

li ca mnh cho 1 ngi khc c ch nh trn sc Yu cu ni dung k hu sc:

-Ngi k hu l ngi th hng hin hnh ghi trn sc

-Ngi k hu chuyn nhng sc cho ngth hng k tip l tr n, nhng ngha v

tr n vn cha chm dt nu ngth 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

- Th hin ch chuyn nhng quyn hng li sc cho ngi khc bng ngn ng. C

3 loi ch chuyn nhng tng ng vi 3 loi k hu: Chuyn nhng ch danh k hu ch danh

Chuyn nhng cho bt c mt ngi no khc m khng ch nh ai l ngi th

hng k tip k hu v danh

Chuyn nhng theo lnh ca mt ngi ch danhk hu theo lnh

- K hu phi v iu kin

- K hu phi chuyn nhng ton b quyn hng li ca sc (nu khng s v hiu, v

khng th thc hin chia s quyn th hng sc cho nhiu ngi).

- K hu min truy i l loi k hu m nu sc khng c thanh ton th ngi th

hng khng c quyn i tin ngi k hu, ch c th i tin ngi k pht sc

-Ngi th hng sc quc t khng th t mnh thu tin t t sc m phi y quyn cho

ngn hng thu h theo phng thc nh thu. Khi phtsinh k hu y quyn

(k hu y quyn khng lm thay i quyn s hu sc)

Yu cu v hnh thc k hu sc:- K hu vo mt sau ca sc, khngk vo mt trc nhm trnh vsk bo lnh TT sc.

- C th k hu vo mt tip phiu. Tip phiu c gn vo sc v th hin l mt b

phn cu thnh ni dung ca sc

-Ngi k hu chuyn nhng sc phi k bng tay trc tip vo t sc. Ch k ny l

ch k ca ch ti khon m sc ra lnh rt tin t ti khon , hoc ch k y quyn.


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Cu 29: Bo lnh thanh ton Sc? Yu cu v ni dung bo lnh v hnh thcbo lnh?

Khi nim:Bo lnh thanh ton sc l vic ngi th ba cam kt vi ngi thhng sc s thanh ton v iu kin ton b hay tng phn tin ca sc nu khixut trnh m sc khng c tr tin.

Yu cu v ni dung bo lnh:-Ngi bo lnh l ngi th ba, khc ngi k pht v ngn hng tr tin

-Ni dung bo lnh phi ghi r l bo lnh cho ngi k pht sc hay ngi k hu sc.

Nu khng ghi r th coi nh l bo lnh cho ngi k pht sc

- Bo lnh l khng th hy b trong thi hn hiu lc ca sc, tr trng hp sc b vhiu

- Bo lnh thanh ton sc l bo lnh c lp. ngi bo lnh thc thi ngha v thanh ton

ca mnh nh cam kt trong ni dung bo lnh ghi trn sc, khng b chi phi bi cc

yu t, ni dung khc.

- Bo lnh sc ch gii hn v ngha v thanh ton sc, khng bo lnh vic thc thi cc

quyn khc ca sc

Yu cu v hnh thc bo lnh:- Bo lnh thanh ton sc c ghi vo mt trc, ghi bo lnh, nhn bo lnh cho ai

v k tn. Khng ghi mt sau trnh nhm vi k hu sc

- C th bo lnh bng mt tip phiu v tip phiu ny phi c gn vi sc, th hin l

mt b phn cu thnh ni dung ca sc.

- C th bo lnh bng mt vn th ring bit (p dngnhiu trong TTQT). l Th

bo lnh. c im: Ngi bo lnh ch b rng buc vi ngi th hng ca th bo

lnh. Nu k bo lnh vo sc th ngi bo lnh phi chu trch nhim vi nhng ngi

lin quan c trn sc (ngi th hng u tin, ngi k hu, ngi k pht, ngi b k

pht)


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Cu 30: Thi hn xut trnh Sc? a im xut trnh? Thc hin tr tin?1. Thi hn xut trnh Sc: l khong thi gian t sc phi c np v NH thanh

ton.

Lut CCCCN 2005 C Geneva UCP 193030 ngy k t ngy k pht nhng ko

chm qu 6 thng k t ngy k sc.

- Lu thng trong nc: 8 ngy k t ngy k

pht

- Lu thng cng lc a: 20 ngy.

- Khc lc a: 70 ngy.

- Sc du lch: thi gian hiulc l v hn.2. a im xut trnh:

- Ghi trn sc, nu ko ghi xut trnh ti a ch ghi bn cnh tn Ngi k pht sc.

Trong trng hp ny, theo qui nh ca Lut Cng c chuyn nhng VN 2005, a

im xut trnh l a ch kinh doanh chnh ca Ngi k pht sc.

- Sc du lch: c th thanh ton tibt k NH il ca NH pht hnh.

3. Thc hintr tin:

-Ng th hng:

+ yu cu tr sc tng phn hay ton phn. i vi tr tin tng phn th phi ghi

s tin tr trn b mt sau ca t sc hoc bng 1 vn th ring bit

+ c quyn yu cu trtin sc trc thi hn xut trnh do lut nh (v trong ti

khon lun ghi c trong t.hn x.trnh sc)

-Ng k hu phi ktra tnh hp thc ca dy chuyn k hu (tc k hu trong khong t.gian

dnh cho vi xut trnh do lut nh)

-Ng th hng sc saut.gian x.trnh ko th buc NH nm gi ti khon ca ng k pht tr

tin (trong trng hp nhiu ng k hu v c nhng ng k sau thi hn x.trnh)

- C thx.trnh i tin ti trung tm thanh ton b tr nu trn sc c quy nh


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Cu 31: Cch thc quy nh thi gian thanh ton v s tin thanh ton tronghi phiu?

1) Cch thc quy nh thi gian thanh ton:

- C 02 loi thi hn tr tin: thi hn tr tin ngay v thi hn tr tin v sau. Nutrn B/E ko quy nh th theo lut VN: tr tin ngay.

- Cch ghi thi hn hi phiu tr tin ngay:

+ Ngay sau khi nhn thy bn th ca hi phiu ny hoc

+ Ngay sau ngy thng nm ca bn th ca hi phiu ny

- Cch ghi thi hn hi phiu tr sau:

+ X ngy sau khi nhn thy bn th ca hi phiu ny hoc

+ X ngy k t ngy k pht bn th ca hi phiu ny hoc+ n ngy thng nm ca bn th ca hi phiu ny.

-Nhng cch ghi thi hn tr tin m h, ti nghako th x thi hn ca hi

phiutheo lut hu ht cc nc qui nh v hiu.

- Thi hn tr tin d b li dng bin thnh mt iu kin thanh tonlut cc nc

quy nh nguyn tc ghi k hn tr tin phi l v iu kin, nu c dk th HP v hiu.

2) Cch thc quy nh s tin thanh ton l mt s tin nht nh

- S tinnht nh l mt s tin c ghi mt cch n gin v r rng, ngi ta cth nhn dng ra ngay s tin l bao nhiu m khng cn phi tnh ton d l php tnh

n gin.

- m bo tnh xc thc th lut thng qui nh s tin va c ghi bng s va

c ghi bng ch v phi thng nht vi nhau. Nu khc nhau th:

+ V hiu (Trung Quc)

+ Ly phn ch (C.u, H.K, VN)

+ S nh hn (cha c lut)

- Theo ULB 1930: cho php ghi s tin nhiu hn mt ln bng ch hoc nhiu hn

mt ln bng snu ko ging nhau th hu ht chn s tin nh hn thanh ton.


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Cu 32: So snh hi phiu dng cho phng thc nhthu v hi phiu dngcho phng thc tn dng chng t?

Hi phiu trong phng thc

nh thu

Hi phiu dng cho phng thc

tn dng chng tGing - u l mt giy bo i tin t ngi k pht (nh xut khu)

- C s tham gia ca ngn hng

- Kh nng o bo thanh ton cao hn B/E dng trong phng thc

m ti khon

-Ngi k pht hiphiuu l ngixutkhu

Khc - B/E i tin trc tip ngi b

k pht: nh NK, hay ngi kkt mua hng ha => trn B/E,

ni n l a ch nh NK.

- NH tham gia vi vai tr l

NH thu h, ko mang tnh rng

buc phi tr khon n cho ng

b k pht nu ng b k pht ko

kh nng chi tr, hay trn

n.

- Cn c vo ha n v hp

ng.

- B/E i tin ngn hng pht hnh

L/C -> trn B/E ni n l a chNHPH

-NH ca ng k pht B/E s d dng

nhn c thanh ton t NHPH nu

trc vic kim tra b chng t

l ph hp v y .

- Cn c vo L/C.


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Cu 33: iu kin thnh lp Sc? Khi thanh ton Sc, ngn hng c trchnhim kim tra g?

1. iu kin thnh lp sc:

-Ngi pht hnh sc phi c tin trong ti khon m ti ngn hng, s tin pht hnhsc khng c vt qu s d trong ti khon. Nu ko c tin ngi pht hnh sc c

th vay ngn hng.

- Sc c gi tr thanh ton trc tip nh tin t nn sc phi c lm bng vn bn c

y ghi ch theo lut nh. Thng thng sc c in theo mu, ng pht hnh sc ch

cn in vo nhng dng trng theo yu cu ca mnh bng bt mc ko phai hay bng

my nh ch

-Nu sc dng tr cho nhiu ng hng li th cn ghi r rng, c th.

2. Khi thanh ton sc, ngn hng c trch nhim kim tra:

- Tnh hp l ca t sc

- Ngy k pht c phi l ngy tng lai so vi thi im nhn sc kim tra

- S tin bng ch v s c khp nhau hay khng

- Ch k ca ngi pht hnh sc

- Tnh lin tc ca dy ch k i vi t sc k danh(.23, N 30)- Kh nng thanh ton/s tin d trong ti khon ca ngi k pht sc


39/91



Cu 34: So snh Sc v Hi phiu? Vc im:

Tiu ch Hi phiu Sc

-Tnh tru tng-Tnh bt buc

-Tnh lu thng

S hnh

thnh v

lu thng

-Hnh thnh t cc giao dch c sl

giao dch hp ng TM.

-Nhng HP khng c hnh thnh

tcc gdich c sl HP khng.

-Da trn c stn dng ngn hng.

-Sc pht hnh m trn ti khoan

khng c s d or vt wa hn

ngch thu chi l Sc khng.

Cch thanhton

-Tin mt or chuyn khon NH -Sc gch cho, Sc chuyn khon,Sc in t chc thanh ton wa

chuyn khon, k c thanh ton =

tin mt

Thi hn

hiu lc

Tt c cc loi HP u c thi hn

hiu lc

-HP tr ngay: 90 ngy t ngy k

pht

-HP tr chm: 1 nm t ngy k pht.

-Sc du lch k c thi hn hiu lc.

-Cn li : 30 ngy t ngy k pht

Thi hn

xut trnh

(Theo

CCCNVN

2005)

-HP tr ngay: ngi b ki pht phi

thanh ton hay t chi thanh ton

trong 3 ngy lm vic t ngy xut

trnh

-HP tr chm: ngi b k pht phi

k chp nhn hay t chi thanh ton

trog 2 ngy lm vic t ngy x.trnh..

NH b k pht phi thanh ton ngay

trong ngy xut trnh hay ngy lm

vic tip theo nu ng` k pht c

tin trong ti khon


40/91



V ngun lut iu chnhTiu ch Hi phiu Sc

Lut Quc

t

-Cng c Genever 1930 (ULC1930)

-Vn kin UB

-Cng c Genever 1931

(ULC1931)-Lut v Sc Quc t ca UB Lut

TM of ICC1882

Lut Quc

gia mang

tnh Quc

t

-Lut HP Anh 1882

-Lut TM thng nht Hoa K 1962

Lut VN - Lut CCCCN 2005- Php lnh thng phiu 08/1999

- Lut CCCCN 2005-Quy ch cung ng v s dung Sc

(Ban hnh km lut CCCCN 2005)

V ni dungTiu ch Hi phiu Sc

- Tiu : phi c (theo lut VN)

- S tin: quy nh n gin, nhn vo l bit ngay s tin c nhn hay s

tin phi tr.

- Ngy k pht: bt buc

- a im tr tin: ko ghi g th quy c l tr skinh doanh ca ngi k

pht

Bn cht L 1 lnh i tin v iu kin L 1 lnh rt tin v iu kin

Thi hn

thanh ton

-Tr tin ngay

-Tr tin sau

Thanh ton ngay khi c xut

trnh


41/91



Phn 3: Cc iu kin TT trong H mua bn NT

Cu 35: Phn bit cc loi tin t trong thanh ton quc t.1. Cn c vo phm vi

s dng

- Tin t quc gia: do NHTW pht hnh, l ng tin php nh,

ni t, c 2 hnh thi l: cash v credit money.

- Tin t quc t: l tin t chung ca mt khi KT, tin Hip

nh (Bretton Woods, Jamaica, SEV, EU, ALBA)

-Tin t th gii:l tin t c tt c cc quc gia trn th gii

tha nhn v s dng lm phng tin thanh ton quc t.

2. Cn c vo s

chuyn i ca tin t

- Tin t t do chuyn i

- Tin t chuyn khon: ch c chuyn t TK ny sang TK

khc m khng c chuyn sang hnh thi tin t.

- Tin t clearing : Ghi trn TK b tr, ko c chuyn qua li

gia cc TK, cng khng c i sang cc hnh thi khc ca

tin t.

3. Cn c vo hnh

thc tn ti ca tin t

- Tin mt (Cash): tin giy, tin kim loi

- Tin tn dng (Credit currency): l tin ti khon, tin ghi s

4. Cn c vo mc

ch s dng tin t

- Tin t tnh ton (Account currency)

- Tin t thanh ton (payment currency)

5. Cn c mc s

dng trong d tr v

thanh ton quc t

- ng tin mnh (hard currency)

- ng tin yu (weak currency)

Cc yu t nh hng n vic la chn ng tin thanh ton:

- Tng quan lc lng 2 bn

- V tr ca ng tin trn th gii- Tp qun s dng ng tin thanh ton

- ng tin thanh ton thng nht trong khu vc.


42/91



Cu 36: Nu cc iu kin m bo hi oi? iu kin m bo hi oi noc th p dng trong iu kin hin nay?

Mc ch: nhm m bo gi tr thc t ca cc khon thu nhp bng tin khi tint ln xung tht thng. C 6 iu kin m bo hi oi:1. iu kin

m bo bng

vng

C 2 hnh thc:

- Thng qua hm lng vng ca ng tin: Gi c hng ha v tng

tr gi ca HD c quy trc tip hay gin tip ra vng (bng mt s

lng vng nht nh hay quy ra mt ng tin ri xc nh gi tr

bng vng ca ng tin ).

- Thng qua gi vng trn th trng: Gi tr vng ca tin c biu

hin qua hm lng vng v gi vng trn th trng.2. iu kin

m bo ngoi

hi (m bo

theo 1 ng

tin)

- L vic la chn mt ng tin tng i n nh, xc nh t gi

vi ng tin thanh ton m bo gi tr ca tin t thanh ton.

- C 2 cch quy nh:

+ H quy nh ng tin thanh ton v tnh ton l 1 loi tin, xc

nh t gi vi mt ng tin khc (l ng tin tng i n nh).

+ H quy nh ng tin tnh ton (l ng tin tng i n nh) v

thanh ton bng ng tin khc.

3. iu kin

mbo hn

hp

- L vic kt hp c 2 iu kin m bo bng vng v iu kin m

bo ngoi hi m bo gi tr tin t.

- Gi c c tnh theo ng tin t bin ng v xc nh hm lng

vng ca ng tin ny.

- n lc tr tin nu hm lng vng thay i => gi c ca hng

ha cng s c xc nh li.

- Xc nh t gi gia ng tin thanh ton v ng tin tnh ton

(trung bnh cng ca 2 t gi cao v thp ti nc c ng tin TNH

TON vo ngy hm trc hm thanh ton).


43/91



4. iu kin

m bo theo

r tin t

- Hin nay, khng tn ti hm lng vng ca cc ng tin. V th,

khng c ng tin no l t bin ng hay ni cch khc, t gi bin

ng lin tc. Do vy, phi da vo nhiu ngoi t ca nhiu nc.

- C 2 cch tnh s bin ngca r tin t iu chnh gi tr H:+ Tng gi tr hp ng thng mi c iu chnh cn c vo mc

bnh qunt l bin ng ca t gi hi oi cr tin t.

+ Tng gi tr hp ng c iu chnh cn c t l bin ng ca

bnh qun tgi hi oi ca c r tin tti thi im thanh ton

so vi lc k kt hp ng.

5. iu kin

m bo theotin t quc t

Gi tr H s iu chnh cn c vo mc chnh lch gia t gi ca

SDR/EUR vi ng tin hp ng.p dng ging iu kin m bongoi hi (coi SDR/EUR l nhng ng tin tng i n nh)

6. iu kin

m bo cn

c vo s bin

ng ca gi

c

C 2 cch:

- C1: s tin H phi tr cn c vo tnh hnh bin ng ca ch s gi

c m thay i mt cch tng ng.

- C2: s tin H phi tr cn c vo tnh hnh bin ng ca gi c

hng trn th trng hay ca gi thnh sn xut loi hng .

Cu 37: iu kin thi gian tr tin trc l g? Nu cc loi tr tin trc? Khi nim:Ngi NK phi trcho ngi XK ton b hoc mt phn tin hng

sau khi k H/H c ph duyt nhng trc khi ngi bn giao hng.

Phn loi: C 2 loi tr tin trc:Cp tn dng xut khu

Ngi NK tr tin trc

cho ngi XK vi mc

ch cp tn dng cho nh

XK.

- ng trc cho ngi XK

- Quy nh: x ngy k t ngy k H or H c hiu lc

- Thi hn cp tn dng, s tin ng trc ph thuc vo

nhu cu vay ca ngi bn v kh nng ca ngi mua.

- Gi HH s rhn sv tr tin ngay (li cho vay c

khu tr vo gi hng)


44/91



t cc m bo thc

hin H

Ngi NK tr tin trc cho

ng XK vi ngha l tint cc m bo thc hin

H NK.

- Thi gian tr trc ngn (10-15 ngy)

- Quy nh: x ngy trc ngy giao hng

- Trng hp p dng: Bun bn ln u

- Thng khng tnh li

Cu 38 - 39: Nu cc loi thanh ton tr tin ngay? iu kin c s giao hngExW, FAS, FCA th ph hp vi loi thanh ton tr tin ngay no? / iu

kin FOB, CIF th ph hp vi loi thanh ton tr tin ngay no?

1. Ngay sau khi NB giao hng

xong KHNG TRN

PHNG TIN VN TI ti

ni giao hng chnh

(COD, CAD)

- k c sgiao hng: EXW, FAS, DAF, FCA

- Cc chng t : bng chng hon thnh ngha v giao

hng khng trn phng tin vn ti (B/L nhn xp,

AWB, Ha n c xc nhn ca ng NK, AWB, RWB,

Post receipt)

2. Ngay sau khi NB giao hng

xong TRN PHNG TIN

VN TI ti ni giao hng ch

nh.

(COBCash on board)

- PTVT: toa xe la, t, x lan, tu bin.

- k c sgiao hng: FOB, CIF

- Cc chng t vn ti : B/L nhn xp hay xp

- Thc tin TMQT: p dng cho PTVT l tu bin.

3. Tr tin ngay sau khi chng

tc xut trnh

(at sight L/C, D/P,)

-NM s tr tin cho NB ngay sau khi cc chng t

c xut trnh cho NM..

- Cn quy nh s lng, s loi chng t, cch

chuyn, ni xut trnh v iu kin giao chng t.


45/91



4. Tr tin sau khi nhn c

chng t v kim tra chng t

(D/P x days)

- Ging cch tr tin 2.3, nhng thay v D/P => D/P x

days.

- TH p dng: HH phc tp v quy cch phm cht, s

lng, chng loi- NH c th trao chng t gi hng cho NM (tr B/L)

NM kim tra chng t

- S dng B/L theo lnh.

5. Tr tin sau khi nhn hng

xong (COR - Cash on receipt)

- Ch c li cho ngi NK

- a im nhn hng: Nc ngi XK, Nc ngi

NK (da vo bin bn gim nh HH ti cng n),

Trn phng tin vn ti (ca ngi NK).

Tham kho: Tr tin ngay sau khi chng tc xut trnh:Cch chuyn:

km hng ha, thng qua ngi chuyn ch HH thng qua ngi chuyn ch, chng t qua bu in HH thng qua ngi chuyn ch, c/t chuyn cho i in ca NM nc NB.

HH: ngi chuyn ch; chng t qua NH iu kin nhn chng t: V iu kin: B/L ch danh C iu kin: D/P, D/OTC

B chng t: Commercial invoice B/L, transport documents Insurance policy C/O, C/Q. packing list, inspection certificate


46/91



Cu 40: Khi nim, cc loi chuyn tin. Quy trnh thanh ton v trng hpp dng ca phng thc chuyn tin.

Xem bng Phng thc chuyn tincui bi.

Cu 41: Khi nim, quy trnh thanh ton v trng hp p dng phngthc m ti khon(ghi s)

Xem bng Phng thc ghi s cui bi.

Cu 42: Nu cc loi ghi s? i vi trng hp ghi s khng c m bo thngi ghi s phi lm g m bo quyn li ca mnh?

Cc loi ghi s: Xem bng Phng thc ghi s cui bi. i vi trng hp ghi s khng c m bo th ngi ghi s phi:

- Quy nh r cc iu khon thanh ton trn s ci ca mnh

- Cn nm r v vn dng lut quc gia v hnh thc ny v tha thun k vi ng c m

s

- C th s dng dch v bao thanh ton ca cc ngn hng m bo khnng s dng

vn v c thanh ton ca mnh.

..............................................................................................................................................

..............................................................................................................................................

Cu 43: Nu khi nim, cc bn lin quan v u nhc im ca phng thcthanh ton nh thu

Xem bng Phng thc nh thu cui bi.

Cu 44: Nu khi nim, ngun lut iu chnh, c im ca phng thcthanh ton nh thu.

Xem bng Phng thc nh thu cui bi.


47/91



Cu 45: URC 522, ICC l g? Hy trnh by tnh cht php l ca URC.- URC 522, ICC (quy tc thng nht v nh thu) l mt tp qun quc t do ICC pht

hnh, l bn sa i nm 1995, iu chnh mt s vn lin quan n phng thc

thanh ton nhthu.- Cc phin bn ca URC mang tnh cht php l ty . iu ny c th hin ch:

+ Tt c cc phin bn u cn nguyn gi tr, cc phin bn sau khng ph nhn

cc phin bn trc

+ Cc bn c t do tha thun p dng hay khng p dng URC iu chnh

nhthu. V tt c cc phin bn u cn nguyn hiu lc, nn khi la chn p dng th

phi ni r l p dng phin bn no. Thng thng, phin bn mi nht hin hnh c

cc bn la chn p dng bng vic dn chiu trong n yu cu nhthu v Lnhnhthu.

+ C th tha thun loi tr, b sung mt siu khon ca URC hoc a thm

cc iu khon khc m URC khng iu chnh. Khi xl nhthu th nhng quy nh c

thtrong nhthu phi c u tin thc hin trc so vi cc iu khon khc ca URC.

+ Tnh cht php l ca URC l di lut quc gia.

Cu 46: Nhng ni dung c bn ca Lnh nh thu v trch nhim ca Ngnhng chuyn nh thu.

Ni dung c bn ca lnh nh thuMt ch th v nh thu th cn c nhng thng tin tng ng nh sau:

1. Cc chi tit v ngn hng nhn lnh nhthu, bao gm tn y , a chbu in hay

a chSWIFT, stelex, phone, fax v stham chiu

2. Cc chi tit vngi nhthu: hv tn y , a chbu in, telex, phone, sfax

3. Cc chi tit vngi tr tin: htn y , a chbu in, telex, phone vs sfax v

a chni xut trnh chng t

4. Chi tit v ngn hng xut trnh nu c: h v tn y , a ch bu in, telex,

phone, sfax

5. S tin v loi tin t s nhthu


48/91



6. Danh sch cc chng t gi km v s th t ca tng chng t

a)cc iu kin v iu khon thanh ton v hoc chp nhn thanh ton

b)Cc iu kin trao chng t:

+Khi thanh ton hoc chp nhn thanh ton+Khi cc iu kin v iu khon khc c thc hin

7. L ph s thu ch r hoc phi thu hay b qua

8. Tin li sc thu nu c, ch cn chr l c c thu hay b qua, bao gm:

- Li sut

- Thi gian tnh li

- C stnh ton (v d mt nm 360 ngy hay 365 ngy)

9. Phng thc thanh ton v hnh thc thng bo thanh ton10. Cc ch dntrong trng hp khng thanh ton hay khng chp nhn thanh ton v/

hoc khng tun theo cc ch dn khc

Trch nhim ca Ngn hng chuyn nh thu: Xem bng Phng thc nhthu cui bi.

Cu 47: Nu khi nim, cc bn lin quan, quy trnh thanh ton nh thu.Xem bng Phng thc nh thu cui bi.

Cu 48: Phn loi v so snh cc loi nh thu, trng hp p dng.Xem bngPhng thc nh thu v So snh nh thu trn v nh thu km chng t

cui bi.

Cu 49: Phn bit nh thu trn v nh thu km chng t. C my loi nhthu km chng t.

Xem bng Phng thc nh thu v So snh nh thu trn v nh thu km chng t

cui bi.

Phn bit:ch cn nu khi nim.

Cu 50: Phn tch vai tr ca cc ngn hng trong phng thc thanh tonnh thu.

Xem bng Phng thc nh thu v So snh nh thu trn v nh thu km chng t

cui bi.


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Cu 51: Phn tch u nhc im ca phng thc nh thu km chng t ivi:

a. Ngi xut khub.

Ngi nhp khu

Xem bng So snh nh thu trn v nh thu km chng t cui bi.

Cu 52: Phng thc tn dng chng t: khi nhim, ngun lutiu chnh. Khi nim: l mt s tha thun, trong 1 ngn hng (ngn hng m th tndng) theo yu cu ca khch hng (ngi yu cu m th tn dng) s tr mt s tin

nht nh cho mt ngi khc (ngi hng li s tin ca th tn dng) hoc chp nhn

hi phiu do ngi ny k pht trong phm vi s tin khi ngi ny xut trnh chongn hng mt b chng t thanh ton ph hp vi nhng quy nh ca th tn dng.

Ngun lut iu chnh Vit Nam:

- Lut thng mi Vit Nam nm 2005

- Php lnh ngoi hi Vit Nam nm 2005

- Cc ngun lut iu chnh ngn hng pht hnh v ngi yu cu

- UCP 500 1993 ICC, nu c dn chiu trong L/C

Quc t:- Cc qui tc v thc hnh thng nht v tn dng chng t ca ICC UCP 500 1993

- Tp qun ngn hng tiu chun quc t dng kim tra chng ttheo tn dng chng

t ISBP 645 2003 ICC

- Bn ph trng UCP 500 v vic xut trnh chng t in t

- Cc qui tc thng nht v hon tr tin gia cc ngn hng theo tn dng chng t ICC

1995

Cu 53: UCP600 l g? ISBP681 l g? Mi quan h gia UCP600 v ISBP681? ngha ca chng trong phng thc thanh ton tn dng chng t.


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oUCP600:UCP l b quy tc v thc hnh thng nht v tn dng chng ttrong xut nhp khu,va c Phng Thng mi Quc t (ICC) hon tt. Trong quy

nh quyn hn trch nhim ca cc bn lin quan trong giao dch tn dng chng

t.UCP 600 l bn sa i ln th su ca ICC. im mi ca UCP 600 ln ny l quynh c th v chi tit ngha v, trch nhim ca cc ngn hng tham gia thanh ton v

trch nhim ca cc doanh nghip xut nhp khu; quy nh chi tit cc mc ph p dng

chung trn ton th gii i vi tng loi giao dch, gip hot ng xut nhp khu thun

tin hn; thi gian kim tra chng t ch mt 5 ngy lm vic thay v 7 ngy nh trc.

oISBP 681: ISBP 681 l tiu chun quc t v thc hnh ngn hng trongkim ra chng t xut trnh theo phng php tn dng chng t dc ban hnh km theo

UCP 600. ISBBP 681 l phin bn c son tho bi y ban k thut v thc hnh ngnhng ca phng thng mi quc t ICC nhm gii thch r rng cch thc hin UCP600

ivi nhng thao tc thc t v thc hnh ngn hng trong kim ra chng t xut trnh

theo phng php tn dng chng t .

oMi quan h:ISBP681 l s nht qun vi UCP600 cng nh cc quan imv cc quyt nh ca y ban ngn hng ca UCP .Vn bn ny khng sa i UCP600 ,

m ch gii thch r rng cch thc hin UCP i vi nhng ngi lm thc t lin quan

n tn dng chng t .Tuy nhin phi tha nhn l lut l ca mt s nc c th btbut p dng cc tp qun khcvi quy nh trong vn bn ny

* ngha ca chng trong phng thc thanh ton tn dng chng t.

- Khc phc cc xung t v lut iu chnh tn dng chng t gia cc quc gia bng

vic xy dng mt bn quy tc thng nht cho hot ng tn dng chng t.

- L c s php l quan trng cho cc giao dch thng mi tr gi hng t la hng

nm trn th gii.


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Cu 54: Nu cc bn lin quan, quy trnh thanh ton tn dng chng t vtrng hp p dng.

Cc bn lin quan-

Ngi yu cu m th tn dng (Applicant)thng l nh nhp khu- Ngn hng m th tn dng (Issuing bank)- Ngi hng li th tn dng (Beneficiary) thng l ngi xut khu- Ngn hng thng bo th tn dng (Advising bank)- Ngn hng xc nhn (Confirming bank)- Ngn hng tr tin (Paying bank)- Ngn hng ch nh ( Nominated Bank)

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


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Quy trnh thanh ton tn dng chng t

1. Ngi yu cu (Applicant) gi n yu cu pht hnh th tn dng v tin hnh k qu

vi Ngn hng pht hnh (Issuing Bank)

2. Ngn hng pht hnh pht hnh L/C qua Ngn hng thng bo (Advising Bank)

3. Ngn hng thng bo tin hnh thng bo L/C v chuyn bn gc L/C cho Ngi

hng li (Beneficiary)

4. Ngi hng li tin hnh giao hng cho Ngi yu cu

5. Ngi hng li xut trnh chng t i tin Ngn hng pht hnh L/C qua Ngn hng

thng bo

6. Ngn hng pht hnh tin hnh kim tra b chng t v thng bo kt qu kim tra cho

Ngi yu cu

7. Ngi yu cu chp nhn hay t chi thanh ton

8. Ngn hng pht hnh thng bo chp nhn hay t chi b chng t


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Cu 55: Ni dung ca n yu cu mL/C v cc bn lin quan. Ni dungn da sn theo mu Satndafo, Standaci thng dng quc t. Cc n v nhp khu nngn hng xin mua n k trn v ch vic in vo ch trng nhng ni dung cn thit

v xa i nhng ni dung ko cn thit.(c th m bng in hoc th)

Ni dung bao gm:

+ Yu cu v loi L/C ( hy ngang hay ko)

+ Tn Ngn hng thng bo ( ngh), swift code

+ Ngi yu cu m L/C

+ Ngi hng li+ Ngy, ni hiu lc ca L/C

+ Phng thc thanh ton(hi phiu, tr ngay hay tr chm)

+ M t hng ha

+ S tin th tn dng(ghi r k hiu tin t, loi ngoi t, bng s v ch-phi

khp nhau)

+ S bn chng t thanh ton( vn n: theo lnh ngn hng pht hnh L/C, ha

n thng mi cn ha n chi tit ghi thm DETAILED)

+ Cch giao hng (mt ln, tng phn, c chuyn ti hay ko, ni giao, ni nhn

hng): GHI THEO L/C.

+ Mt s cc iu kin khc(ph xc nhn L/C ai chu, c tin hnh tr tin bng

in hay ko, ai chu chi ph in tn.)

+ li cam kt v thanh ton chi ph, k qu, xut trnh chng t.

+ CH K GIM C n v KD XNK.

Cc bn lin quan-Ngn hng pht hnh (Ngn hng ni nhn n yu cu)

- Ngn hng thng bo

-Ngi yu cu m n

-Ngi hng li


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Cu 56: L/C l g? Tnh cht c bn ca L/C. Khi nim

Th tn dng thng mi (Letter of Credit) l 1 chng th (in hoc chng ch), trong

Ngn hng pht hnh L/C s cam kt tr tin cho Ngi xut khu nu h xut trnh ccc chng t ph hp vi cc iu kin v iu khon quy nh trong L/C.

Tnh cht c bn- L/C l hp ng kinh t 2 bn

- L/C c lp vi 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 thanhton v la o

Cu 57: Nu cc ni dung ch yu ca th tn dng. C s no kim trani dung ca L/C.

Ni dung L/C:1. S hiu L/C

- Tt c L/C u phi c s hiu ring ca n

- Dng trao i th t, in tnh c lin quan n vic thc hin L/C

- Ghi vo chng t c lin quan

2. a im pht hnh L/C:L ni m Ngn hngpht hnh L/C vit cam kt tr tin cho

Ngi hung 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 hiu lc ca L/C v cui cng l

cn c Ngi xut khu kim tra xem Ngi nhp khu thc hin vic m L/C c

ng hn nh quy nh trong hp ng ko.

4. Tn, a ch ca nhng ngi c lin quan n L/C


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5. S tin ca L/C:

- c ghi bng s v bng ch thng nht vi nhau.

- Tn ca n v tin t phi r rng

- Ko nn ghi s tin di dng mt s tuyt i.6. Thi hn hiu lc ca L/C:l thi hn m NH pht hnh L/C cam kt tr tin cho Ng

hng li, nu Nghng li xut trnh chng t trong thi hn v ph hp vi nhng

quy nh trong L/C. Bt u tnh t ngy m L/C n ngy ht hiu lc ca L/C.

7. Thi hn tr tin:

- L thi hn tr tin ngay v tr tin sau.

- Ph thuc vo qui nh ca hp ng

8. Thi hn giao hng:- Ghi trong L/C


- C quan h cht ch vi thi hn hiu lc ca L/C

9.Nhng ni dung v hng ha:tn hng, s lng, trng lng, gi c, qui cch phm

cht, bao b, k m hiu c ghi vo L/C. i vi hng ha c quy cch phm cht

phc tp th hin di th ko ghi vo L/C m gi th nh km.

10.Nhng ni dung v vn ti, giao nhn hng ha:iu kin giao hng, ni gi v nigiao hng, cch vn chuyn v cch giao hng, c ghi vo th tn dng

11.Nhng chng t phi xut trnh:

- L mt ni dung then cht ca L/C

- L mt bng chng ca Ngi xut khu chng minh rng hon thnh ngha v giao

hng v lm ng nhng quy nh trong L/C

-Ngn hng pht hnh da vo tin hnh tr tin cho Ngi xut khu

12. S cam kt tr tin ca ngn hng pht hnh L/C: l ni dung cui cng ca th tn

dng v n rng buc trch nhim ca Ngn hng pht hnh.

13.Nhng iu khon c bit khc

14. Ch k ca ngn hng pht hnh


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C s kim tra ni dung ca L/C:L hp ng thng mi quc t k ktgia 2 bn. L/C phi ph hp vi hp

ng v ko mu thun vi nhng ni dung c bn ca hp ng. Ngi kin tra L/C phi

l cn b nghip v kinh doanh xut khu, thu hiu hp ng m mnh chun b thchin. Trong trng hp kim tra L/C ca 1 hp ngb sung( Additional Contract) th ko

nhng phi cn c vo hp ng ny m cn phi da vo hp ng gc (Original

Contract) , bi v hp ng b sung ch k nhng iu khon c th m hp ng gc

cha cp n.

Cu 58: Trnh by 3 ni dung sau ca L/C: ngy m, ngy ht hn v thigian giao hng. Mi quan h gia 3 mc thi gian ny.

Ngy pht hnh L/C (ngy m L/C): l ngy bt u pht sinh cam kt ca Ngnhng pht hnh L/C vi Ngi hng li L/C, l ngy bt u tnh thi hn hiu lc ca

L/C v cui cng l cn c Ngi xut khu kim tra xem Ngi nhp khu thc hin

vic m L/C c ng hn nh quy nh trong hp ng khng.

Ngy m L/C hp l ph thuc vo cc yu t sau:

-S ngy cn thit ngi NK m L/C, pht hnh, thng bo L/C ti ngi bn.

S ngy ny li ph thuc vo a im nc ngi mua, ngi bn, ni giao hng.

-Tnh cht, c im hng ha NK, iu kin giao nhn vn ti, phng thc kinh

doanh ca ngi xut khu.

Ngy ht hn: l mc thi gian nh du thi hn hiu lc ca L/C, qu ngy ny,L/C s tr nn v hiu, Ngn hng s khng cn ngha v tr tin cho Ngi hng li d

Ngi hng li c xut trnh y v ph hp nhng chng t yu cu.

Ngy ht hn hiu lc ca L/C phi sau ngy giao hng mt thi hn hp l. Thi gian

ny ti thiu phi bng hoc ln hn 21 ngy lm vic ( theo iu 14c UCP 600).


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C th l:

-S ngy cn thit lp chng t ( 3 n 4 ngy)

-Ngn hng thng bo kim tra chng t ( 2 ngy)

-Ngn hng chuyn chng t i ( 5 n 7 ngy)-a im thanh ton

-S ngy cn thit NHPH kim tra v th hin ch c thanh ton hay khng (5 ngy

iu 14B UCP 600)

Thi hn giao hang:- Ghi trong L/C


- C quan h cht ch vi thi hn hiu lc ca L/C Mi quan h gia 3 mc thi gian ny: Xem cu 84

Cu 59: Th no l xut trnh ph hp? Nu chng t xut trnh ph hp vicc 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?

Xut trnh ph hpvi L/C ngha l:- Ph hp lut l, tp qun m 2 nc k kt H ang p dng v c dn chiu vo L/C;

- ND v hnh thc theo quy nh ca L/C.

-ND v cc s liu lin quan gia cc chng t ko c mu thun.

Nu chng t xut trnh ph hp vi cc quy nh trong hp ng c s, nhngkhng ph hp vi L/C th ngn hng pht hnh ko thanh ton tin cho ngi hng

li v L/C hon ton c lp vi hp ng c s v Ngn hng ch kim tra b chng

t da trn c s ph hp vi L/C.


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Cu 60: Nu quy trnh sa i v hiu lc ca cc sa i th tn dng theoUCP600

Quy trnh sa i L/C(9,10 UCP 600):- n v kinh doanh nhp khu gi Giy iu chnh th tn dng c ch k ca Gim

c n NHPH L/C.

-NHPH xem xt chp nhn sa i hoc ko. Nu chp nhn:

- Ngn hng pht hnh thng qua ngn hng thng bo thng bo cho ngi th

thng v sa i; k t khi sa i th khng th hy b. Ngn hng xc nhn c th

chn thng bo khng xc nhn nhng phi thng bo khng chm tr cho ngn hng

pht hnh v ngi th hng.

-Ngi th hng thng bo li l CHP NHN hay T CHI sa i n ngn hng thng bo sa i .

-Ngn hng thng bo sa i phi bo ngc li l sa i c chp nhn hay khng.

Hiu lc ca cc sa i L/C (Theo iu 10 UCP 600):- Hiu lc tu chnh L/C tnh t ngy tu chnh;

- Sa i phi c lm thnh vn bn

- Sa i phi trong thi hn hiu lc ca L/C

- Chp nhn tu chnh tng phn ko c gi tr

- Phi c s xc nhn ca NHPH v NH xc nhn v ca ngi th hng L/C


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Cu 61: Cc loi chng t, cch xut trnh b chng t ph hp vi L/C vthi hn xut trnh.

Cc loi chng t

CHNG T THNG MI CHNG T VN TI:

- Vn n ng bin

- Vn n hng khng

- Chng t vn ti a phng thc

- Chng t vn ti ng st, ng b, ng thy ni a

CHNG T BO HIM:- Bo him n (Insurance Policy)- Giy chng nhn bo him (Insurance Certificate)

- Hp ng bo him bao (Open Policy, Floating Policy, Open Cover)

- Phiu bo him (Cover Note)

CHNG T HNG HA- Ha n thng mi (Commercial Invoice)

- Giy chng nhn xut x (Certificate of ogirin)

- Phiu ng gi (Packing List)

- Giy chngnhn cht lng (Certificate of Quality)

- Giy chng nhn s lng/trng lng (Certificate of Quantity/Weight)

- Giy chng nhn kim nh (Certificate of Inspection)

- Giy chng nhn kim dch thc vt (Phytosanitary Certificate)

- Giy chng nhn kim dch ng vt (Veterinary Certificate)

- Giy chng nhn v sinh (Sanitary/Health Certificate)

CHNG T TI CHNH- Hi phiu

- K phiu

- Sc

- Th thanh ton


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- Ha n lnh s (Consular invoice)- Ha n hi quan (Customs invoice)- Bng k chi tit (Specification)-

Giy chng nhn hn ngch xut khu (Export quota Certificate)- Giy chng nhn hun trng ( Fumigation Certificate )

Cch xut trnh b chng t ph hp vi L/C(IU 17 UCP)Ngn hng pht hnh L/C thng yu cu ngi hng li L/C tha mn nhng iu sau:

- Cc loi chng t m Ngi hng li L/C phi xut trnh. S loi chng t ti thiu

thng c qui nh trong hp ng. Trn c s hp ng ny, Ngi NK quy nh c th

ha cc loi chng t m Ngi XK phi trnh- S lng bn chnh v bn sao chng t mi loi

- Yu cu k pht tng loi chng t nh th no

Thi hn xut trnh chng t- B chng t lun phi c xut trnh trong thi hn hiu lc ca L/C (tr trng hp

ngy ht hn ri vo ngy l th ngy hiu lc ca L/C c gia hnvo ngy lm vic tip

theo ca Ngn hng v loi tr trng hp xy ra trng hp bt kh khng)

-Ngy ht hn xut trnh chng t phi c quy nh trong th tn dng. Ngy ht hn

thanh ton hoc thng lng thanh ton s c coi l nh ngy ht hn xut trnh (iu 6d

UCP600)

- Thi hn xut trnh chng t vn ti phi do ngi th hng hoc ngi thay mt thc

hin khng mun hn 21 ngy theo lch sau ngy giao hng , nhng trong bt c trng hp

no cng khng mun hn ngy ht hn ca th tn dng


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Cu 62: Nu trch nhim ca cc Ngn hng tham gia trong quy trnh thanhton L/C theo UCP600.

Ngn hng pht hnh L/C (Issuing Bank hay Opening Bank)- Gio trnh NT (trang 341+336):

+ Pht hnh L/C da trn n yu cu m L/C, tm cch thng bo L/C cng vi

vic gi bn gc L/C cho ngi hng li L/C.

+ Thng bo ko chm tr cho ngi hng li cc sai bit, gi chng t li v ch

kin ca ngi hng li; hoc tr li chng t cho ngi xut trnh ko chm tr nu cc sai

bit ny ko th b qua.

+ Sa i, b sung nhng yu cu ca Ngi yu cu pht hnh L/C, hoc ca Ngi

hng li L/C i vi L/C c m. (tuy nhin, bn no mun sa i phi c s ng ca Ngn hng pht hnh).

+ Kim tra b ngoi cc chng t do ngi hng li L/C gi n xem c ph hp

vi quy nh ca L/C. C: tr tin. Ko: t chi thanh ton

+ Chu trch nhim mi hu qu pht sinh do li ca mnh.

- UCP 600 (iu 7)

+ Tr tin cho ngi hng li, hoc tr tin cho Ngn hng tr tinnu ngn hng

ny tr tin h v chuyn giao li cc chng t ph hp

Ngn hng thng bo (Advising Bank) (UCP KHNG QUYNH)- Khi nhn c thng bo L/C ca Ngn hng pht hnh L/C, ngn hng ny s chuyn

ton b ni dung L/C nhn c cho Ngi hng li L/C di hnh thc vn bn

- Chchu trch nhim chuyn nguyn vn bc in , ch ko chu trch nhim phi dch,

din gii cc t chuyn mn qua ting a phng. Nu sai nhng ni dung in nhn th

Ngn hng phi chu trch nhim

- Khi nhn c b chng t ca Ngi hng li L/C th Ngn hng phi chuyn ngay v

nguyn vn b chng t ti Ngn hng pht hnh L/C. Ko chu trch nhim v nhng

hu qu pht sinh do s chm tr, mt mt chng t trn ng i n Ngn hng pht hnh

L/C min l chng minh c mnh gi nguynn v ng hn b chng t qua bu

in.


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Ngn hng tr tin (Paying Bank) (UCP KHNG QUYNH)- L 1 ngn hng khc do Ngn hng pht hnh L/C y quyn tr tin

-Nu a im tr tin qui nh ti nc Ngi hng li L/C th Ngn hng tr tin thung

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 gi n

Ngn hng xc nhn (Confirming Bank)- L ngn hng th 3 theo yu cu ca Ngn hng pht hnh L/C ng ra cng cam kt tr

tin cho Ngi hng li L/C.

- UCP 600 (iu 8):

+ Trng hp ko ng xc nhn, phi thng bo ngay vi ngn hng pht hnh+ Tr tin cho ngi hng li khi b chng t c xut trnh n ngn hng xc

nhn, hoc tr tin cho Ngn hng tr tin nu ngn hng ny tr tin h v chuyn giao

li cc chng t ph hp

Cu 63: So snh u nhc im ca phng thc thanh ton tn dng chng tvi cc phng thc thanh ton khc v trng hp p dng

u im Nhc im

Chuyn

tin

n gin

Chi ph thp nht

Thi gian thanh ton nhanh

Ri ro cao nht

Ghi s Chi ph thp

D thc hin

+ i vi nh NK

c thanh ton chm

C thc li khi ngoi t

gim gi

i vi nh NK

Ri ro khi ngoi ttng gi

Nh XK ko th giao hng hoc giao hng ko

ng thi gian, chng loi, cht lng

i vi nh XK

Ri ro khi ngoi ttng gi

Nh NK c th khng thanh ton hoc khng


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th thanh ton ( v d do cc bin php kim

sot ngoi hi) hoc ch tm tr hon thi

gian thanh ton nn ngi XK bng vn.

Bo lnh Ngi bn c li do vicgiao hng c m bo

m khng phi tn chi ph

cao nh L/C.

Bt li cho ngi mua hn so vi L/C.

Th tn

ng d

phng

C li cho nh NK v c

m bo v vic giao hng

nu c bt c sai st, hng

hc no xy ra.

Phc tp hn cho nh XM.

Nh thu _Dung ha c quyn li

& ri ro gia ng` mua &

bn (so vi ghi s)

_Gim c chi ph so vi

LC

_Tc nhanh hn so vi

ghi s

_i vi nh NK:

.Hng ha c th khng ng vi cht

lng/yu cu ca hp ng sau khi thanh

ton/chp nhn thanh ton.

.Khng kim sot c chng t xut trnh.

_i vi nh XK:

.Ngi mua c th t chi nhn hng.

.Ngi mua khng thanh ton/chm thanh

ton.

.Ngn hng khng chu trch nhim khi nh

NK ko thanh ton hay c gian ln thng

mi, gi mo chng t

.Hng ha b mt mt hao ht + chi ph pht

sinh khi thu hi li hng hay tm ngi mua

khc khi b t chi thanh ton/nhn hng.

.Ri ro v chnh tr ti nc nhp khu.


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Tn dng

chng t

An ton cao cho cc bn NH ch lm vic vi chng t m ko quan

tm n tnh trng hng ha => khkim sot

Phc tp

Tn thi gianChi ph cao

TRNG HP P DNG L/C:- n hng u tin.

- Tr gi n hng ln.

- Mi quan h lm n mua bn gia 2 bn cha lu di, nn dng L/C v y l phng thc

dung ha c quyn li v ngha v ca c 2 bn, li c th ty tng trng hp c th mla chn loi L/C ph hp ( v c rt nhiu loi L/C).

Cu 64: Nu cc loi th tn dng v trnghp p dngC 11 loi th tn dng:

1.Th tn dng c

th hy ngang

( Revocable L/C)

t c p dng do tnh an ton khng cao

[L/C ny ch l mt li ha tr tin ch khng phi 1 cam kt tr

tin.]

2. Th tn dng

khng th hy

ngang

( Irrevocable L/C)

c p dng rng ri, hu ht cc loi L/C trong thc t u l

L/C khng hy ngang ( cho d trn L/C c ghi hay khng).

3. Th tn dng xc

nhn

( Confirm L/C)

Nu l hng c ga tr ln, ngi hng li L/C khng tin tng

vo kh nng ti chnh ca NH m L/C hoc khng chp nhn

nhng ri ro chnh tr tn ti hay tim n nc ca NH m th

c quyn ngh xc nhn bi ngn hng th ba bin L/C

thnh L/C c xc nhn.


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4. Th tn dng

min truy i

(Without recourse

L/C)

c p dng rng ri trong nhiu trng hp do c tnh an ton

cao.

5. Th tn dng c

th chuyn nhng

( Transferable L/C)

p dng trong mua bn thng qua trung gian, hoc khi ngi

hng li u tin c nhu cu khu tr n ca mt bn th ba c

th yu cu m th tn dng c th chuyn nhng.

6. Th tn dng tun

hon (Revolving

L/C)

Trong quan h mua bn hng ha m cc bn mua bn quen thuc

v tin cy ln nhau, bun bn thng xuyn, nh k, s lng

ln, giaonhiu ln trong mt thi gian nht nh; hng ha ng

nht v phm cht, chng loi, cch ng gi bao b

7. Th tn dng gip

lng

( Back to back L/C)

Dng trong mua bn thng qua trung gian khi m ngi trung

gian khng mun s dng L/C chuyn nhng, v h khng mun

lm l thng tin, b mt khch hng ca mnh.

93666927 dap an cau hoi van dap 84 cau final

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