Bi 1:Mt Khch hng vay ngn hng A mt khon tin: 200 triu ng vi thi hn 6 thng, li sut 1%/thng. K hoch vay vn tr n gc nh sau:Ngy 5/3 rt vn 80 trNgy 10/4 rt vn 90 trNgy 3/5 rt vn 30 trNgy 15/7 tr n 50 trNgy 10/8 tr 70 trS cn li tr khi ht hnYu cu:Tnh s li khch hng trn phi tr vo cc thi im tr n theo d n thc t v theo s tin tr gc.

Tr li:

5/03 - 15/07 : 4 thng 10 ngy : 131 ngy10/4 - 15/07 : 3 thng 5 ngy : 95 ngy3/5 - 15/07 : 2 thng 12 ngy :72 ngyD n n ngy 15/07 l 150 tr15/07 - 10 /08 : 25 ngyD n n 10/8 : 80 tr10/08 - 05/09 ( ngy o hn HD) : 25 ngy

Li tnh theo s d thc t :80* 1%*131/30 + 90*1%*95/30 + 30*1%*72/30 + 150* 1%*25/30 + 80*1%*25/30

Li tnh theo d n BQ :Tng((Di*Ni)* i)/N : ( 80* 131 + 90*95+30*72+150*25+80*25 )* 1%)/( 131+95+72+25+25)

Bi 2:Mt doanh nghip vay ngn hng thng mi 100 triu ng, vi thi hn 3 thng (t 18/3/N n 18/6/N). Ngn hng cp tin vay cho doanh nghip gn mt ln vo 18/3/N. Li c tnh v tr cng vi n gc phi tr vo hai thi im: ngy 3/5/N v ngy 18/6/NLch tr n gc nh sau:Ngy 3/5/N tr s tin: 42triu ng.Ngy 18/6/N tr s tin: 58triu ng.Yu cu:1. Tnh s li m doanh nghip vay phi tr.2. Nu s tin 42 triu ng doanh nghip vay tr vo ngy 3/5/N bao gm c gc v li tin vay, th s tin doanh nghip vay phi tr vo ngy 18/6/N l bao nhiu?Tr li:1)D n 18/3 - 3/5 : 46 ngy l 100 trD n 03/05 - 18/06 : 46 ngy l 58

C th tnh theo 2 cch :100* 1%* 46/30 + 58* 1%*46/30 === 2.423 trhoc : 42 *1% * 46/30 + 58*1%*92/30 === 2.423 tr2)03/05 tr 42 tr cho c gc v li.Li phi tr : 100* 1%* 46/30 =1.5333 tr

=> D n gc l : 100 -( 42 - 1.53333 ) = 59.5333Cui k Kh cn phi tr : 59.5333 * ( 1+ 1%*46/30 ) = 60.446 tr

Bi 3:Trong nm N, DN A c NH cp 1 HMTD: 500 tr. Thng 3/N c mt s giao dch nh sau:Ngy 5/3, DN A rt tin vay: 198 tr Ngy 10/3, DN A rt tin vay: 37 tr Ngy 18/3, DN A tr n: 230 tr Ngy 25/3, DN A rt tin vay: 350 tr Hy tnh li tin vay DN A phi tr NH trong thng 3/N (theo d n bnh qun). Bit d n TK cho vay u thng l 95 tr. Li sut cho vay ca NH l 0,95%/thng.Tr li:(Lp bng trong Excel)Bi 4:Mt khch hng nhn c khon tn dng 100.000 USD vi cc iu kin sau:Vn vay c rt lm 02 ln, ln u rt 50.000 USD,02 thng sau rt tip 50.000 USD. Sau thi gian s dng tin vay 07 thng k t ngy rt vn ln 2,khch hng tr n gc 60.000 USD, s cn li c tr sau 03 thng tip theo.- Li sut cho vay: 6% nm;- Ph tr n trc hn: 0,1%/ thng tnh trn s tin tr n trc hn;- Ph cam kt: 0,2%/ s tin vay;- Th tc ph ngn hng quy nh l 0,1% s tin vay;- Ngn hng thu ngay tin li v th tc ph;Yu cu:Tnh ph sut tn dng ca khon tn dng trn theo nm v cho nhn xt?Bit rng:Ngay t ln tr u tin, theo s ng ca ngn hng, khch hng tr ht n.Tr li:

Ph sut = ((thu nhp NH) / ( s tin KH thc nhn * k d n BQ )) * 100%= (( 50* 6%*2/12 + 100*6%*7/12 + 40*3*0.1 + 100 *(0.2%+0.1%)) /( 100 -( 50* 6%*2/12 + 100*6%*7/12 + 40*6%*3/12+100* 0.1))*((50*2+100*7)/100)=(T tnh)

Bi 6:Mt doanh nghip xy dng c nhu cu vay theo hn mc tn dng trong nm N+1, gi b h s vay vn n NH A, trong c ti liu sau:K hoch sn xut kinh doanh nm N+1. (n v: triu ng)1K hoch gi tr sn lng nm N+1129.6212Doanh thu d kin nm N+1102.0003Vng quay VL2 vng/nm4Chi ph:Nguyn nhin vt liu94.623Chi lng15.554Chi ph my3.888Thu GTGT phi np (phng php khu tr)6.481Chi ph trc tip khc1.944Chi ph qun l2.592Li vay vn1.440Yu cu:Xc nh hn mc tn dng nm N+1 ca DN ti NH A, bit rng VL rng v vn m doanh nghip chim dng, vay mn c ca NH khc nm N+1 l 40 t ng.

Tr li:

Di y l cm cng thc PHI NH khi lm cc BT v tnh HMTD

HMTD = Nhu cu vn LD - Vn TC tham gia - Ngun tham gia khcVn TC tham gia = TSL - N Ngn hnNhu cu VL =CHi ph SXKD/ vng quay vn LDVng quay vn L = DT thun / TSLD BQ

+ Tng chi ph SXKD :Nguyn nhin vt liu94.623Chi lng15.554Chi ph my3.888Thu GTGT phi np (phng php khu tr)6.481Chi ph trc tip khc1.944=122.490Vng quay VLD : 2 vng / nm=> nhu cu VLD =122.490/2=61.245=> HMTD = 61.245 - 40.000 = 21.245 trBi 7:Trong thng 9/N cng ty gm s X c ngh NHTM A cp mt hn mc tn dng cho qu IV/N, p ng cc nhu cu vn lu ng. K hoch kinh doanh qu IV/N gi cho ngn hng c mt s ni dung nh sau:

Sau khi thm nh, ngn hng A ng cho vay vi li sut 0,9%/thng. Khi thc hin hn mc ny, vo cui ngy 30/11/N d n ti khon cho vay l: 4.647 triu ng. Trong thng 12/N c pht sinh mt s nghip v kinh t nh sau:Ngy 1/12:- Xin vay tr tin mua men v bt mu: 564 triu ng, hn tr vo 25/12/N.- Xin vay thanh ton tin mua thit b: 543 triu ng, hn tr vo 27/12/N.Ngy 10/12:- n hn tr ngn hng A theo cam kt trn giy nhn n pht sinh t thng trc: 653 triu ng- Xin vay chi thng cho cho nhn vin: 32 triu ng, hn tr vo thng 1/N+1.- Xin vay thanh ton tin in sn xut: 23 triu ng, hn tr trong thng 1/N+1.Ngy 15/12:- Np sc bo chi do cng ty G pht hnh s tin: 454 triu ng- Xin vay thanh ton tin chi qung co: 25 triu ng, hn tr trong thng 1/N+1.Ngy 18/12:- Vay thanh ton tin mua t ch hng: 870 triu ng, hn tr trong thng 1/N+1.- Xin vay chi lng: 20 triu ng, hn tr trong thng 1/N+1.Yu cu:1. Xc nh hn mc tn dng qu IV/N?2. Xc nh s d ti khon cho vay cui thng 12/N v li tin vay phi tr trong thng 12/N?Bit rng:1. Cng ty X ch c mt ti khon cho vay ti ngn hng A.2. Ngn hng A t trch ti khon tin gi ca cng ty X thu n khi n hn.3. Theo d tnh ca doanh nghip X: Vn lu ng rng v cc khon vn khc c s dng trong qu IV/N l 6.045 triu ng. Vng quay vn lu ng trong nm N l 6 vng.4. Gi nh Ti khon tin gi ca cng ty X lun s d thanh ton n.Tr li:

Vay tr tin mua men v bt mu: 564 triu ng, hn tr vo 25/12/N =>ng cho vayNgy 1/12 :d n5211 triu ng ( tn d 9 ngy )

Vay thanh ton tin mua thit b: 543 triu ng, hn tr vo 27/12/N=> T chiL do:y ko thuc vay VL m t ngun vay khc

Tr ngn hng A theo cam kt trn giy nhn n pht sinh t thng trc: 653 triu ng=> ng Ngy 10/12 : d n 4581 tr trong 5 ngyVay chi thng cho cho nhn vin: 32 triu ng, hn tr vo thng 1/N+1=>T chi

Xin vay thanh ton tin in sn xut: 23 triu ng, hn tr trong thng 1/N+1=>ng

Np sc bo chi do cng ty G pht hnh s tin: 454 triu ng(=> Ko lin quan)Ngy 15/12, d n 4606, s ngy 3

Xin vay thanh ton tin chi qung co: 25 triu ng, hn tr trong thng 1/N+1 =>ng Ngy 18/12, d n 4626 tr, s ngy 7Vay thanh ton tin mua t ch hng: 870 triu ng, hn tr trong thng 1/N+1 =>T chi

Vay chi lng: 20 triu ng, hn tr trong thng 1/N+1 =>ng Ngy 18/12, d n 4646 tr, s ngy 7

***********Vng quay vn LD theo qu 6/4 = 1.5 vng / quTng chi ph ngn hn=> nhu cu VLD =ngun vn CSh v ngun vn khc tham gia6.045HMTD =

**********Li tnh theo d n BQ : (tng ( Di*Ni)*i)/31

Li tnh theo d n thc t ;5211* 0.9% *9 /30 + 4581 * 0.9%*5/30 + 4606*0.9%*3/30 + 4626*0.9%*7/30 =(T tnh)

Bi 8:Mt doanh nghip dt may xut khu c NH cho vay theo phng thc CV theo HMTD. Sau khi xem xt k hoch vay VL qu 4/N, NH thng nht mt s ti liu nh sau: - Gi tr vt t hng ho cn mua vo trong qu: 14.895,5 tr - Chi ph khc ca khch hng trong qu l: 655 tr - Gi tr sn lng hng ho thc hin: 13.233,5 tr - TSL:+ u k: 3.720 tr, trong vt t hng ho km phm cht chim 15%+ Cui k: 4.650 tr, trong d tr vt liu xy dng c bn 250 tr - VL t c v cc ngun vn khc dng vo kinh doanh: 2.730 tr - Gi tr TSB: 2.812 tr- T ngy 1/10/N n ht ngy 26/12/N trn TK cho vay theo HMTD ca DN: + Doanh s pht sinh n: 4.500 tr + Doanh s pht sinh c: 3.820 trTrong 5 ngy cui qu c pht sinh mt s nghip v: Ngy 27/12: Vay mua vt t: 450 tr Thu tin nhn gia cng sn phm: 70 tr Ngy 28/12: vay thanh ton tin in khu nh ca cn b cng nhn vin: 25 tr Ngy 29/12: Vay thanh ton sa cha thng xuyn my mc thit b: 38 tr Thu tin bn hng:458 tr Ngy 30/12: vay mua vt liu xy dng cho cng trnh m rng sn xut: 65 tr Ngy 31/12: Vay mua vt t: 160 tr Vay thanh ton tin vn chuyn thit b: 20 trYu cu: 1. Xc nh hn mc tn dng qu 4/N ca doanh nghip2. Gii quyt cc nghip v kinh t pht sinh trong 5 ngy cui thngBit rng: S d TK cho vay theo HMTD ca doanh nghip cui ngy 30/9/N: 560 tr DN khng pht sinh n qu hn v d n cui qu l n lnh mnh