Nghiệp vụ 1:
 !"
#"$%&'()*+,-.#
/0"' ."12"3"456$788.' .".3 ! 9
56/)$:88.2; < .3#)=88./ >
62?@A88..3?#"B4C"'D.-)E
) ! 9' ."-)2-3E-,FG A8H'
I!&$
AAA:$%'888'888'888
%%A=$%888'888'888JF.2&02)
-K
I!"3"4"$
:DL$788'888'888
%=AA' M56$:88'888'888
D8A=$=88'888'888
A8AA$A88'888'888
I!C"&$
%%A=$788'888'888
%DL$788'888'888
INO"P-LQA$788'888'888J20+-O"&K
IRS-)&$
AAA:$D'888'888
TA%$%'D88'888
%D:A$D88'888J,FG K
Nghiệp vụ 2:
"=8U87U=88T<"V &,"0"*#".W"X,SY
$
ZA$("=88."X1:"?7'TH[\"=8U8:U=88T
Z=$("A88."X17"?7'QLH["X\"=DU%U=88T'<,]
,"=T"^"4")_`?'?1?:'%H['
)?"aX?b$JN^F*< ["R"K

C"1?8'=DHU"'
"=8UA8U=88T"Y"X'
4B"4"_`"=T""'
"X?""=8UA8U=88T
ADU87ADUTADUQADUL=8UA8

I!""X$
A8AA$A88'888
%=:=': ' FR$A88'888
I"4")?_`.3$
"=TU7U8T"4")?_`.3\"ADU7U8T,"=7UTU8T$
R_`.3$A88'888d8'7THd%=J"KU:8cL:Q
R_`.3"0B$
Q8A$L:Q
%LA:$L:Q
"=TUTU8T"4")?_`.3\=TUTU8T,=7UQU8T
R_`.3$A88'888d8'7THc7T8
R_`.3"]=$
Q8A$7T8
%LA:$7T8
"=TUQU87"4")?_`.3\=TUQU87,=7ULU87
R_`.3$A88'888d8'7THc7T8
Q8A$7T8
%LA:$7T8
ITổng lãi dự trả$L:Qf7T8f7T8c==TQ
ILãi thực trả cho khách hàng từ ngày 15/6/07 đến ngày 14/9/07 là:
A88'888d8'7THdL=U:8c=8D%27T
ILãi thực trả cho khách hàng từ ngày 15/9/07 đến ngày 20/10/07làJ?1.g-
K$JA88'888f=8D%27TKd8'=DHd:DU:8c=LT277
Định khoản$

Định khoản $
I!".Wo$
%=:='A= 'n<$D7728%.
Q8A$AD2=Q
A8AA$DQ=2ADL.
I-0?$
%=:='A= 'n<$::2L7.
 :QQ$Q2%L.
 Q8A$=D2%T.JK
Nghiệp vụ 5:
"AU%U=888% >G-"S-p$"4"G3
"6?=8.O"q"o'!3G?-_`-k"=8.
O"'NO"P.)_`-k";bE[=88%?A88.O"'
Nm3$
A8AA$=8.
TL$=8.
5YLTA$=8.
QQ==$A88.
=AL$ A88.

TÌNH HUỐNG 1:
 >E"G"/ !=8.S2P:"2.3?^',""/
!_`/"^R($8'7AHU"',""/ !C"_`/"^R($
8'TAHU"'
 P\A8U8:U=88T,A8U87U=88T'
 !O"b_`/"'
 "//"?"A8U8%U=88T'
 93X"=8U8DU=88T!".W,S.g
 RC"1?8'=DHU
GIẢI:

 "TUDU=887$"3"4
 =A=A':[m.KH B :180tr
 A8AA$AQ8.
 Đồng thời tiến h aønh nhập ngoại bảng taøi sản ñảm bảo khoản vay
Nhập 9940 : 500 trñ ( taøi sản thế chấp)
 "sQU7U=887$!.tCu"s?vs"w"
CuA8AA$D2A7.
w=AAA$:.
wT8=$=2A7.
 "sQUTU87$!x.t?v
CuA8AA$=2A=%.JATTaA2=HK
wT8=$=2A=%.
 +yCu" T"Cuww
 Cu=A==$:.
 w=A=A$:.
 "sQUQU87$z-L%A$=2A=%.
 +yCu" Q"Cuww
 Cu=AA=$:.
w=AAA$:.
 "s=8UQU87$ .t?v QsCu"t T
I5L%A$='A=%.
IRv-t.ts"sQUQf-uz.t?vJ).+4+?v-t
.tKf?v;wuJ).+4"-t.sK
 c=2A=%.f=2A=%d828DHdA=fATTaA2=HU:8a%:J\"sQUT,"ALUQKaAD8Hc
='DL:%8%%.
CuA8AA$D'DL:%8%.
wT8=$='A=%.
w=AA=$:.
wT8L$8'%7L%8%.c8'8A=T%%f8'%D777
"sQUL$ .t+Cus+

A8'DTD'888€7'LQ:':88c:'DLA'T88
I93X!0e !
RYcRY"X01f82=Hc82T8DHf82=Hc82L8DH

 A88'888'888a82L8DHaT
 ?!-3.3."T"$ c =AA'=88
 :8
!B0e !^-)|.•Y-#Ye,S.g
'
Định khoản:
I("3"4$
Nợ 2111$A88'888'888
Có 1011$A88'888'888
IR$
Nợ 1011$=AA'=88
Có 702$=AA'=88
I 3,Y-$".me"X
Nhập 996$D88'888'888
Trường hợp 2: Tiết kiệm tích lũy
Tình huống:
^"XA=.2??12^r"!•"XA.U",A="
•/"?Ym1A"?827HU"',!D."X3
,S)?‚^l"",-+J%",-+K•C"0"X
3' B2!?C"Y.g21?A['RY$
827HU"'
Định khoản:
I!"X$
Nợ 4232$!"XJAoD.K
Có 1011$!"XJAoD.K
IR_`.3$

Nợ 1011$TQ%'888'888
Có 2222$TQ%'888'888
Nợ 702$T'D=8'888
Có 3941$T'D=8'888
I93X?C"T88'888'888
(,g!$TQ%'888'888€T88'888'888cQ%'888'888
Định khoản:
Nợ 1011$T88'888'888
Có 2222$T88'888'888
Nợ 89$Q%'888'888
Có 2222$Q%'888'888
Nợ 702$=:'D=8'888
Có 3941$=:'D=8'888
Trường hợp 4: Tài sản sau khi thu hồi về, NH tân trang và tiếp tục cho thuê thì hạch toán
như thế nào?
Tình huống:
93XO3B24."?3g-)4."?
D8'888'888'?,-p!B' B""?A8'888'888'R
A'888'888U"'Nm3$
-)4."$
Nợ 872$D8'888'888
Có 1011$D8'888'888
B?-$
Nợ 1011$AA'888'888
Có 79$AA'888'888
Nghiệp vụ 1.
"=8UAAU=88T2"MC"/3*965,*96`SE
?S"‡3"4"<2=88.S'*96
-)8'8:H.B2-),8'8=H' *965-3`S
?SE/"4"GE/`S."S"' ,

3G%&'
()-G+,-.#/0"'
."12"3"4C"54_`"788.SO"' .".33
"XC"54_`"/)?:88.SO"2;
w.\.3C"#)=88.SO"/ >62?@oA88.mB
.3?#"B4C"'4D.S-)<E )
3"X' ."-)2-E-,FG A8H'

A'!"X
#AAA:$%'888'888'888
%%A=J"4")-K$%'888'888'888
='93"4C"54_`"
:DLJ3-3K$788'888'888
%=AA'C"56$:88'888'888
A8AA$A88'888'888
D8A=J w.\BK$=88'888'888
:' -)
AAA:'G$D'888'888
%D:AJ ,FG -3E-K$D88'888
TA%J*)K$%'D88'888
Nghiệp vụ 3.
!",.3?-O")_p"'(D88.S2?A%HU[2P
A[2?-A8H?2)?:78"'-O".3?""'-O"
"ADU8LU8T'
"ADUA8U8T"C",?$
R\ADU8LU8TI‰ADUA8U8T
D88'888'888dA%Hd:8U:78cD'Q::':::
R-\ADUA8U8TI‰:8UA8U8T
A%dAD8Hc=AH
D'Q::':::d=AHd:8U:78dADcDA'8%=

Bài làm
I("`,"X"4"?$
AD8UJAf:d8'7QHKcA%T'88AAT7.SO"
I2?".g?$
AD8IA%T'88A=c='LLQQ.SO"
A8AA$A%T'88AAT7.SO"
:QQ$='LLQQ.SO"
%=:=':"'$AD8.SO"
I""2-4e?-)$
Q8A$8'LLL7.SO"
:QQ$8'LLL7.SO"
a) Trường hợp khách hàng đến rút tiền đúng kỳ hạn:
%=:=':"'$AD8.SO"
A8AA$AD8.SO"
b) Trường hợp khách hàng rút trước hạn:
!"4"•)?C"1.B`,"X'J\ATUTU=88T,
=8ULU=88T$7D"K
I(??$
A%T'88A=d8'=Hd7DU:8c8'7:T.SO"
I(""=8ULU=88T?$
AD8f8'7:TI='LLQQcA%T'7:Q=.SO"
Š42Ya3..P"-$
AK,P2"4"-4e?-)3:"22
"??"3-)'
%=:=':"'$AD8.SO"
A8AA$A%T'7:Q=.SO"
Q8A$=':7AQ.SO"J='LLQQI8'7:TK
=K,"4"gj-4e?-)."="0'RW23Q8A
"_?8'LLL7d=cA'LLL=.SO"23:QQ_?8'LLL7
.SO"'

!.3?$
I%=AA$::8.SO"
:L%=$::8.SO"
IT8=$78.SO"
:L%=$78.SO"
Tình huống 3$Tại 1 NH X, doanh nghiệp A có hạn mức tín dụng trong quý
3/2007 là 500 trđ.Trong quý 3/2007 có các nghiệp vụ:
– 7/7/07:DN A đến rút tiền vay 150trđ  dư nợ: 150trđ  HMTD còn: 350trđ.
– 25/7/07: DN A đến rút tiếp 150trđ  dư nợ: 300trđ  HMTD còn: 200trđ.
– 31/7/07: DN A trích toài khoản tiền gửi của mình tại NH X để trả lãi
– 15/8/07: DN A đến rút tiếp 200trđ  dư nợ: 500trđ  HMTD còn: 0đ.
– 31/8/07: do làm ăn có lãi nên DN A đem tiền mặt lại NH X để trả hết lãi trong tháng
8 và trả luôn nợ gốc.
(Vì đây là hình thức cho vay theo HMTD nên NH X quy định DN A phải trả lãi hàng
tháng).Cho biết lãi suất 1.5%/tháng.
Bài làm
"S-p.B5$
• "TUT$ =AAA'6G$AD8.SO"
 A8AA$AD8.SO"

• "=DUT$ =AAA'6G$AD8.SO"
A8AA$AD8.SO"
• ":AUT$
R-3.3cJAD8dAQf:88d7KdA'DHc='=D.SO"
:8
%=AA'6G$='=D.SO"
T8='6G$='=D.SO"
"ADUQ$
=AAA'6G$=88.SO"
A8AA$=88.SO"

:L%:$AD7888d='QHU:cA%D7„(6
T8D$A%D7„(6
#"`"]=2:;bA'
;bA2B?B'
I!"„(6.3B$A:888dA7A88c=8L:88888O"'
%TAA$A:888„(6
=:=A$A:888„(6
A8AA$=8L:88888O"
%TA=$=8L:88888O"
I!"„(6.3?$A%D7d:dA7A88cT8:=%Q88O"
%TAA$%:7Q„(6JA%D7d:K
:L%:$%:7Q„(6
A8AA$T8:=%Q88O"
%TA=$T8:=%Q88O"
I(_k??$AD7888€A:888cA%:888„(6
Quí 2
NgB^#"`;bA'
""2"4"_`?$
:L%:$A::%'T„(6JA%:888d='QHU:K
T8D$A::%'T„(6
I #"`"]=:;b='
!"‚"„(6.3?$A::%'Td:dA7A88c7%%778A8O"
%TAA$%88%'A„(6JA::%'Td:K
:L%:$%88%'A„(6
A8AA$7%%778A8O"
%TA=$7%%778A8O"
I(_k??$A%:888€A:888cA:8888„(6
Quí 3
IF^C""#-32BBƒ"3["Y
'

=AA='!G$D88.SO"
=AAA'!G$D88.SO"
N,"=8ULU=88T2",?'
>]-_?$D88dA'DdAHdJD8fALKU:8cAT'=D.SO"'
A8AA$AT'=D.SO"
T8=$AT'=D.SO"
NO"P5YL%A$A8.SO"
"AUA8U=88T2","?1'
A8AA$D8D.SO"
=AA='!G$D88.SO"
T8=$D.SO"
Ví dụ 1:
"AUAAU=88T2h"Z", +a"iN0]"
e-,•ŽŽ$
•?"?=888*
•"*•ŽŽ":AUA8U=88T$:78'888O"
•^?:"
•?Y$A2=HU"
ƒm]h"Z"%8He"".mm.P"*•ŽŽ•'
!"33q",Y-[.m"D88'888'888O"'
•*#"].3"-m1""
"DUA="E"?
ĐỊNH KHOẢN$
• e"").mm.P"e-,•ŽŽ+","AUAAU=88T$
=888d:78'888cT=8'888'888O"
•>]$
%8HdT=8'888'888c=QQ'888'888O"
•"AUAAU=88T"3"4$
=AAA$=QQ'888'888O"
A8AA$=QQ'888'888O"

c=T'L77'LD:O"
*)c8'=HdA'888'888'888
c='888'888O"
($
cA'888'888'888€=T'L77'LD:I='=88'888
cL7L'Q::'8%TO"
Nợ 2111. Tổng công ty xây dựng số 1: 1.000.000.000
Có 4211.Công ty Hà Tiên 969.833.047
Có 488 27.966.953
Có 717 2.200.000
"4"-4e?:?0$
c=T'L77'LD:U:cL':==':AT277TO"
Nợ 488 9.322.317,667
Có 702 9.322.317,667
Ngày 17/2/2007,(<"kC"a["B
Nợ 2111.Công ty xi măng Hà Tiên 1.000.000.000
Có 2111.Tổng công ty xây dựng số 1 1.000.000.000
NO"P";C"a[" B
Nợ 2112.công ty XM Hà Tiên
Có 2111. công ty XM Hà Tiên
Ngày 20/2/2007 công ty Hà Tiên trả nợ:
Từ ngày 6/2/2007 đến ngày 16/2/2007, lãi vay
cA'888'888'888d8'LDHdAAU:8
c:'%Q:':::2::O"
Từ ngày 17/2/2007 đến ngày 20/2/2007,
?;cA2D?0?cA2Dd8'LDHc
cA2%=DH
?cA'888'888'888dA'%=DHd:U:8
cA'%=D'888O"
Tổng số tiền công ty thanh toán:

I‰3["SY-^+-#"]"_m]E""
BY-'
I‰Y?5!^•)q"]","@p"P-3.3E
YmE"Ym
I-#"]$?-#"]."E"B0"4"-pp
^EYm"P/"/EmYm'"4"
-3C";?b^/g"P/"`S"S-p

FS`S;=^],?S'
f’$"2S?p#"3J;.^j0:gK
f$*#"]X_p"g=B-3/"?•2"4"
j".k.""B..a3.g3"P"P.3_;.^
C"
I*#"]P$?-#"].""P""2
"]"\"&"4"-pp^E"/"P
C";"4"-pp"P'
f$""I"2S?2p#"32;.^`S
"i"•
f$!C"33;?"P^S-pEb
"P2E"4"j".k?"P.""
#0
 *#"]P-_p".".P"-B?•
P"_w"g-)32"
I-#"])_p"]"\JRK$
)_p"?E[3,_w"."2."E"4"J-pp
"P!K2+B0"P!•"4"/g"J"4"-pp
"P5!KERU,.3"P5!EYm."";mg
"P5!-3aY.^0E]"\-w-g'
 ."`,=?RU#3X_p"?)_p"&"")_p"
C"&""' 1+)Y20;S#""l=B

S?Œo–9X_p"]C"_w"o;
e]"]"_mp
I[$
 `."! ``* 2-"P_4Fk/]Y-296*^
;40"Pj0A88„(6U['w"g4?bk™"™2+"."S-
,-Œ–"_mp2^-0?gX_p"Œ
–"P_4-3/ !"4"."_4F;+"_mq" >'
 .^E,"P_4^]SŒ–kY-
Ng_"S-2"C"_w" >;"4"•m)
,)a2?_"S-C""2Y?l"_"S-.
,'F^••X_p"^]Œ–'
E_"2]Œ–/FC""2;3?ba4_`"
)koo")Œ–?Yo)_@?S
."
![?gYS-.X_p"Œ–/FS?#/
Yˆ"4"•S"ˆ"Y\ š,m
-#"#/2-0"l"4"C"#")'S"
.W`E"X_p"."–-e,O"E
S"C""SC"-_p".E"i-
 ^."X_p"ŒoS?–"32"?"4?""4"."
SŒ–'
Câu 11: thanh toán không dùng tiền mặt, ý nghĩa, vai trò với nền KT. Liên hệ với VN
 S."! _V._g^]?q"o
C"_w"o'\q"o2`aYS >.";
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