LỜI MỞ ĐẦU
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-/YHoạt động thanh toán bằng phương thức tín dụng chứng từ tại
Sở Giao dịch Ngân hàng TMCP Ngoại thương Việt Nam trong thời gian qua”.
Z/M33J,C%HO[
; \[]33!56789/ <",
; \\[FF3MNO8PQ>5678
9/ <",
; \\\[:^)4KIN,%3_^3MNO
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3/E
CHƯƠNG I

KHÁI QUÁT VỀ SỞ GIAO DỊCH
NGÂN HÀNG NGOẠI THƯƠNG VIỆT NAM
1. Lịch sử hình thành Sở giao dịch Ngân hàng Ngoại thương Việt Nam

d i^!4
d ;!
d <0!"0
d r!P43!/8!Ps
d Z= 
d r!P3J,(34!/3^E
d tl8"!+'_,Ko.c
d ;'I!/H,4 %!/3I(3u'3
d ;3^'3
*+5678'k0%l%,!/.X!#'
8Q'3!/".*9/>'0)#
%l%9/  E
2. Cơ cấu tổ chức của Sở giao dịch Ngân hàng Ngoại Thương Việt Nam
      )4  C@did;;Z  /  CB@@BB  
U73,49/ <",+ IUQ
^568<,M') J)[
C
Nguồn: Phòng Tổ chức Sở Giao dịch Vietcombank
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3'8(!/12UQ!/12i/OEZ1(
73,4%P3C,='8'3E
568(1278*M/i/^!/312
"%!PVP)6O)4%4k+i/^E]3/
*H1278!/pOI,/38()w0
_.*12"%!P Q_=E
:x1278(B9!*y312"%!PBd
Ez*1234( B8%2[12
3KI'L!/123$%'L-)3%$%./
,^EU)49!*568./CBD+H(F^
>6.*E

;h*
BBA BBD BBj
54 54
W=,
R{T
54
W=,
R{T
 U8 AAj+C CB+D ECA CAjA+B B+j
 U j?+j A+ D+ CBBj+BB j+A
C
S0$
e
DDC+B j+CC A+D ADj+B dD+j

S0$
)
D+ ?+j C+j jj+D dD+j
Nguồn: Phòng Kế hoạch Sở Giao dịch Vietcombank
>M=*I+U85678.*PW
CW,H9!e4^*)4E:V'3+UGW
,>j?+j|JW,BBA.*CBBj+BB|JW,BBj+WH
I%kE(I568O#,6^'8)
'-UUQ!/^ES0$e!/)56
8W,BBDW)!eW,BBAE*8'='
e*W,BBj+.0$=,D+j{)!eW,BBDE*9
O)#)P=,/./8H39/V%%=I
'('WM4=/O(M^!/W,BBjE
b) Tình hình cụ thể
FF3,='8O56789/

B{+VM"W,BBD{E:V8pW,BBj(=,)a!f6
,QE I0+!u,| @CE(
I3'=0(_=,M=0O'=56
A
8'HEr0!}5rCW,I%
.H80!<E
- Vay nợ viện trợ
Z=[ Kết quả hoạt động vay nợ viện trợ của Sở giao dịch 2006-2008
Đơn vị: tỷ đồng
;h* BBA BBD BBj
U',R|JT B+?? +j B+?
W6R{T { ~?{ d+?{
Nguồn: Phòng Kế hoạch Sở Giao dịch Vietcombank
W,  BBD+    ^  ,=  !  0  !"  0    56    8
<,M'MJ,^$!"0+#"=9J!4
!"0•r€G3'=H•r\>e/!/^
!4!e3_9e/EU',+j|J!/,Q
W6./?{)!eW,BBAE9./W,,/568K0
!!43H‚^!/0./,9/8!P
8#3,eE*W,BBj+8)4$!"0!/a!4=9
3'=!"0;O%568=,,8!"a!4=
9J!"0•r€$,!/"38#3!"0'k/.
0#%K43% *3//0#%=.c
!4!/=9% ,/'kk9/%P!P&E
<F+',!0!"0hB+?|J+=,+?{)!eW,
BBDE
- Thanh toán quốc tế
Z=[ Kết quả thanh toán quốc tế của Sở giao dịch 2006-2008
Đơn vị: Tỷ đồng
;h* BBA BBD BBj

W,BBDW,+ Q./+D{!/+j{8( =
j
. /'=>W,BBjEW,BBj+FF'8sG
%3_'3UE
CHƯƠNG II
TÌNH HÌNH THANH TOÁN BẰNG TÍN DỤNG CHỨNG TỪ TẠI SỞ
GIAO DỊCH NGÂN HÀNG NGOẠI THƯƠNG VIỆT NAM
1. Tinh hình thanh toán hàng xuất khẩu bằng tín dụng chứng từ
a. Quy trình thanh toán hàng xuất khẩu bằng tín dụng chứng từ
"%!P/568<,M'#"QW
./9/kM3/M^"%!P8%23KI=,$
0/,=
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dkM3S@;+kM3)oS@;
d%$+'_,+oQ>!/2
;(_'33"%!P3S@;/KI) J8e9
RT
RCTRT
RATRCT
RTRATRT

RT
* $!/kM3S@;+kM3)oS@;
(1)S@;)',60_)9/kM3+M^%$Q>
./,",!P%$!/'_,K3$,-!/&'caE
0%S@;(K3$,-,fV&'c+3
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5''_,K3$,-,f&'ca+3!*.$%
kM3,f"V,fo'3/E
(2)5''_,3!*/.$%J) !/!/)U

Trường hợp 1:Nếu chứng từ phù hợp với L/C:
S@;(_%l%2MN"V2MNE2
MN%=,f2MN"%=)o8P3,f"
O0%!/^8%=H,f2MNE4!e
S@;%l%2MN"3#".HE
Trường hợp 2: Chứng từ không phù hợp với L/C
4!e3Q>))('k*,(_)oU0
FM3 !KI'LM_)o&E
4!e&Q>))(,/'3/'k_)o&
0*V"29/e/%=*ƒ3_,
'k%p0%!/h=0I%$E
3D/'_>/"2+B/'_>/oQ
>R2MNT,/'k$0M3(+3!*%="
u9/=E4!e3M^Q>'k%p0%"*H
!!"I%$=E

(6)]$0"VM3(9/e/+
33/[
i"<,M'3%8PMFQ3[
Thanh toán khi nhận được báo có./!"9/3
/ !KI'Lh'9/e/I%$!"=
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8P*I"6<,M'E
Chiết khấu miễn truy đòi./!"9/,QM^Q>!/
!"2e/E
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/>43Q>F9/2'3/E
d54'I.k8eBB{33 R4./?j{3
3 TE
#I9./"%!PQe/!I%

;h* BBA BBD BBj
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8)4
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54,(@
8)4
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54,(@
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Số món 2342 -6,23 2126 -9,22 1879 -11.62
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Doanh số 212,77 29,54 289,67 36,14 438,88 51,51
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Số món 2963 -5,52 2627 -11,34 2146 -18,31
Doanh số 256,45 14,33 305,99 19,32 397,75 29,99
;'I
Q>
Số món 72 2,86 65 -9,72 47 -27,69
Doanh số 7,53 9,29 7,74 2,79 6,84 -11,63
3
S@;
Số món 2599 -6,24 2341 -9,93 1876 -19,86
Doanh số 271,89 13,42 318,34 17,08 425,38 33,62

d :6+hS@;!/'c…
d %$+'_,Q>+Q>!/=E
Quy trình này được khái quát hoá theo sơ đồ dưới đây:


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!*%P3
9/
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RT
RT RT
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* Mở, điều chỉnh L/C và ký quỹ
(1)r"%$%'LWQ!/0%J ,-'c'!e
/KI'Le/+.$%K,6S@;!/KIF<,Z'
!eH3/."[7IK,6S@;yZ=)0%J ,V
"+.K8,M3EEEy}|",3!/P%Oyi0%
J!"E
(2):6S@;[]$0*H,6VhS@;'3/
3!*'_,0^8,f<,M'[
]_,J!4R!4!+!4#(T!/'=W3'3

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a) Thành công

d ;k3'3/.k05678<,M'(!/
1234(*a%3_E;3'3/.e
!/4)o8P8!P3KI$%'L12
3(_'_./[
~UktW8H<",
~;k ,]…$!/H1``;
~;kii:<rH'O%Ei;:R51T
~U;kU%Hr!P]…$rH'O
~U;k]!/r!P]rH'O
Z*3'3/4!/.9W,+5678G
-,6^,4"0%3!e'3/,e+,WE:V
'3+5678'kh,6^"!e343e,/
2,6^!e343e/3"%0%3!e9
/i5Z;€!/5,,$E3,4"(+56

78(!2./9/kM3Q+V./9/K3
$Q=,M=.0O=/KI'L!//$%'L+8#
O./,W.98/!e343E
di^34G(%%HaL3^
'3'8"+/0KI$%'L+_%3_E
b) Tồn tại
Z*&/k.e(+!>+56
8<,M'GM^.^,^)4JH)e,0=)[
di^3KI'L!/$%'LMNS@;567
8<,M'2*."3.eE%9O6%H*+
a8g8/$N+8)43$%'L.e I
)!e8)43KI'LE/,^%H8,^)4
'3/3/$%'L5678<,M'
.3KI'L3'3V9/'3'56
8V%'('W!"94J"3E

3'3-'8KI'L5678M)P=,
I.eE/2†568H(&.0,'P
_N,F,',&'3/,e+,6^40'3/./
3k9E
C
CHƯƠNG III
MỘT SỐ ĐỀ XUẤT NÂNG CAO HIỆU QUẢ THANH TOÁN
BẰNG TÍN DỤNG CHỨNG TỪ
TẠI SỞ GIAO DỊCH NGÂN HÀNG NGOẠI THƯƠNG VIỆT NAM
1. Cơ hội và thách thức
a) Cơ hội
dH34WE<".MkM3/
(&38"%<",!/38"%e/
//8g)k^,,w+VM"./>'<",6/
/!*OQUQ ,eRŽ•TW,BBA+
p!e3^'4'3E/+k^;k
"%(!/i"(,/e/G'H
$%'L_K98#Ie//.e+'(W.#)=KI
KI'L38"%/,^W.*E!$+.X!#
34I(,W%3_eE
d/$%39/L4+"M^$%3};1./J
.$3%8P%UM% Q3MNO8PQ>EZ^
$%3///0/h !/.*P0$%$)oU
%p0%!e#g'"^3/
,^/"+30&))(9"'3/E
b) Thách thức
d ;'4."!e9/e!/9/e/E
e9+h(9/ ,e0%l%^
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