1/ Ti NHTM HD, ngy 21/10 c nghip v v pht hnh giy t c gi

sau:
Pht hnh thm tri phiu k hn 2 nm, tr li trc, li sut 8%/
nm, s 800 tri phiu, mnh gi 5.000.000 , c ph tri 50.000.
a/pht hnh
N1011,4211
4.040.000.000
C431
5.000.000*800=4.000.000.000
C433
50.000*800=40.000.000
b/ hng nm phn b ph tri lm gim CP i vay
N433
20.000.000
C803
20.000.000
c/ Li tr 1 ln khi pht hnh
N388
5.000.000*800*8%=320.000.000
C1011,4211
5.000.000*800*8%=320.000.000
d/ hng nm phn b vo CP
N803
160.000.000
C388
160.000.000
3/ 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 tr
Ngy 10/4 rt vn 90 tr
Ngy 3/5 rt vn 30 tr
Ngy 15/7 tr n 50 tr
Ngy 10/8 tr 70 tr
S cn li tr khi ht hn
Yu 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.
Mt nm tnh li theo 360 ngy.
Tr li:
5/03 15/07 : 4 thng 10 ngy : 131 ngy
10/4 15/07 : 3 thng 5 ngy : 95 ngy
3/5 15/07 : 2 thng 12 ngy :72 ngy
D n n ngy 15/07 l 150 tr
15/07 10 /08 : 25 ngy
D n n 10/8 : 80 tr
10/08 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/N
Lch 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 tr
D 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 tr
hoc : 42 *1% * 46/30 + 58*1%*92/30 === 2.423 tr
2)
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 ) = 59.5333
Cui k Kh cn phi tr : 59.5333 * ( 1+ 1%*46/30 ) = 60.446 tr