Cha kha t im cao ti FTU

Tng hp cc dng bi tp mn giao dch thng mi quc t.

Giao dch thng mi quc t l mn ch yu v l thuyt v nhiu bn b qun
nhng cng thc v bi tp ca mn ny. Tuy nhin y mi chnh l nhng th d
hc v d g im trong bi thi vn p nht. Mnh xin tng hp li 5 dng bi tp
trong bi thi vn p giao dch sau:

Bi tp v gi trt (gi di ng)

Bi tp v thi hn tn dng bnh qun
Bi tp v quy i FOB, CIF
Bi tp v trng lng thng mi
Bi tp v t sut ngoi t

1. Bi tp v gi trt (gi di ng):

- Cng thc:
=

( +

trong :
P1: gi cui cng dung thanh ton
P0: gi c s khi k hp ng
A, B, C ln lt l t trng ca chi ph c nh, chi ph nguyn vt
liu, chi ph nhn cng (A+B+C = 1)
b1: gi NVL thi im xc nh gi
b0: gi NVL thi im k hp ng
c1: tin lng nhn cng thi im xc nh gi
c0: tin lng nhn cng thi im k hp ng
VD: Vit Nam t thu gia cng nc ngoi, gi c s 2,5 tr trong 1 tr gi c nh.
Gi nguyn vt liu c t trng = 2 gi thu nhn vin. Thi im cht gi ln cui gi
nguyn vt liu v nhn vin u tng 15%. Tnh gi ti thi im ?
Gii:
P0=2,5tr.
C:

= 1/2,5
+ + =1
=2

=>

= 0,4
= 0,4
= 0,2

P1 = 2,5(0,4+0,4*1,15+0,2*1,15)= 2,725tr

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2. Bi tp v thi hn tn dng bnh qun:
- Khi nim: Thi hn tn dng bnh qun (T) l thi gian ngi i vay s
dng 100% s tin hng m khng phi tr li.
- Cng thc thi hn tn dng bnh qun:

trong :
Xi: s tin phi tr ca ln i
Ti: thi hn tn dng ln i
Hoc T =
-

vi Pi l t l s tin phi tr ln i trn tng n

Cng thc tnh gi tn dng v gi tr ngay:

P tn dng = P tr ngay + P tr ngay . T. r = P tr ngay . (1+T.r)
trong : r l li sut ngn hng

H s nh hng tn dng: K tn dng =

VD1: La chn n cho hng trong 2 n cho hng sau:

n 1: n gi 1000$/MT, tr ngay 50%, sau 2 thng tr 20%, sau 5 thng tr nt
n 2: n gi 1000$/MT, tr ngay 40%, sau 2 thng tr 10%, sau 4 thng tr nt
Gii:
n 1: T1=0,5.0 + 0,2.2 + 0,3.5 = 1,9
n 2: T2=0,4.0 + 0,1.2 + 0,5.4 = 2,2
2 n c cng n gi 1000$/MT tc l P tn dng bng nhau
P tr ngay 1 > P tr ngay 2
Chn n 2 (v mnh l ngi mua hng nn s chn n cho hng c P tr
ngay nh hn)
VD2: Bn nhn c th hi mua vi gi 40USD/tn FOB, tr tin 30% sau 2 thng,
40% sau 4 thng v tr nt sau 8 thng, bit li sut ngn hng l 12%/nm, nu chp
nhn bn s bn hng vi mc gi tr ngay khong bao nhiu?
Gii:
T = 0,3.2 + 0,4.4 + 0,3.8 = 4,6.
P tr ngay = P tn dng / (1+T.r) = 40/(1+4,6.1%) = 38,2 USD.
2

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3. Bi tp v quy i FOB, CIF:
Cng thc:
CIF = C + I + F (= CFR + I)
= FOB + I + F
= FOB + r.110%CIF + F

, .

trong : r l ph sut bo him

VD ( 63 FTU2): Bn s la chn i tc no khi nhn c hai n hi mua
100.000 tn go vi iu kin giao dch nh sau:
- n 1: gi 605 USD/MT CIF cng n, Incoterms 2010; thanh ton 2 thng
sau khi giao hng.
- n 2: gi 540 USD/MT FOB cng i, Incoterms 2010; thanh ton ngay
khi giao hng.
Bit t l ph bo him 0,25%; cc ph 45USD/MT, li sut ngn hng
6%/nm
Gii:
n 1: T1 = 2
Gi FOB (thanh ton sau 2 thng) = CIF.(1-1,1.r) F = 605.(1-1,1.0,0025) -45 =
558,3 USD (r: ph sut bo him)
Gi FOB (tr ngay) = P tn dng / (1+T.r) = 558,3 / (1+2.0,005) = 552,8 USD
(r: li sut ngn hng)
Chn n 1 (v mnh l ngi bn nn s chn n hng c gi cao hn)
Cc v d khc cc bn c th tham kho b vn p giao dch ca FTU2. Nh
lu xem mnh l ngi bn hay ngi mua la chn chnh xc.
4. Bi tp v trng lng thng mi:
- Cng thc:
=

100 +
100 +

Trong :
GTM: Trng lng thng mi ca hng ha
GTT: Trng lng thc t ca hng ha
WTC: m tiu chun ca hng ha
WTT: m thc t ca hng ha
Mt s lu :

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GTM: y chnh l khi lng s dng thanh ton ch khng phi GTT
GTT: Khi lng ny l khi lng cn c ti cng
WTC: y l m m khi hng ha m ny th khi lng thc t ca n chnh
l khi lng thng mi. m ny theo tp qun ngnh hng hoc do 2 bn t tha
thun vi nhau
WTT: y l m mi trng ti thi im em cn hng ha ly GTT
WTC = 10% th s thay vo cng thc s l 10
Chng minh cng thc:
Gi Go l khi lng hng ha lc m tiu chun bng 0 (WTC=0 hay khng
c m)
Ti m tiu chun: GTM = Go * 100 + Go * WTC => GTM = Go*(100+WTC) (1)
(Nhn 100 v thay vo cng thc th m l 10 khi WTC = 10%)
Ti m thc t: GTT = Go*100 + Go*WTT => GTT = Go*(100+WTT) (2)
Chia c 2 v ca (1) v (2) s c cng thc trn.
VD ( 64 FTU2): Hp ng quy nh s lng 1000MT +/- 5% m tiu chun
15%. Khi giao hng, m thc t l 12%. Ngi bn s giao hng vi s lng bao
nhiu?
Gii:
GTT = 950 ->1050 MT
GTT = 950 => GTM = 950.

= 975,4 MT

GTT = 1050 => GTM = 1050.

= 1078,1 MT

GTM = 975,4 -> 1078,1 MT

5. Bi tp v t sut ngoi t:
- T sut ngoi t xut khu: L s ni t b ra thu v 1 n v ngoi t
thng qua XK.
Cng thc:

trong :

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Fe: S ngoi t thu c t xut khu
De: S ni t phi b ra xut khu
- T sut ngoi t nhp khu: L s ni t thu c khi b ra 1 n v ngoi
t thng qua NK
Cng thc:

trong :

Fi: S ngoi t b ra nhp khu

Di: S ni t thu c khi bn hng ha trn th trng trong nc

CHC CC BN THI TT

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