1. ng Tun np 40.000.000 thanh ton n vay ca hp ng n hn. N gc 55.000.

000, thi hn 9
thng, li sut 1%/thng. NH d thu ton b li vay tiu chun. NH khng ng gia hn n v thu
n li trc, thu n gc sau. NH hch ton s n gc thu c:
a) C TK 2111: 40.000.000
c) N TK 2111: 40.000.000
b) N TK 2111: 35.050.000
d) C TK 2111: 35.050.000
2. Nghip v no trong s cc nghip v sau y thuc v nghip v u t chng khon:
a) Mua tri phiu gi n hn
c) Nghip v pht hnh k phiu
b) Nghip v tn dng
d) Nghip v pht hnh c phiu
3. Khi KH n np tin mt thanh ton li vay cho khon n li m n gc ang l n tiu chun,
k ton vin s kim tra ti khon no ang theo di li vay ca khch hng?
a) Ti khon 9712
c) Ti khon 7020
b) Ti khon 3941
d) Ti khon 9410
4. Ngy 17/12/x ng Hi np s tit kim m ngy 17/09/x ngh tt ton. Ni dung s: s tin 100 tr,
thi hn 3 thng cui k, li sut trn s 0,9%/thng. Bit NH d chi vo cui mi thng, NH hch ton
tr li trn ti khon 8010:
a) N TK 8010: 2.520.000
c) N TK 8010: 180.000
b) N TK 8010: 2.700.000
d) Khng hch ton TK 8010
5. Ngy 16/10/x, b Mai np s tit kim m ngy 16/07/x, s tin 50.000.000, thi hn 3 thng, li sut
1%/thng cui k ngh rt tin mt. Bit NH hch ton d thu d chi cui mi thng, NH hch ton N
TK 8010 s tin:
a) Khng hch ton
c) 3.000.000
b) 1.000.000
d) 500.000
6. Ti khon no l ti khon ti sn:
a) Tin gi khch hng
b) D phng ri ro cho cc cam kt ngoi bng

c) Tham , thiu mt ti sn ch x l
d) Tha qu, ti sn tha ch x l

7. Trong nghip v k ton cho vay, khi thu c n b tn tht ang trong thi gian theo di, k ton ghi
nhn:
a) Ghi N ti khon n nhm 5
c) Ghi C ti khon thu nhp
b) Ghi C ti khon n nhm 5
d) Ghi N ti khon thu nhp
8. Ngy 15/12/x b T np s tit kim m ngy 15/09/x ngh tt ton. Ni dung s: s tin
50.000.000, li sut 0,8%/thng, thi hn 3 thng, nhn li hng thng. Bit NH d chi vo cui mi
thng, NH hch ton ti khon 1011:
a) C TK 1011: 51.200.000
c) N TK 1011: 51.200.000
b) N TK 1011: 50.400.000
d) C TK 1011: 50.400.000
9. Ngy 16/10/x, b Giang np s tit kim m ngy 16/07/x, s tin 100 tr, thi hn 3 thng, li sut
1%/thng cui k ngh rt li bng tin mt. Bit NH d chi vo cui mi thng, NH hch ton tr li:
a) N TK 1011 / C TK 8010: 3.000.000
c) N TK 1011/ C TK 4913: 3.000.000
b) N TK 4913 / C TK 1011: 3.000.000
d) N TK 8010 / C TK 1011: 3.000.000
10. Ngy 12/12/x ng Bnh np s tit kim m ngy 12/06/x ngh tt ton. Ni dung s: s tin 100
tr, thi hn 3 thng cui k, li sut trn s 0,9%/thng. NH hch ton ti khon 4232:
1

a) N TK 4232: 100.000.000
b) N TK 4232: 102.700.000

c) C TK 4232: 100.000.000
d) C TK 4232: 102.700.000

11. Bo co kt qu hot ng kinh doanh ca ngn hng trnh by cc chi ph:

a) Cc khn chi m NH chi ra bng tin v
c) Cc khon chi m NH chi ra bng hin vt
hin vt trong k
trong k
b) Cc khon chi ph to ra thu nhp trong k
d) Cc khon chi m NH chi ra bng tin
trong k
12. Ch ra ti khon khc nht trong s cc ti khon:
a) Cho vay ngn hn N cn ch
b) Cho vay ngn hn N tiu chun

c) Cho vay ngn hn D phng ri ro

d) Cho vay ngn hn N di tiu chun

13. Thu c tin n gc ca khon n kh i x l bng qu d phng RRTD th hch ton vo TK:
a) Gim chi ph trch
c) Tng thu nhp bt thng
b) Tng Khu hao TSC
d) Tng qu d phng
14. ng Tun np 40.000.000 thanh ton n vay ca hp ng n hn. N gc 55.000.000, thi hn 9
thng, li sut 1%/thng. NH d thu ton b li vay tiu chun. NH khng ng gia hn n v thu
n li trc, thu n gc sau. NH hch ton chuyn n qu hn:
a) N TK 2112 / C TK 2111: 19.950.000
c) N TK 2112 / C TK 2111: 10.000.000
b) N TK 2111 / C TK 2112: 19.950.000
d) N TK 2111 / C TK 2112: 10.000.000
15. Loi bo co trong ton b bo co ti chnh phn nh tng qut tnh hnh ti sn v ngun hnh thnh
ti sn ca ngn hng ti mt thi im l:
a) Bo co lu chuyn tin t
c) Bng cn i ti khon k ton
b) Bo co kt qu hot ng kinh doanh
d) Bng cn i k ton
16. Ngy 09/12/x b Hng np s tit kim thi hn 3 thng m ngy 09/09/x ngh tt ton. Ni dung
s: s tin 50.000.000, li sut 0,7%/thng tr li trc. NH hch ton ti khon 4232:
a) N TK 4232: 50.350.000
c) N TK 4232: 51.050.000
b) N TK 4232: 50.000.000
d) N TK 4232: 50.070.000
17. Ngy 16/10/x, ng Huy np s tin gi tit kim m ngy 14/8/x, s tin 30.000.000, thi hn 3
thng li u k 0,8%/thng ngh nhn tin mt. Bit NH cng b li sut tin gi rt trc hn l
0,3%/thng, thi gian tnh li trc hn c tnh trn thng i vi khon tin gi thng, s ngy
khng thng tnh theo s ngy thc t pht sinh. Tng s tin NH phi chi l:
a) 29.466.000
c) 29.469.000
b) 29.776.000
d) 29.784.000
18. Ngy 13/6/x b Dung np s tit kim v chng minh nhn dn ngh rt tin. Ni dung s: ngy
m 13/3/x, s tin 50.000.000 , k hn 3 thng, li sut 0,8%/thng cui k, Ngn hng hch ton tr li:
a) N TK 8010: 1.200.000
c) N TK 8010: 400.000
b) N TK 4913: 1.200.000
d) N TK 4913: 400.000

19. Mt khon vay tiu dng thi hn 1 nm, s tin 120.000.000, NH v KH tha thun s tr gc v li
thnh k khon u hng thng t ti khon tin gi ca khch hng theo li sut 1%/thng. NH thc hin
d thu hng thng. Ngn hng hch ton thu n gc thng th 1:
a) N TK 1011: 10.000.000
c) N TK 4211: 9.556.473
b) N TK 4211: 9.461.855
d) C TK 1011: 10.000.000
20. Ngy 07/12/x ng V np s tit kim m ngy 05/11/x ngh tt ton. Ni dung s: s tin
50.000.000, thi hn 3 thng cui k, li sut trn s 0,9%/thng. Bit li sut tin gi rt trc hn l
0,3%/thng, NH d chi vo cui mi thng. NH hch ton hon nhp d chi:
a) N TK 4913 / C TK 8010: 290.000
c) N TK 8010 / C TK 4913: 230.000
b) N TK 4913 / C TK 8010: 160.000
d) N TK 8010 / C TK 4913: 320.000
21. Ngn hng gii ngn cho cng ty A theo hp ng tn dng s 98/x s tin 300.000.000 vo ti
khon tin gi, thi hn 6 thng, li sut 1%/thng, thu li hng thng, thu n gc khi o hn. Nu p
dng ghi nhn li phi thu tnh trn tng thng v hch ton ngay khi gii ngn. NH ghi nhn:
a) C TK 7020: 3.000.000
c) N TK 3941: 18.000.000
b) N TK 7020: 3.000.000
d) C TK 3941: 3.000.000
22. Ngy 16/10/x, b L np s tit kim m ngy 16/04/x, s tin 100.000.000, thi hn 3 thng cui
k, li sut trn s 1%/thng ngh rt tin mt. Cho bit ngy 25/7/200x NH cng b li sut TG tit
kim k hn 3 thng li cui k l 0,9%/thng. NH hch ton tr li ngy 16/10/x: ghi C TK 1011, ghi
a) N TK 4913: 3.000.000
c) N TK 4913: 2.781.000
b) N TK 4913: 3.090.000
d) N TK 4913: 2.700.000
23. ng Tun np 40.000.000 thanh ton n vay ca hp ng n hn. N gc 55.000.000, thi hn 9
thng, li sut 1%/thng. NH d thu ton b li vay tiu chun. NH khng ng gia hn n v thu
n li trc, thu n gc sau. NH ghi nhn khon tin li:
a) N TK 8090 / C TK 3941: 4.950.000
c) N TK 7020 / C TK 3941: 4.950.000
b) Xut TK 9410: 4.950.000
d) N TK 1011 / C TK 3941: 4.950.000
24. Mt khon vay tiu dng thi hn 1 nm, s tin 120.000.000, NH v KH tha thun s tr gc v li
thnh k khon u hng thng t ti khon tin gi ca khch hng theo li sut 1%/thng. NH thc hin
d thu hng thng. Ngn hng hch ton d thu li thng th 2:
a) N TK 3941, C TK 7020:1.105.381
c) N TK 7020, C TK 3941: 1.100.000
b) N TK 3941, C TK 7020: 1.100.000
d) N TK 1011, C TK7020: 1.105.381
25. Ngy 20/02/J Cng ty Thi Tun tr n vay t tin gi,li sut 1%/thng. Bit ngy gii ngn ln 1
20/8/J-1: 150.000.000, gii ngn ln 2 20/9/J-1: 350.000.000. NH d thu ton b li vay. Ngn hng
hch ton s tin thu c:
a) N TK 4211: 530.000.000
c) N TK 4211: 500.000.000
b) N TK 4211: 519.000.000
d) N TK 4211: 526.500.000
BI TP
Ti NHTMCP Phng Nam trong ngy 25/6/2012 pht sinh cc nghip v kinh t sau:
1. ng L np k phiu n hn thanh ton ngy 25/6/2012 ngh lnh tin mt, k phiu ny
c ngn hng pht hnh di dng li tr trc ngay khi pht hnh, s tin khch hng tr khi
mua k phiu l 4.100.000 ng, mnh gi k phiu l 5.000.000 ng. NH phn b ton b
li vo chi ph.
2. B Xun np tin mt 20.000.000 ng gi tit kim loi k hn 6 thng, li sut 0,9%/thng
v 10.000.000 ng mua 10 k phiu pht hnh theo mnh gi.
3

3. ng Bo np s tit kim khng k hn km CMT ngh rt ton b bng tin mt. ni dung
s:
Ngy m s: 23/02/2012, s tin 50.000.000 ng
Ngy 03/03: rt 20.000.000 ng
Ngy 28/4: rt 10.000.000 ng
Ngy 23/5: np 5.000.000 ng
4. ng Tun np s tit kim m ngy 25/01/2012, s tin 100tr, ngy n hn 25/10/2012, li sut
hng thng 1% km CMT ngh rt ton b bng tin mt. ng Tun lnh tin li 4 thng
5. NH thu n gc v li vay t TK tin gi ca cng ty Bnh Minh theo hp ng s 192/H/2012.
Ni dung hp ng: gii ngn 300.000.000 ng ngy 25/4/2012, thi hn vay 3 thng, n gc
chia u cc k tr n, n gc v li tr vo ngy 25 hng thng t TK TGKKH, li sut
1,5%/thng
Yu cu: X l v nh khon cc nghip v theo th t pht sinh.
Cho bit:
1. NH s dng phng php d thu, d chi cho tng thng, tnh trn thng v ghi nhn vo ngy
cui thng
2. Li sut tin gi khng k hn 0,3%/thng. KH rt tin trc hn p dng li sut tin gi khng
k hn.

----------Key---------1. (d)
2. (a)
3. (b)
4. (d)
5. (a)
6. (c)
7. (c)
8. (d)
9. (b)
10. (b)
11. (b)
12. (c)
13. (c)
14. (a)
15. (d)
16. (b)
17. (a)
18. (b)
19. (b)
20. (a)
21. (a)
22. (b)
23. (d)
24. (a)
25. (d)