TRUONG BHDL VAN LANG hoe GY ra KHOA KE TOAN KIEM TOAN an al DE THI MON THANH TOAN QUOC TE al KHOA 16 LOP KTKT- LAN THU 2 Ths. Neuyén Thj Did Hide HQC KY 2 - NAM HQC 2012 - 2013 DUYEL 86 don ¥j hoc trinh: 03 (BCN Khoa ofe BG mon) ‘Thoi gian: pope Sinh vign KH it i li ING durge sit dung tai ligu MA DE: 201 HQ VA TEN: --MSSSV.. CB COITHIT (CB COITHIZ CB CHAM THI DIEM PHAN 1: TRAC NGHIEM (5 diém) aut: 1. Sinh vidn chon edu tre Joi dking nbd bing each 06 em 2. Sinh viém chon cd tré Udi kha bang ccich gack chéo cu tra Udi eff va 16 den edu tra toi mi. 3. Sih viém chon lat edu ri 18% dt gach chéa baing cach t8 den kin od pliin gach chéo. Caula [b [e [d [Ciula [b Je [d [Caula [b Je [d fi_tototototn Ofofolola [ofololo 2 /o/ololofiz [O[olololz2 [olololo 3_[O/o/olom3 [Ofolololz [olo[olo 4 /ofofolofis [O[ofololzs [ojolofo 5s /ofo[ololis [O[olololzs [olololo 6 [o/olololis [Ofofoyo 7 [ofololofi7 [o[ojolo 8 [ololololis [ololole ! 9 [olololofis [olofolS io [OlOloOl[ojz2 |Oj|olo|o | Ciw NQIDUNG 1 Trong thuong mai quéc té nguoi yéu edu sir dung hinh thie thanh téan chuyén tién (SWIFT; bank draft) la ai? a. Nha nap khéu c. Ngan hang phyc vu nha nhgp khéu b, Nha xudt khiu d. Ngan hang phye vu nha xuat kau10 12 B 14 GO Vigt Nam #8 chite ndo phat hanh C/O? a Nauti XK ¢. Phong thuong mai va cong nghigp VN b. Ngdn hang thuong mai d. Vinacontrol Khach hing ki quy mé L/C dé dam bao quyén Igi cho ai? a. Nha nhdp khiu s. Ngan hang phét hinh b. Nha xudt khdu d. Ngan hang théng béo ALIA ngudi Scop me Lic hap khdu? a. Nha nh§p khiu . Ngan hang phat hanh b. Nha xudtkhdu d. Ngan hang théng bao NH nude A mu6n tra tién cho NH nude B nhumg gita 2 NH nay chua thiét lap quan he dai Ii, hoi vige thanh todn e6 thé thie hign duge khéng? a. Dirge b. Khong . Vai tré ciia ngén hing trong phwong thitc chuyén tién 1a : a, Trung gian thanh ton va thu phi c. Khdng ché 66 chimg tir b. Chiu trich nhigm thank toan d. Thue tién Hop dng ngogi thong c6 diéu khoan payment quy dinh : 30% T/T in advance va 70% D/P at sight bao gém nhting phwong thie ndo ? . a Chuyén tién tri ngay, nh thu ktm c. Chuyén tién, tin dung chimg ti chimg tirtré ngay b. Chuyén tién tra tnrgc, nho thu kém d. Chuyén tién tra trade, nh’ thu kém cchimg tir tr chim chirng tir tra ngay ‘Trong phuong thize nhy thu kém chimng tir, tréch nhigm eita Collecting Bank la: a. Chi chuyén héi phiéu doi tin nha nh@p c. Khéng ché chimg tit cho khiu NK ki chip nhan hdi phiéu b. Khéng ché ching tir cho dén khinhaNK d. Cab vac déu diing tratién ‘Trong phwong thre thanh toan chuyén tién : a. Nha xudt khdu ed thé giao hiing trade c, Ngin hing nbn duge phi chuyén tién hoe sau khi nhan tién . b, Ngan hang chi déng vai tro trung gian d. Tat ea déu dang Trong L/C diéu khan vé hang héa sir dung ede thugt ngit "about" hofe “approximately”, Theo UCP 600 eda ICC thi duge hidu dung sai nhur thé do? a 0% + 5% b. +1. 10% P d. +/-3% Trong cée logi héi phiéu sau, h6i phiéu nao cd thé chuyén ahugng duge bing each trao tay: khi nha a. Hi phigu vo danh c. H6i phiéu theo Iénh b. Hi phiéu dich danh d. Cia, b, ¢ déu ding ‘Trong luru théng h6i phiéu, ngudi huéng Igi héi phiéu khéng thyc hign nghigp vu: a. Ky hau (endorsement) . Chiét khiu (discount) b. Khéng nghj (protest) Trong nhé thu kém chimg tir tra ngay (D/P), nguoi nhgp khdu 4é c6 chime tir di nhan hang thi phai a. Chép nbn tra tién di phiéu ¢. Tratién hoi phiéu b. Chiét khdu héi phigu d. Bao linh héi phiéu 7 . ‘Trong thanh toin bing D/A, ngwoi nhap khdu khong tré, nguoi xuat khdu sé khiéu nai va ai?a. Ngan hang xudt khdu c. Ngan hang nhap khau b. Ngan hang trung gian 4. Nguoi nhap khau 15 H6i phiéu v6 danh la hdi phiéu a. Ky phat cho ngudi clm phiéu c. KhOng dé tén ngudi huéng Igi b, Phat hanh theo Igah cia nguoi cim d. Ba duye ky hau dé téng phiéu 16 Héi phiéu duge lap thank may ban ? a. Duy nhat 1 ban ce. C6 thé lap thy ¥ b. 2ban d. Tit od déu sai 17 Phuong thi thanh toan D/A la phuong thize . a. Chuyén tién 7 cc. Nhé thu tra tién déi chimg tir b. Me thu chap nhén thanh toan di chimg d. Tin dung chimg tir 18 Phuong thite thanh toan D/P 1a phutong thite . a. Chuyén tién c, Nho thu tra tién déi chimg tir b nbs thu chép nhgn thanh todn déichimg d. Tin dung chimg tir 19 BG cing tir trong phurong thite tin dung chimg tir phai phii hyp voi? a, Hgp ding ngoai thong c. Thu tin dung b. Ban théa thudn cua 2 bén d. Tit cd déu ding 20 Néu trong LIC khéng c6 quy dinh cu thé vé sé luong ban g6c chimg tir phai xudt trinh thi a. Phai cb it nhat 1 ban géc c. Khéng cin ban dc b. ftnhdt2 bin gée d. Tit cd déu sai 21 Ngudi thy huéng héi phiéu trong phuong thite tin dung chimg tr 1a: a. Nhanhap khau c. Ngan hang NK b. Nha xudt khdu d. Ngan hang XK 22 Nguoi thy huéng LC la : a. Nha nhgp khdu cc. Ngan hang NK b, Nha xuat khdu d. Ngan hang XK 23 Nh thu kém chimg tir véi diéu kign D/A sirdung : a. H6i phiéu thanh toan ngay c. Ciavab déu ding b. HOi phiéu tra chim d. Ciavib déu sai 24 Nhe thu kém cheng tir voi digu kign D/P str dung : a. H6i phiéu thanh ton ngay ©. Ciavab déu ding b. HOi phiéu tra cham d. Caavab déu sai 25 Hign nay trong cdc hinh thire chuyén tién doanh nghiép, hinh thie nao sir dung phé bién nhat trong TTQT a. Chuyén tién bang thu c. Chuyén tién bang héi phiéu ngan hang b. Chuyén tién bing dién d. Chuyén tién théng qua Western Union PHAN 2: CHUNG TU THANH TOAN (5 diém) Trich mét s6 diéu khoan ciia thy tin dung nh sau: From: Bank of China Branch Taiwan To: Bank for Foreign Trade of Vietnam Hochiminh City Branch Form of Documentary Credit: IrrevocableDocumentary Credit Number: 0928091LC2011 Date of Issue: 30 Aug 2011 ry: 30 Nov 2011 in Taiwan Applicant: Toper International — Asia Ltd Ferdinad Str Taiwan Beneficiary: Saigon Food CO,, LTD 80 Hau Giang Str. Dist, 6, Hochiminh City Vietnam Currencies Code, Amount: USD 100,000.00 FOB Hochiminh City port Vietnam More or less 10% Available With ... By... ~ Name and Address: Any Bank by Negotiation Drafis at: sight for 100 pet of invoice value in duplicate Drawee; Bank of China Branch Taiwan Partial shipments: allowed Transhipment: not allowed On board: Any port trom Hochiminh For Transportation to: Taiwan port Latest date of shipment: 15 Oct U1 Documents Required: in triplicate in English showing L/C number unless otherwise stated: 1. Signed commercial invoice 2. Detail packing list 3. Full set (3/3) of original clean shipped “on board” ocean Bill of lading, made out to order Bank of China Branch Taiwan marked “freight collect” and notify the applicant 4. Certificate of origin issued by Chamber of Commerce of Vietnam 5. Marine Insurance Certificate in duplicate, blank endorsed covering all risks for 110pet of invoice value showing claim payable at Taiwan Period for Presentation: Documents must be presented for negotiation within 15 days after shipment date but within the validity of LIC Cho biét: Ngiy giao hang 10/10/2011, hod don sé EX1379/11 ngay 12/10/2011, s6 tién 110,000.00 USD, ngan hang thong béo la ngén hang phue vu nba xudt khdu Yéu chu: _ Lap hi phiéu va van don phi hop vGi ngi dung L/C trén (Dign vio mu cho sin). Trudng hop néu sir dung phirong thite D/P thi Hoi phiéu e6 gi khée so véi Héi phigu ban vita lap? Hay cho bi nhing diém khée nhau 46,