1

Trong qu trnh thc hin cc hnh vi

trao i hng ha,
ha dch v,
v ngi ta
thanh ton vi nhau bng nhng
phng tin g?

Mc ch la chn phng tin

thanh ton quc t
Mc
thng
g xuyn
y
hayy khng
g thng
g xuyn
y
ca
cc mi quan h thng mi
Khi lng thanh ton hay quy m giao dch ln hay
nh

m
bo
an ton nht

Mc tn nhim gia cc bn tham gia cao hay thp

Tp qun kinh doanh ca mi nc c s la chn
phng tin thanh ton ph hp

1. S hnh thnh thng phiu

g
xut khu thng
g g
giao hng
g trc
Ngi
tip cho ngi nhp khu thng qua ngi
chuyn ch
Vic thanh ton khng th tin hnh trc
tip
bng
tin
mt
Thng phiu ra i thay cho thanh ton
trc tip

 Trong thng mi quc t, bn hng v thu

c tin l hai vn khc nhau
i vi nh xut khu: Bn c hng v
thu c tin.
trnh
t h ri
i ro, nh
h xut
t khu
kh yu
cu
tr
t
tin trc.
Tr trc, nh nhp khu b ng vn

Trong thng mi quc t c hai cch

i tin

Ngi Bn ch tin hnh giao hng khi

ngi
Mua cam kt
tr
tin
v
iu
kin.

Sau khi giao hng, ngi Bn k pht Hi

phiu
hi thng
h
mii

Hi phiu t nhn n
Hnh thc u tin l
hi phiu t nhn n
Vi k thut chuyn
nhng, hi

phiu

c s dng ph bin
Tho c quc t v
hi phiu.

Qu tr
trnh
Hnhh thnh
th h
Hi phiu

- Nm
1912, hi
ngh quc
t u tin
v hi
phiu t
chc ti
Den Haag.

Hi phiu i n

THNG PHIU L CC CNG C CHUYN

NHNG

Ngi th hng khng th t mnh i tin

phiu m p
phi thng
gq
qua ngn
g hng.
g
hi p
Ngi th hng thng phiu chuyn
nhng
h
quyn
cho
h ngi
i m
h
h ang

n.
Ngi
g
th
hng
g thng
gp
phiu chuyn
y q
quyn
y
th hng thng phiu nh chuyn nhng
mt ti sn

i vi Vit Nam
- Ngy 24/12/1999 UBTV Quc hi ban hnh
Php lnh v
thng phiu
c hiu lc 1/7/2000
v vn da trn nn tng ca Cng c Ginev
- Ngy29/11/2005, Quc hi Vit Nam ban hnh
Lut
cc cng
g c
chuyn
y nhng,
g, c hiu
lc
bt
u t 01/7/2006

2. Khi nim Hi phiu

L mnh lnh i tin
v iu
kin do mt ngi
k pht cho ngi khc
Yu cu
ngi ny khi nhn thy
hi
phiu,
hoc
n mt ngy c th nht nh, hoc n mt ngy
c th
xc nh trong tng lai
Phi tr mt s tin nht nh cho mt ngi no
hoc theo lnh ca ngi ny tr cho ngi
khc hoc tr cho ngi cm phiu.

10

3. c im ca Hi phiu
Hi phiu c hnh thnh t hp ng giao
dch c s
Hi phiu
hi l mt
t ti sn
v
hnh
h h
Hi phiu l tri v mt bn
Tnh tru tng ca hi phiu.
Tnh bt buc tr tin ca Hi phiu.
Tnh lu thng ca hi phiu

11

Hi p
phiu c
hnh thnh t
hp ng giao dch c s
Giao dch c s ca hi phiu l hp ng
Giao
thng mi
Quyn li v ngha v ca mi bn trong
hp ng khng thc hin ng thi
Giao
Gi
d h c s
dch
ca
hi phiu
hi ngn
hng
h
l hp ng cung ng dch v chuyn tin

12

Hi phiu l mt ti sn v hnh
Gi tr vt cht ca hi phiu l t giy
Cha ng quyn php l i vi li ch tng
lai
Nhn dng hi phiu l quan trng hng u

13

Hi phiu l tri v mt bn
Do mt ngi k pht hnh cho ngi khc
Hi phiu v hiu khi ngi b k pht t
chi
hi mt
t cch
h hp
h php
h hoc
h b ph
h sn.

Tri v lin quan n chuyn nhng v

chp
nhn hi
phiu

14

Tnh tru tng ca hi phiu.

Trn
Trn hi phiu
phi khng ghi quan
q an h tn dng
d ng
Hiu lc php l ca hi phiu khng b
rng buc bi
nguyn nhn sinh ra hi

phiu
Ngi ch hi phiu khng cn bit khon
n xut pht t c s no

15

Tnh bt buc tr tin ca Hi phiu.

Lnh bt buc thanh ton mt s tin c th
trong thi hn c th.
Mnh lnh c th hin bng mt vn bn
c g
gi tr p
php
p l.

Hi phiu i n l mt mnh lnh thanh

ton.
ton

16

Tnh lu thng ca Hi phiu.

(Hi phiu l mt chng t c gi )
Hi phiu l mt chng t c gi c qui nh
hnh mu cht ch.
ch
Khon n hi phiu c th hin bng mt
vn bn
Hi phiu ch c cng nhn khi tun theo
hnh mu nh lut hi phiu quy nh.
nh
Hi phiu c th c chuyn nhng mt hay
nhiu ln trong thi hn ca n

17

 ngha kinh t ca bn thn hi phiu:

L cng c tn dng
L phng tin m bo
L cng c u t vn
L cng c thanh ton
L

18

__ ____ __ __ _____
Hnh thc ca hi
phiu

Hi phiu l mt vn bn bt buc.
Hi phiu
hi ni,
i in
i tn,
t in
i thoi
th i v
gi
i tr
t
Hnh mu hi phiu pht hnh theo mu thng
nht.
nht
Ngn ng ca hi phiu: vit hoc in sn.
Hi phiu khng c vit bng bt ch,
ch mc d
phai hay bng mc .
Hi phiu c th thnh lp hai hay nhiu bn.

19

__ ____ __ __ _____
Ni dung ca Hi phiu
Tiu Hi phiu.
pht hi phiu.
a im k
Ngy thng k pht hi phiu.
Lnh bt buc phi thanh ton mt s tin c
th.
Thi hn thanh ton.
Tn ca ngi tip nhn hi phiu.
a im thanh ton.
ton
Tn ca ngi th hng hi phiu.
20

Bill of Exchange Form(Collection)

BILL OF EXCHANGE
No 10/HN
No.
10/HN-Exp
Exp./2011
/2011

Hanoi Vietnam,
Hanoi,
Vietnam Dec.
Dec 6th,2011
2011
For: USD165,000.00

At sight of this FIRST Bill of Exchange (SECOND of the

same tenor and date being unpaid)
npaid) Pay
Pa to the order of
BANK FOR FOREIGN TRADE OF VIETNAM the sum
of United State Dollars one hundred sixty five thousand only
Value received as per our invoice (s) No(s) 12/IN-2011/HN
Dated: Dec. 4th, 2011.
Drawn under Vietnam Export Corporation
To: Wurito Co.
Co Ltd
Ltd,
179 Kansai Road, Osaka, Japan

Vietnam Export Corporation,

Corporation No
No. 200 Thanglong
Road, Hanoi, Vietnam
21
(signed)

BILL OF EXCHANGE (1)

N 10/HN-Exp./2011
No.
10/HN E /2011 (2)

H
Hanoi,
i Vietnam,
Vi t
D
Dec.
6th,2011
2011 (2)

For: USD165,000.00 (3)

(4)
At sight of this FIRST Bill of Exchange (SECOND of the
same tenor and date being unpaid) Pay to the order of
BANK FOR FOREIGN TRADE OF VIETNAM(5)the sum
of United State Dollars one hundred sixty five thousand only (6)
Value received as per our invoice (s) No(s) 12/IN-2011/HN (7)
Dated: Dec. 4th, 2011. ((7))
Drawn under Vietnam Export Corporation (8)
Irrevocable L/C No. 02503021 LC 02 Dated June 10th 2011 (9)
To: Wurito Co. Ltd, ((10))
179 Kansai Road, Osaka, Japan

Vietnam Export Corporation, No. 200 Thanglong

Road, Hanoi, Vietnam
(11)
(signed)
22

CCH GHI HI PHIU

(1) Tn Hi phiu
phi
(2) Ghi s hiu ca Hi phiu v a im, ngy, thng thnh lp Hi
phiu ((c th trng
p
g vi ngy
g y cp
p vn
n, Ha n TM))
(3) Ghi n v tin t v s tin bng s (hoc bng ch)
(4) Ghi thi hn tr tin
(5) Ghi ngi th hng Hi phiu
(6) Ghi n v tin t v s tin bng ch (hoc bng s)
(7) Ghi s hiu, ngy thng pht hnh ha n thng mi
(8) Ghi tn ngi pht hnh ha n thng mi
(9)Ghi s hiu, ngy pht hnh L/C
(10) Ghi tn v a ch ngi tr tin Hi ohiu
(11) Ghi tn v ch k ca ngi i din hp php ca ngi pht
hnh Hi phiu

23

4. Quy
y trnh lu thng
g Hi p
phiu
(1)

Ngi pht hnh

hi phiu

( )
(2)
(4)

Ngi gi
hi phiu

Ngi tip nhn

hi phiu (con
n)

(3)

(6)
(5)

Ngn hng
thng mi

(8) Ngn hng

quc gia
(7)

24

M t quy trnh
1. Pht hnh hi phiu sau khi giao hng.
2 Ngi mua tha nhn mn n ca mnh v k
2.
chp nhn hi phiu.
3 Chuyn
3.
Ch nhng
h
hi phiu.
hi
4. Tr tin mua hi phiu.
5. Chit khu ti ngn hng thng mi
6 Thanh ton cho ngi gi hi phiu
6.
7. Ti chit khu ti ngn hng quc gia

25

S lu thng Hi phiu

5.Ccbnlinquantronghiphiu
C b li
hi hi
Ngn hng
b bn
bn
b

(1)

(2)
(5)

(6)

Ngi k
pht
h HP

Ngn hng
i l
i

(4)

(Giao hng)

(3)

Ngn
Ngi
hng
tr
b tin
bn
b
bn
i
26

____ __ ____ __ _____

1. Ngi k pht hi phiu c quyn:
Nhn tin t ngi b k pht
Xin chit khu HP ti Ngn hng
Th chp
h HP vay tin
ti
Chuyn nhng HP
Quyn
khiu
ni trc ta n
2. Ngi k pht hi phiu c ngha v:
Khi hi phiu chuyn nhng b t chi tr
tin, phi hon tr tin cho ngi
g
c chuyn
y
nhng
Chu
trch nhim
v ch k ca mnh
27

____ __ ____ __ _____

1. Ngi b k pht hi phiu c quyn
Khng chu trch nhim i vi hi phiu trc khi
k chp nhn.
Chp
p nhn
hoc
t chi tr tin hi p
phiu
Thu li HP hoc hy b sau khi tr tin HP
Thc hin ngha v tr tin ch khi HP o hn.
Kim tra dy chuyn k hu chuyn nhng

28

____ __ ____ __ _____

2. Ngi b k pht hi phiu c ngha v
Chp nhn HP k hn khi xut trnh
Thc hin cc ngha v khc do
Lut HP quy nh

29

C b h
Ccbnthamgiatronghiphiu
i
hi hi
Acceptor: Ngi chp nhn.
nhn
Vai tr l con n.
Bt k Drawee no u l Acceptor; v ngc li

Beneficiary (Holder or Bearer): Ngi th hng

ch danh.
Ngi nhn chuyn nhng.
Ngi nm gi HP v danh.

30

__ _____ __ _____
Khi nim
HP c chuyn
y
t ngi
g
nyy sang
g ngi
g
khc nhm mc ch i tin, chuyn nhng
quyn
q
y s hu hi p
phiu, chit khu, cm c.
C hai cch lu thng Hi phiu l trao tay v
k hu chuyn
y nhng.
g

31

__ _____ __ _____ ___ ____

Ngn hng

Ngn hng
3

1
Ngi xut khu
2

Ngi nhp khu

1. Giao dch c s
2 Thc hin giao dch c s
2.
3. K pht Hi phiu tr tin ngay
4. Tr tin ngay sau khi c xut trnh Hi phiu
32

__ _____ __ _____
Lu thng bng th tc k hu:
L cch lu thng ph bin nht.
Mt HP mun chuyn nhng bng th tc
k hu phi l Hi phiu tr theo lnh ca
ngi th hng

33

__ _____ __ _____ ___ ____ __ ___

Ngn hng

Ngn hng
3

1
Ngi xut khu
2

Ngi nhp khu

1. Giao dch c s
2. Thc hin giao dch c s
3. K pht Hi
phiu
k hn
4. K chp nhn v hon tr Hi phiu cho
ngi
i th
th hng
h
34

__ _____ __ _____
HI PHIU
S :110/HPTT-VCB

H Ni-Vit Nam, Ngy 16 thng 4nm 2009

S tin : USD 117.500

Ngay sau khi nhn thy bn th nht ca hi phiu ny, (bn th hai cng ni dung ngy
thng khng tr tin).
tin) Tr theo lnh ca ngn hng ngoi thng
th ng Vit Nam s tin l :
Mt trm mi by ngn nm trm la M chn.
Theo ho n thng mi s : 01/XK-2002

Ngy 15/4/2009

L/C s
: 270114426ILC0412
Ngy: 01/2/ 2009

Gi: Ngan hng Hu hn Sumitomo

TOKYO- Nht Bn

Cng ty XNK Vit Nam

( k)
35

___ ____ __ _____

Chp nhn Hi phiu (acceptance):
L hnh vi bng ngn ng ca ngi tr tin
hoc ngi c ngha v tr tin u thc th
hin trn mt trc ca hi phiu,
phiu cam kt
tr tin cho ngi hng li mt cch v
iu kin.
kin

36

___ ____ __ _____

Theo UBL:
Ghi mt trc, gc bn tri cui cng ca hi
phiu (trnh vi nghip v k hu)
Bng ngn ng n gin r rng.
Ghi ngy k chp nhn i vi HP c k hn.
hn
Chp nhn phi v iu kin.
Ngi k chp nhn phi c quyn k hp ng
kinh t i ngoi v k bng tay.

37

___ ____ __ _____

Cch thc k chp nhn:
+C
Chp
p nhn
ngn
g
+ Chp nhn y
+ Chp
p nhn
mt
p
phn.
+ Chp nhn bo lnh

38

_ ___ __ _____
Khi nim:
L
hnh

vi b
bng
g ngn
g ng
g ca ngi
g tth
hng
g
hi phiu tho thun k tn vo mt sau hi phiu
chuyn
y
quyn
q
y
th
hng
g hi p
phiu cho
ngi khc.

39

_ ___ __ _____
Nguyn tc ca k hu:
+ Ngi
g k p
pht
t l
ngi
g k hu
u u ttin

+ Ngi k hu phi l ngi s hu hp

php
p
p Hi p
phiu
+ K hu chuyn nhng phi v iu kin
+ K hu
p
phi chuyn
y
nhng
g ton b
v
khng thay i ni dung hi phiu

40

_ ___ __ _____
Cc loi k hu:
+ K hu
u ttrng
g
+ K hu ch danh
+ K hu
theo lnh

+ K hu min truy i

41

__ ____ __ _____
Bo lnh HP
- Bo lnh HP l g?
- Nhng ai l ngi c bo lnh?
- Hnh thc Bo Lnh:
+ Ghi trn HP ni dung: Cm t Bo
Bo lnh
lnh, s tin,
tin
ch k, tn, a ch ca ngi bo lnh, v tn ngi c
b lnh.
bo
l h Nu
N khng
kh ghi
hi tn
t ngi
i c

b lnh
bo
l h th l
bo lnh cho ngi k pht.
+ Bo lnh mt?

42

____ ____
T chi tr tin v khng ngh (Protest)
- Khi n hn tr tin ca hi phiu m ngi tr
tin t chi th ngi hng li phi chng thc
s t chi bng mt vn bn khng ngh.
- Bn khng ngh phi do ngi hng li lp ra
trong thi hn hai ngy lm vic tip sau ngy
ht hn ca hi phiu.
phiu

43

II.Sc(cheque)
1. Khi nim
Sc l mt t mnh lnh tr tin v iu kin ca
ngi mua ra lnh cho ngn hng gi ti khon
ca mnh, yu cu ngn hng trch t ti khon
mt s tin nht nh tr cho ngi hng
li ghi trn t sc hoc tr cho ngi cm sc

44

2. Ccbnlinquan
2
Cc bn lin quan
trongluthngSc
Ngi pht hnh sc - ngi ch ti khon yu
cu ttrch
c ttin
ttr
ccho
o ngi
g khc.
c
Ngn hng tr tin
Ngi
g
th
hng
g t sc
Ngi cm sc - Ngi c ngi khc
chuyn
y
nhng
g sc cho mnh v lc nyy tr
thnh ngi th hng sc

45

3.NidungcaSc
Sc phi tun th nhng ni dung v hnh thc
theo lut nh:
Ngi k pht sc phi c s d trn ti
khon tin gi khng k hn ti ngn hng - S
tin pht hnh trn t sc khng c vt qu
s d trn ti khon.
Sc phi lm bng vn bn,
bn c mt hnh mu
nht nh trong ton quc do ngn hng nh
nc pht hnh.

46

3.NidungcaSc(tip)
- Tiu
Ti sc
phi
hi c
ghi
hi bng
b mt
t th mc
v

cng vi ngn ng trong ni dung sc.

- Ghi r a im
v ngy thng lp sc; a ch
ca ngi yu cu trch ti khon, s ti khon
phi
trch; Ngn hng tr
tin;
tn v a ch ngi
hng li sc; Ch k ca ngi pht hnh sc
- S tin ghi (cch ghi v cch tr nh trong hi
p
phiu)
)

47

3.NidungcaSc(tip)
- Sc mang tnh cht thi hn,
hn ch c gi tr thanh
ton trong thi hn hiu lc ca n.
- Thi hn
h hiu
hi lc
l ca
sc
c

ghi
hi r
trn
t t sc:

+ 8 ngy k t ngy pht hnh sc v l sc lu

thng trong phm vi 1 nc.
+ 20 ngy
g y lu thng
g trong
g cng
g mt
chu.
+ 70 ngy lu thng khng cng chu.

48

4.Quytrnhluthngsc
1 Pht hnh sc thanh ton
1.

6
NHNK

NHXK

2,3. Nh thu.
4. Xut trnh sc i tin.

5 Tr tin
5.
tin.
6. Quyt ton thanh ton sc.

NK

XK

7. Tr tin cho ngi XK

49

5. Cc loi sc
Sc ch danh: Trn sc g
ghi r tn ngi
g
hng
g
li, loi ny khng chuyn nhng c bng hnh
thc k hu.

Sc v danh: Trn sc khng ghi r tn ngi

hng li hoc c ghi th ghi: Tr
Tr cho ngi cm
sc; sc c th chuyn nhng bng cch trao tay.
Sc theo lnh (cheque to order ).
) Trn sc ghi:
tr theo lnh ca ng X. Loi ny c th chuyn
nhng c theo hnh thc k hu.
hu

50

5 Cc loi sc
5.
- Sc gch cho (crossed cheque).
cheque) L loi sc
m ngi pht hnh sc hoc ngi hng li sc
dng bt gch cho hai gch chng t sc ny
khng dng rt tin mt m dng chuyn
khon C hai loi:
khon.
+ Sc gch cho thng (khng ghi tn ngn hng
lnh h tin).
tin)
+ Sc gch cho c bit (c ghi tn ngn hng).

51

Sc du lch (Travellers cheque) do

ngn hng pht hnh yu cu chi nhnh
hoc i l ca mnh nc ngoi tr
mt s tin cho ngi hng li sc.
Ngi hng li sc l khch du lch,
khi mua sc phi k,
k khi nhn tin phi
k i chng, nu ng ngn hng mi
tr tin.
tin

52

Sc du lch (Travellers cheque)

Thi hn
hiu
lc
ca sc du lch
c th
c hn v c th v thi hn. Trn sc
ghi r khu vc
g
Ngn
g hng
g tr tin,, ngoi
g
khu vc sc khng c gi tr thanh
ton.

53

Sc chuyn
y khon
(Transferable Cheque)
Ch y
yu dng
g trong
g lnh vc
thng
g mi

Ngi k pht sc ra lnh cho ngn hng

trch t ti khon mnh chuyn
y sang
g mt

ti khon khc ti mt ngn hng khc.

Loi
sc nyy khng
g dng
g rt tin mt

54

Sc xc
S
nhn
h (Certified
(C tifi d cheque).
h
)
- Ngn hng xc nhn vic tr tin.
Trn sc ghi: Xc nhn s tin... tr
n ngy... ti ngn hng...
hng.....
Phi m ti khon xc nhn v ch c
tr s tin ghi trn ti khon .

Dng m bo an ton cho thanh ton

cc
hp
h ng

c
kim
ki ngch
h ln;
l tr
t tin
ti
xy ra thng xuyn.

55

III K phiu (Promissory Note )).

III.
- L mt giy ha tr tin ca ngi nhp khu
gi chi ngi xut khu ha cam kt tr mt s
tin nht nh cho ngi hng li trong thi hn
ghi trn k phiu .
- Cc
C ngun
lut
l t p
dng
d
iu
i chnh
h h hi phiu
hi
cng c p dng i vi k phiu.

56

Cc c im ca k phiu
K hn
ca k p
phiu c
g
ghi r trn k
phiu.
K phiu c th do mt hay nhiu ngi
cng k pht.
K phiu khng cn c s bo lnh ca
ngi th 3.
K phiu
ch c mt bn.

57

TH
THANH TON
QUC
T

Khi nim
Th thanh ton l mt phng tin thanh ton
khng dng tin mt m ngi ch th c th
s dng rt tin mt hoc thanh ton tin
mua hng ho,
ho dch v ti cc im chp nhn
thanh ton bng th.

58

Phn loi th
1. Phn loi theo cng ngh sn xut
Th khc ch ni (EmbossingCard)
Th bng t (Magnetic stripe)
Th thng minh (Smart Card)

59

Phn loi th
2. Phn loi
theo tnh cht thanh ton ca
th
Th tn dng (Credit Card)
Th ghi n (Debit card)
Th rt tin mt (Cash card)

60