Giáo trình Thanh toán quốc tế

TRUONG f)~1 HOC KINH TE TP. HO CHI MINH
KHOA NGAN HANG
BQ MON KINH DOANH TrEN T~
cl~~
,
'- ,••:'? , , "
NHA XUAT BAN THONG KE
TP. HO CHi MINH - 2009
TRUONG f)~1 HQC KINH TE TP. HO CHI MINH
KHOA NG.AN HANG
B9
MON KINH DOANH TIEN T~
*-~ *~~-o-
Giao
trinh
,
Dan
It!'
DOC
Chti
bien:
PGS. TS. TRAN HOANG NGAN
Nh6m
bien
soarn
ThS. HOANG THl MINH NGQC
PGS. TS. TRAM THl xuAN HUaNG
TS. NGUYEN MINH KIEV
ThS.
vo
THl TUYET ANH

?
ThS. PHAN CHUNG THVY
t
THU VIEN
TRUONG
f>HSPKTI
lOT ~
J ~
t.:. •• ~ ~
8 ~
,
-
• ,
-~
"
-'
')
-'
-
NHA XUAT BAN THONG KE
TP. HO CHi MINH - 2009
, ,
, '
Lc:tINDIEJAU
~
ai muc t.ieu dao tao da
p
ling nhu cau xa hci cua trircng D<;lihoc
Kinh te'
thanh

phti
H6 Chi Minh,
giao trmh
Thanh
toan
qu6c te'
diroc bien
soan
l:rn nay
nham tao
SlJ
th6ng
nhat giua cac
quan
digm giang day tai truong lien quan deri Iinh
VlJC
kinh doanh ngoai h6i va
thanh toan qu6c te' d6ng thai phu hop voi
su
thay d6i cua nganh ngan hang
trong giai doan hien nay.
Muc tieu cua hoc phan Thanh toan qu6c te' la nham dao tao cho sinh
vien co thg tro- thanh cac chuyeri vieri kinh doanh ngoai h6i va thanh toan
vieri cua phong Thanh toan qu6c te' tai cac Ngan hang thirong mai. Ngoai
ra, ngiroi hoc co thg dam nhiern cong tac thanh toan
xuat
nhap khau tai
cac doanh nghiep trong va ngoai nucc.
Do do,
giao trmh

Thanh
toan
qu6c te' cling
duoc
bien
soan
co
2 phan
ro
ret,
Phftn
1:
Kinh doanh ngoa
i
h6i: bao g6m eh1.idng
1
&
eh1.idng 2
Chuang 1: Trinh bay n<)i dung v~ h6i doai, chu ,ye'u gioi thieu nhung
khai nie m lien quan deri ty gia h6i dcai va cac nguye n tiic heat dong cua
thi trircng h6i doai cling nhu mot sO'nghie p
V1,l
kinh doanh "tren thi trucng
h6i doai qu6c te' va tai Viet Nam.
Chuang
2:
tren co sO-
Urn
higu
v~

nguyen tiic giao
dich cua
cac nghiep
V1,l
h6i doai qu6c te', giao trrnh cling girii thieu v~ rui ro ty gia, nhirng tac
dong cua rui ro ty
gia
deri heat dong kinh doanh cua doanh nghiep va cac
giai phap phorig ngira rui ro ty gia bang cac nghiep
V1,l
hci doai phai sinh
cho
cac
doanh
nghiep
va cling
nhu la
cho
cac ngan
hang
thuong
mai.
Phftn 2: Thanh
toa
n quoc
te'
bao g6m eh1.idng 3, 4, 5, 6. Trong
do:
Chuang
3: gidi thieu v~ cac

phuong
tien
thanh
toan
qu6c te' nhu h6i
phieu, see va the. Phan nay da diroc bien soan mot each
day
du va phu hop
voi cac co sO-phap
Iy
dieu chinh.
Chuong 4 va 5 la gici thieu v~ cac
phircng thtrc
thanh toan
quoc
te' va
van dung cac
phirong thirc
thanh toan nay tai cac ngan hang thuong mai
hien nay, trong d6 phuong thirc thanh toan tin dung chirng tu da dutJc
thiet
ke' rieng biet trong chuong 4 va da
diroc
bien soan cap nhat theo Ban sira
d6i mdi
nhat
cua ICC lien quan de'n
phirong
thirc thanh toan nay la "Qui
t~c thuc hanh thong

nhat
v~ tin dung chirng tLt" (Uniform Customs and
Practice
for Documentary Credits) - UCP
No
GOO.
Chuong 6 gidi thieu ve bi?
chirng
tu trong thanh toan quoc te' va dac
biet la ni?i dung lien quan
den
viec ki~m tra bi?
chirng
tu theo
phirong thirc
thanh toan tin dung chung tir, trong d6 c6 d~ cap chi tie't de'n each
thirc
kiem tra va neu
nhirng
bat hop 1~
thuo'ng
g~p trong viec kiern tra tung
chung tir cua bi? chirng tu
xuat
trmh theo
phirong
thirc thanh toan tin dung
chirng tir va c6 cap nhat theo cac dieu khoan cua UCP
No
600.

Ngoai ra, giao trinh con gidi thieu mot mau bi? chung-tir va ni?i dung
cua cac van ban phap
If
dieu chinh cac
phirong
tien va phuong
thirc
thanh
toan quoc te'
nhir:
Trfch Luat thong nhat v~ h6i phieu ULB 1930 (ban tieng
Viet), Qui t~c thong nhat v~ nho thu URC 522 (ban tie'ng Anh va tierig
Viet), Qui t~c
thirc
hanh thong nhat v~ tin dung
chirng
tu UCP600 (ban
tieng Anh va tieng Viet) va 'I'ap quan ngan hang theo tieu chuan quoc te'
'.
~
ki~nI tra
chirng
tu theo phuong
thirc
thanh toan tin dung chirng tu (lSBP
681). Day la
nhirng
t~p quan quoc te' quan trong dieu chinh cac phuong thirc
thanh toan quoc te' va la co'
sa

phap
If
chinh va la n~n tang nham giai
quyet cac tranh chap c6 lien quan.
Do d6, vdi muc tieu bien soan giao trinh Thanh toan quoc te' c6 th~
tra
thanh cilm nang cho cac sinh vien va hoc vien dang hoc t~p hoac yeu thich
1Inh vue kinh doanh ngoai h6i va thanh toan quoc te', giao trmh cung khong
tranh khoi nhirng sai s6t va khiern
khuyet,
nh6m bien soan rat mong nhan
diroc
nhirng nhan xet qui bau va d6ng g6p chan thanh cua cac ban d~ giup
cho giao trinh hoan thien hen,
Chti
bien
PGS. TS. Trdn Hoang Ngan
LOI
MO
E>AU
r
MUC LUC
•
•
CHUaNG 1:
HOI ElOAI
? ,
",II' "
I. TY GIA HOI BOAI ((FOREIGN EXCHANGE RATE - FX) 1
1. Khai niern 1

2. Phuong phap bi~u thi ty gia (Ye't gia - quotation) 3
2 1 N
A t~ A't· ,
3
· guyen ac ye gla .
.
2.2 Phuong phap ye't gia 3
3. MC)tsfi quy iroc trong giao dich hfii doai
qucc
te' .4
3.1 Ky hieu tien
t~
4
3.2 Cach vie't ty gia \ 5
3.3 Ngon ngu trong giao dich hfii doai quoc te' 5
4. Xac
dinh
ty gia theo phirong phap
tinh cheo
6
4 1 N
A t~
ti
h t? ., he 6
· guyen ac In y gia c eo .
4 2 V
A d A t~
ti
h t? ., he 6
· an ung nguyen ac In y gia c eo .

5
C
? ,
di h t? ., h
A
'.
d ,. 9
. 0
so xac m
y
gia
01
oai .
5.1 Trong che' dC)ban
vi
vang 9
5.2 Trong h~ thong tien t~ Bretton Woods 11
5 3 T h
A'dAt·;:: tA , 13
· rong c e
Q
len ~ ngay nay .
6. Nhirng nhan tfi anh huang
deri
81/
bien dong
cua
ty gia
hfii doai 15
6.1 Can can thanh toan quoc te' 16

6.2 Lam
phat
16
••
6.3 Lai suat 17
6.4 MQt s6 nhan t6 khac 18
7 C
' bie ha d·~ hi ht? ., h~· doai
I
18
. ac ien p ap leu c In y gia
01
oar .
7.1
Chinh sach lai suat tai chiet khau
18
7.2 Chinh sach
hci
doai 19
7.3 Pha gia tien
t~
20
7.4
Nang gia tie
n
t~
20
8. Cac loai
ty
gia hoi doai 20

8.1
Ty
gia
chinh
tlnrc 20
8.2
Ty
gia kinh doanh cua Ngan hang thuong mai 21
8.3
Ty
gia xuat khau 21
8.4
Ty
gia nhap khau 21
8.5
Ty
gia me cua
22
8.6 Ty
gia
dong cira : 22
8.7
Ty
gia thap nhat : 22
8.8
Ty
gia cao
nhat
22
II. TH~TRUONG HOl BoAl

t •••.•.•••••••••••••••••••• 22
1.
Khai niern 22
2. Dac digm 23
3. Vai tro
25
4. Phan
loai
thi trirong h6i doai 26
4.1 Can cu VaGnghiep
vu
kinh doanh 26
4.2 Can cu VaGpham vi heat dong : 27
5. D6i tuong tham gia thi truong h6i doai 27
5.1 Ngan hang thuong mai (Commercial Bank) 27
5.2 Cac dinh che' phi ngan hang (Non bank institutions) 28
5.3 Ngimi
moi gi6'i (Broker) 28
5.4 Cong
ty
da qu6c gia (Multinational corporation) 29
5.5 Cac corig ty kinh doanh (Coporate business) 29
5.6 Cac ca nhan (Individual) : 29
5.7 Ngan hang trung
irong
(Central bank) 29
III cAc ~GHl~P VlJ HOl BoAl
ouoc
TE :
30

1. Nghiep
vu
h6i doai giao ngay (Spot operation) 30
1.1
Khai niern 30
1.2 Dac
di~m • 30
1.3 CO'che' giao dich 32
1.4 Muc dich
sa
dung nghiep vu giao ngay 32
2. Nghiep vu kinh doanh chenh lech gia (Arbitrage operation) 32
2.1 Khai niern 32
2.2 Nguyen tiic 33
2.3
Phan
loai 33
2.4 Minh hoa giao dich , 33
2.4.1 Giao dich qua hai thi
trircng
33
2.4.2 Giao dich tli 3 thi
trirong
tra len 34
3. Nghiep
vu
h6i doai ky
han
(Forward operation) 34
3.1 Khai niern : 34

3.2 D~c di~m
35
3.3 Corig thirc tinh ty gia
ky
han
35
3.4 Minh hoa giao dich 37
3.5 Cach niern yet ty gia ky han 38
3.6
Mt.JC
dich
sa
dung nghiep vu
ky
han 39
4. Nghiep vu h6i doai hoan d6i (Swap operation) .42
4.1 Khai niern 42
4.2 Dac diern 42 .
4.3 Minh hoa giao dich .43
4.4 Muc dich
sa
dung nghiep vu hoan d6i .44
5. Nghiep vu quyen chon ngoai t~ (Option operation) .45
5.1 Khai niern .: 45
5.2 E>~cdiern 46
5.3 Minh hoa giao dich .47
5.4 Ml;IC
dich
stt
dung tiQ'p

d6ng
quyen chon
1•••••••••••••••••••••••••••••••
51
6. Thi
trirong giao sau
tien
t~ (Futures market) 51
6.1 Khai quat v~
thi
truo'ng ngoai t~ giao sau 51
6.2 Thanh phan tham gia giao dich 52
6.3 Qui
che'
giao
dich
52
6 4
nv
di '"
?
thi
t' .
53
• I.J~C
lem cua! nrong glao sau .
6.5 Ml;ICdich stt dung hop d6ng giao sau 55
CHUaNG
2:
?

?, ,,,,,
RUI RO TV GIA
&
PHUONG PHAP PHONG NGUA
?
?" ~ , , , '"
RUI RO TV GIA BANG CAC
NGHI~P
VU
Hal BaAl PHAI SINH
?
?,
I. RUI RO TY GIA 57
1. Khai niern 57
2. Cac loai rui ro ty gia 58
2.1 Rui ro ty gia trong hoat dQng dau tu 58
2.2 Rui ro ty gia trong hoat dong 'xwlt nhap kh<1u 59
2.2.1 Rui ro ty gia d6i voi hop d6ng xuat kh<1u 59
2.2.2 Rui ro ty gia d6i vdi hop d6ng nhap khau 60
2.3 Rui ro ty gia trong hoat dQng tin dung 61
3. Tac dQng cua rui ro ty gia 62
3.1 Tac dQng de'n nang
lire
canh tranh cua doanh nghiep 62
3.2 T5n thc1t giao dich (transaction exposure) 62
3.3 T5n that kinh te' (economic exposure) 63
3.4 T5n that
chuyan
d5i (translation exposure) 64
~

3.5 'I'ac
dQng de'n
kha nang chiu
dung
tai chinh cua
doanh
nghiep 65
3.5.1 Tac
dQng beft 6n de'n
hoat
<tQngdoanh
nghiep
l••••••••••
65
3.5.2 Tac dong
de'n
su
ttf
chu tai chinh cua
doanh
nghiep 65
3.5.3 Tac
dQng de'n
gia tri
doanh
nghiep 66
II. PHUONG PHAp PHONG NGUA RlJI RO
TY
GlA DOl
•

VOl DOANH NGHl:¢P
66
1. Sli dung hop
d6ng
ky han 67
2. Sli dung hop
d6ng
hoan
d6i
68
3. Sli dung hop
d6ng
quyen chon 69
4. Sli dung hop
d6ng giao sau
71
III. PHUONG PHAp PHONG NGUA RlJI RO
TY
GlA DOl
VOl NGAN HANG THUONG M~I. 74
1 R
? •
tv
ai ,
tai
A
h' tho
~rl •
74
. Ul

ro
y
gia ai
ngan ang
uong mai .
2. Tac dQng
cua
rui ro ty gia 74
2.1
T6n theft rang giao
dich cung
thai
han 75
2.2
T6n theft rang giao dich gQP •
76
3. Phuong phap phong ngira rui ro ty gia cho cac NHTM 78
3.1
Phuong phap phong ngira
rui
ro ty
gia
dO'i
vdi
cac giao
dich cung
thai
han
78
3.1.1

Quan
If
rui ro ty
gia
khi co
trang
thai ngoai
t~
dirong 78
3.1.2
Quan
If
rui ro ty gia dO'ivdi
trang
thai
ngoai
t~
am
79
3.2
Phuong
phap phong
ngira
rui
ro ty
gia
dO'i vrii
cac
giao
dich khac

thai
han
80
3.2.1
Quan
If rui
ro ty
gia
khi co
trang
thai
ngoai
t~
gQP dirong 81
,
3.2.2
Quan
If rui
ro ty
gia
khi co
trang
thai ngoai t~
gQP
am
83
CHUONG3:
pHUdNG
TI~N
THANt-\ ToAN

Quae
TE
I. HOI PH[EU (BILL OF EXCHANGE) : 85
1. Khai niern 86
2. D~c diern cua hoi phieu 86
3. Hinh
thirc
cua hoi
phieu
87
4. Chap nhan hoi
phieu (Acceptance)
91
5. Ky hau hoi
phieu
(Endorsement) 93
6. Bao lanh hoi phieu (Guarantee) 94
7. Khang nghi (Protest) : 94
8. Chiet khau hoi
phieu
(Discount) 94
9. Phan loai
hoi
phieu ~ 95
II. L~NH PHIEU (PROMISSORY NOTE) 97
1. Khai niern 97
2. N6i dung 97
.
~
III. SEC (CHEQUE, CHECK, CHEQUE) 99

1. Khai niern ::
99
2. Nhtrng
doi
tuong
lien quan 99
3. Dac diem 100
4. NQi dung 100
5. Thai
han hieu luc cua see -
Thai
gian xua't trmh to' see 101
6. Phan loai see " 102
IV. THE THANH ToAN (PAYMENT CARD)
104
1. Lich sil ra dO'icua the 104
2.
Khai niern 106
3. M6
ta
ky
thuat
106
4.
Cac
thanh vien tham gia trong quy trmh thanh toan the 106
\
5.
6.
7.

Quy
trinh luu
thong the
108
Phan loai the
110
l
Loi ich cua
the
112
PHUdNG THUC THANH ToAN
TiN DUNG CHUNG
TU
CHUaNG 4:
I. GIOI THI¢U
VE
PHUONG THUC THANH ToAN TIN
DlJNG CHUNG TV
116
1.
Co
SO'
phap If
116
2.
Khai
niern 119
3.
D6i tttqng tham gia
119

II. QUY TRINH NGHI~P VlJ CUA PHUONG THUC
THANH ToAN TIN DlJNG CHUNG TV
121
1.
Quy trinh
ma
thu tin dung _
121
2.
Quy
trinh
thanh
toan •
132
2.1
Truong hop thanh toan ngay
132
2.1.1
Thanh
toan
ngay
tai ngan
hang m~
L/C
133
2.1.2
Thanh toan ngay
tai
ngan hang chi dinh tren
LIe 140

2.2
'I'nrong hop thanh toan co chiet khau
141
2.3
Truong hop thanh
toan
cham (Usance LC)
147
2.3.1
Thanh toan bang' chap nhan h6i phieu
(Settlement by acceptance)
147
2.3.2
Cam ke't thanh toan khi de'n han
(Settlement by
deferred)
149
III. THU TIN DlJNG (LETTER OF CREDIT)
149
1.
Khai
niern 149
2. NQi dung cua
thu
tin dung
149
3. 'I'inh chat,
y nghia cua
thu
tin dung

156
4.
Tu
chinh thu
tin
dung 159
I
5. Cac
loai
thu
tin
dung •
161
IV. V~N DllNG PHUONG THUC TIN DllNG CHUNG TV
T~I NGAN HANG THUONG M~I ~ 170
1.
D6i
vdi Ngan
bing rn~
L/C
phuc vu nha nhap khau 170
1.1
Tie'p nhan
va
ki~rn tra h6
sa
xin md
L/C
170
1.2

Th<1rn
dinh
h6
sa
rnO'
L/C
va thuc hien ky
quy
L/C
171
1.3
Phat hanh
L/C
va tu
chinh
L/C
172
14
T
·'" h~ 'k·':?
t
bf hu tir
172
. iep
n
an
va
ie
m ra
Q

c
ung
u •.•.• • • •••••••••••••••••••.
1.5
Thong bao bQ chirng tu deri khach hang
172
1.6
Thanh
toan hoac
thanh
toan bang viec ky chap nhan
h6i
phieu hoac cam
ke't thanh
toan
tra
cham 173
1.6.1
D6i
vdi
L/C
tra ngay :
173
1.6.2
D6i
vdi
L/C
thanh
toan bang chap nhan
h6i

phieu 174
1.6.3
D6i
vdi
L/C
carn ke't
tra
cham
174
1.7
Ky hau
BIL
hoae Bao lanh cho khach haIW nhan
hang khi chua nhan ducc bQ chirng tu
chinh
thirc
174
1.7.1 Nhan
BIL
trinrc
khi hang de'n
cang 174
1.7.2
Hang de'n cang truoc
BIL
175
1.8
Luu
h6
sa

175
2.
D6i vdi ngan hang phuc vu nha xu<1tkhdu
175
2.1
Quy trinh thong bao
L/C
175
"
2.1.1
Tie'p nhan va ki~rn tra tinh chan that cua
L/C
175
2.1.2
Ki~rn tra nQi dung cua
L/C
176
2.1.3
Thong bao
L/C
cho khach hang
177
2.1.4
Thu phi
177
2.2
Quy
trmh
thanh
toan

L/C ~
178
221 T
·'"
nha 'k·':?
t
'b~
hu
t,,~ .
178
Iep ~n va lern ra'
Q
cling
u ••••••••••• • •.•
2.2.2 Xii If be)
chirng
tu sau khi ki~m tra
va
doi tien
~ h' , , .
178
ngan ang
mroc
ngoai .
j
2.2.3
Chiet
khau va
thanh
toan 183

2.2.4
Luu h6
sa
185
V. TRUONG
Hc;1P
Ap
DVNG
185
cAe PHUdNG rauc THANH ToAN Quae TE KHAc
CHUaNG
5:
I. PHUONG THUC THANH ToAN CHUYEN TIEN
(REMITTANCE) 188
1.
Khai niern
188
2.
B6i
tuong
tham gia :
189
3.
Hinh
thirc chuyen
ti~n
189
4.
Quy trinh nghiep
VlJ

cua
phuong thirc
thanh
toan chuyen
tien
190
4.1 'I'ra
ti~n ngay (Sight payment)
190
4.2 'I'ra
ti~n sau (Deferred payment) ~
191
4.3 Tra
ti~n
trirdc
(Advanced payment)
191
5.
V~n
dung
phirong
thirc
thanh
toan
chuytin
ti~n
tai
ngan
hang
thirong

mai
193
5.1 'I'ai Ngan
hang
chuyen
ti~n di (Outward Remittance)
193
511 T
'K
h~ h;' . h
.o
t';'
193
. . lep n ~n
0
sa
xm
c uyen
ien .
5
1 2
Ki
'"
t
h;' h '"
t';'
196
. . em ra
0
sa c uyen len .

5.1.3 Ngan
hang
tien
hanh chuyen
ti~n ra
nude ngoai
196
5.1.4 Hach toan - hru
h6
sa
196
5.2
Tai
Ngan
hang
nhan chuydn
ti~n (Inward Remittance)
196
6. 'I'ruong hop ap dung 197
II. PHUONG THUC THANH ToAN GHI s6 (OPEN ACCOUNT) 197
1. Khai niern 197
.
.
2. D6i tuong tham gia 198
3. Quy trmh nghiep
V1,l
cua
phircng
thirc thanh toan ghi
s6

198
4. Truong hop ap
dung 199
III.
PHUONG THUC THANH ToAN NHO THU (COLLECTION) 200
1.
Gici thieu v~
phirong
thirc thanh
toan nho
thu 200
1.1
Co
sa
phap If
200
1.2 Khai niern 200
1.3 D6i
tuong
tham gia 200
2. Quy trinh nghiep
V1,l
cua
phirong
thirc thanh toan nho thu 201
2.1 Nho thu tron (Clean collection) : 201
2.1.1 Khai niern 201
2.1.2 Quy trmh nghiep
V1,l
cua phuong thirc thanh toan

nho
thu
tron
201
2.2
Nho
thu
kern
chung tl1 (Documentary collection) 202
2.2.1 Khai niern 202
2.2.2 Quy
trmh nghiep
V1,l phirong
thirc thanh
toan
nho thu
kern chirng
tl1 203
3.
V~n
dung
phirong
thirc thanh
toan
nho thu
tai
ngan hang
thuong mai 209
31
D

"'·
»;»
A
h' h,:! h"~
t·'~
209
. 01
Val
ngan ang c uyen c ung u .
3.1.1 Ngan hang tiep nhan h6 sa nho thu 209
3 1 2 Ki
,:!
t
d
A
'.
hi '" hu
t·'~
209
. . em ra
01
c leu c ung u .
3.1.3 Roan thien h6 sa gai nho thu 210
3.1.4 Giii
chirng tir
va xii
If
thong tin trong qua trinh
thanh toan 211
3.1.5 Thong bao cho khach hang: thanh toan hoac

chap nhan thanh toan 211
,
3.1.6 Roan ta't h5
sa
va luu h5
sa
212
3.2 D6i vdi ngan hang thu he, ngan hang xuat trmh
clurng
ti1 ~ 212
3.2.1 'I'iep nhan va kiern tra h5
sa
nho thu ti1 ngan
hang mrdc ngoai 212
3.2.2 Thong
bao
cho khach hang 212
3.2.3 Thanh toan
hoac
chap-nhan thanh toan 212
3.2.4 Luu h5
sa
213
4. Truong hop ap dung 213
4.1 Nho thu tron 213
4.2 Nho thu
kern chirng
ti1 214
IV. PHUONG THUC THANH ToAN GIAO CHUNG TV
NIM.N TIEN (CASH AGAINST DOCUMENTS) 214

1. Khai niern : 214
2. D6i tuong tham gia 214
3. Quy trinh nghiep
vu
cua
phircng thirc
thanh toan giao
chirng
ti1 nhan ti~n 214
4. Truong hop ap dung : 216
CHUaNG 6:
BO
CHUNG TU TRONGTHANH· ToAN QUaC T~
I. GIOI THltU
vE
BQ CHUNG TV THUONG MAl 220
1. R6a don thuong
mai
(Commercial invoice) 221
1.1 Khai niern : 221 .
1.2 Tac dung 222
1.3 NQi dung 222
1.4 Phan loai 223
2. V~n don duong bign (Bill of lading) 225
2.1 Khai niern ~ 225
2.2 Chirc nang 225
2.3 'I'ac dung 225
•
2.4
NQi dung

226
2.5 Phan loai 226
2.6 Nhirng
di~m
chu
y
tren van
don
229
3.
Phie'u dong
goi
hang hoa (Packing list)
230
•
3.1
Khai niern
230
3.2
NQi dung
230
3.3 Phan
phdi
phieu
dong
gdi 230
4.
Bang
ke
chi tie't (Specification)

231
4.1
Khai niern
231
4.2
NQi dung
231
4.3 Phan loai 232
.
5.
GiB:y
chung nhan
xuat
xu (Certificate of Origin - C/O)
232
5.1
Khai niern
232
5.2 Tac dung 232
5.3
NQi dung
!.••••••••••••••••••••••••••
232
5.4 Phan loai 233
6.
Chung tu
bao
hiem
(Insurance document)
233

6.1
Bao
hiern don (Insurance policy) •
233
6.1.1
Khai niern
233
6.1.2 Tac dung 233
6.1.3
NQi dung
234
6.2
GiB:y
chirng nhan bao hiem
(Insurance certificate)
234
6.2.1
Khai niern
234
6.2.2 Tac dung 234
6.2.3
NQi dung
235
7.
GiB:y
chirng nhan
s6luQ'ng (Certificate of Quantity)
235
7.1
Kh.ai niern

235
)
7.2 'I'ac dung 236
7.3 NQi dung 236
•
8. Gia'y chirng nhan trong Iucng (Certificate of Weight) 236
8.1 Khai niern 236
8.2 Tac dung 236
8.3 NQi dung 236
•
9. Gia'y chirng nhan pham chat (Certificate of quality). . 237
9.1 Khai niern 237
9.2 'I'ac dung 237
9.3 NQi dung 238
10. Gia'y chirng nhan v~ sinh (Sanitary certificate) 238
11. Gia'y chirng nhan ki~m dich thuc vat (Phytosanitory
certificate) 238
11.1 Khai niern : 238
I
11.2 Tac dung 239
11.3 NQi dung 239
12. Gia'y chirng nhan ki~m dich dong' vat (Vetecrinary
certificate) ~ 239
12.1 Khai niern 239
12.2 Tac dung .: 240
12.3 NQi dung 240
13. Gia'y chirng nhan khir
trung
(Fumigation certificate) 241
14. MQt s6 chirng

tir
khac 241
II.
KIEM TRA
BO
CHUNG TV THEO PHUONG THUC
THANH ToAN TIN DllNG CHUNG
TV
242
1. Nguyen tiic ki~m tra 242
2. Ki~m tra chi tie't cac chirng tli trong hQchirng tli hang
hoa
243
2.1 Ki~m tra chirng tir tai chinh - H6i phieu (Bill of
exchange) 243
2.1.1 Cach thirc ki~m tra 243
2.1.2 Cac
bat
hop l~ thuong g<liP 246
2.2 Ki~m
tra hoa don
thircng
mai (Commercial invoice) 247
•
2.2.1
Cach thirc
ki~m tra 247
2.2.2 Cac bftt hop l~ thinrng g<liPkhi ki~m tra hoa don 251
2.3 Ki~m
tra chtrng

tir
van
tai
(Transport documents) 254
2.3.1 Ki~m
tra van don dtrong' bi~n
(Marine bill of lading /Ocean bill of lading) 254
2.3.2 Ki~m
tra
chirng
tit
van
tai
da phuong
thirc
(Multimodal transport document! Combined
transport document) 264
2.3.3 Ki~m
tra van don theo hop d6ng theo tau
(Chater party bill of lading) 265
2.3.4 Ki~m
tra van don hang khong (Air waybill -
AWB) 266
.
2.4 Ki~m
tra
chirng
tu bao
hiern
268

2.4.1 Cach thuc kiem tra 268
2.4.2 Cac
bat
hop l~
thuong
g<liP 270
2.5 Ki~m
tra phieu dong g6i (Packing List- RIL) 271
2.5.1 Cach
thirc
ki~m tra 271
2.5.2 Cac
bat
hop l~
thircng
g<liP 273
2.6 Ki~m
tra bang ke chi tie't trong lucng (Weight list) 273
2.7
Ki~m
tra giay chirng nhan xuat xu
(Certificate of origin - C/O) 274
2.7.1 Cach thirc ki~m tra 274
2.7.2 Cac bftt hop l~
thirong
g<liP 275
2.8 Ki~m
tra gifty
chirng
nhan ki~m dinh (Inspection

certificate) 276
2.8.1 Cach thirc ki~m tra 276
2.8.2 Cac bftt hop l~
thirong
g<liP 277
2.9 Ki~m
tra cac
chirng
tit
xac minh ban chftt hang
hria
277
.
/'
\
2.9.1 Cach thirc ki~m tra 278
2.9.2 Cac ba't hop l~ thirong g~p
1•••••••
279
2.10 Ki~m tra cac chirng tir thanh toan khac 279
2.10.1 Cach thirc ki~m tra 280
2.10.2 Cac ba't hop l~ thirong g~p 281
TAl
LI~U
THAM
KHAO •
489
DANH Ml)C
cAc
HINH

VE
., , ? ~
DANH Ml)C BANG & BIEU MAU
H
'
h 11
G· ,.
h ? t? ., h"'·
d ,.
11
In .:
1(11
an
cua y
gia
01
oar .
Hinh
1.2: Ty gia
US
Dollars - China Yuan 13
Hinh 1.3: Ty gia
US
Dollars - Japan Yen 14
Hmh
1.4: Ty
gia EUR -
USD :
15
H

' h 15M'· thoi zi t ~ th'" .,. 24
In .:
U1
(11
gran ren e
gun .
Hinh 1.6:
Doanh s6 giao
dich tren thi
trinrng
chinh
thtrc
va
TC 25
Hinh 1.7: Th~ hien
vi
the' mua ky han cua khach hang .40
Hinh 1.8: Th~ hien
vi
the' ban
ky
han
cua
khach hang .41
Hinh 1.9: Ke't qua kinh doanh quyen chon mua •• .48
Hinh 1.10: Ke't qua kinh doanh quyen chon ban 50
Bang 1.1:
Bang 1.2:
Bang 1.3:
Bang 1.4:

Ye't gia ky han
a
thi trtnrng Chicago 39
Ke't qua kinh doanh quyen chon mua .48
Ke't qua kinh doanh
quyen
chon ban 50
'I'ieu
chuan hoa hop dong giao sau
a
thi
truong
Chicago 52
Bang 1.5:
Bang 2.1:
Bang 2.2:
M~,u3.1:
M~u 3.2:
M~u 3.3:
M~u 3.4:
M~u 3.5:
M~u 3.6:
M~u 3.7:
M~u 3.8:
M~u 3.9:
M§:u3.10:
So'd6 3.1:
So'd6 4.1:
So'd64.2:
So'd64.3:

So
dd 4.4:
So'd64.5:
So'd64.6:
So'd6 4.7:
So'd65.1
Minh hoa thuc hien hop d6ng giao sau 55
Bang
tinh trang thai
rang giao
dich ngoai
t~
gQPcua Gidobank ~ 82
Bang
tinh trang
thai rang giao
dich ngoai
t~
gQPcua
V
AB 84
M~u h6i
phieu
trong
phinrng thirc nho
thu 88
M~u h6i phisu trong
phirong thtrc
tin dung
chirng

tu 88
H6i phieu trong
phuong thirc
nho thu 90
H6i phieu trong phuong
thirc
tin dung
chirng
tu 91
M~u dien chap nhan h6i phieu 91
M~u Swift chap nhan h6i phieu 92
Lenh phieu tra ngay 98
Lenh phieu co
ky
han 98
.
See theo lerih 103
See du lich 103
DANH Ml)C
SO
eo
Qui trinh hru thong the 109
Quy
trtnh ffiO'
Lie
121
Quy
trinh
thanh
toan

Lie
tai ngan
hang
ffiO'
Lie
133
Quy
trmh
thanh
toan tai
ngan hang chi
dinh
tren
Lie
140
-
.
Quy
trmh chiet
khau bQ
chirng
tu theo
Lie
141
Quy trinh thanh toan bang chap nhan h6i phieu 147
Quy trtnh
ffiO'
Lie
xac nhan 162
Qui trinh

Lie
chuyen nhuong 169
Qui trlnh thanh toan phuong
thirc
chuyen ti~n
tra ngay 190
Sa
d6
5.2:
\
Qui trinh thanh toan
phuong thirc
chuyen tien
tra trudc
192
Qui trlnh cua
phirong thirc
thanh toan ghi so ~
198
Qui trinh thanh toan
phirong thirc nho
thu tron
201
Qui trtnh thanh toan phuong thirc nho thu
kern chang tli
203
Sa
d6
5.6:
Quy

trinh
thirc
hien
phirong thuc
giao chang
tir nhan tien
215
Sa
d6
5.3:
Sa
d6
5.4:
Sa
d6
5.5
PHAN PHl) Ll)C
Phu luc
4.1:
M~u giB:yd~ nghi
ma
L/C
123
Phu luc 4.2:
M~u thong
bao
thu
tin
dung 131
Phu luc

4.3:
Thu
yeu cllu thanh toan chang tli hang
xuat,
theo
L/C
134
Phu luc 4.3:
Dan'
yeu cau
chiec khau chang tli
L/C
xuat
khau
135
Phu luc
4.4:
Phieu kigm tra chang tli
138
I.
Phu luc 4.5: 'I'hu doi
ti~n (Covering schedule)
144
Phu luc 4.6: Dien doi
ti~n (Reimbursement claim)
146
Phu luc 4.7:
M~u
thu
tin

dung 157
Phu luc 4.8:
M~u
thu
tin
dung
tu
chinh : 160
Phu luc
5.1:
M~u
lenh
chuyen
ti~n
194
Phu luc 5.2:
Chi
thi nho
thu gai
ngan
hang
chuydn
chang tli
205
Phu luc
5.3:
Chi thi nho thu gai ngan hang thu hQ
208
Phu luc 5.4:
Ban ghi

nho -
memorandium
217
Phu luc 7:
MQt sfi chang tli
chu
ye'u trong bQ h6 sa thanh
toan
L/C
283
Phu
luc 8:
Trich
Luat thong
nhat v~ Hfii phieu
1930
(ULB
1930) 308
Phu luc 9:
Quy tlic
thong
nhat
v~
nho
thu so
522
(URC
522) 326
PhI.)luc 10: Uniform Rule for Collection No 522 340
PhI.)luc 11: Gi&i thieu sa hroc v~ h~ th6ng SWIFT

(Societies For Worldwide Interbank- Financial
Telecommunication) 353
PhI.)luc 12: Quy tiic
thirc
hanh
thong' nhat
v~ tin dung
chang tu (UCP 600) : 355
PhI.)luc 13: Uniform customs and practice for documentary
•
credits (lCC Publication No 600 effective July
1 2007) 386
PhI.)luc 14: T~p quan ngan hang theo tieu chuan qu6c te'
dg
kiern tra chang tu theo thu tin dung (lSBP
681 - 2007 ICC) 417
PhI.)luc 15: International standard banking practice for
examination of documents under documentary
credit (lSBP 681 - 2007 ICC) : 452
Giao trinh
THANH ToAN
QUOC
TE
.
~
PGS TS
Tran
Hoang'Ngan
(Chu
bien)

ThS Hoang Th] Minh NgQc - TS
Tram
Th] Xuan HLJ'dng
TS Nguyen Minh Kieu - ThS
Va
Th] Tuyet Anh - ThS Phan Chung Thuy
" '? -'
NHA XUAT BAN THONG KE
Chiti trticli nliieni xudt ban
TRAN HOU THljC
Sua
ban in
NGUYEN KIM KHOANG
Vi tinh va thi~t k~ bia
NGUYEN KIM
Au
Mii
s6:
658 - 2009/CXBIlO - 68TK
In 1000
cuon
kh6
20 x 30cm.
86
dang
ky ke'
hoach
xuilt ban: 658 -
2009/CXB/10 - 68TK. Giily quyet dinh xuilt ban
so'

272/QD-TK,
ngay
19/1112009. In
tai cong
ty Hung Phu. In xong nop
va luu chieu
thang 12/2009.
-
t
'A ~
TAl LIEU THAM KHAD
•
~~
1. The uniform customs and pratice for documentary credits - ICC No
500, No600 - 2007
2. Uniform Rule for Collection No 522
INTERNATIONAL STANDARD BANKING
EXAMINATION OF DOCUMENTS UNDER
CREDIT (ISBP 681 - 2007 ICC)
4. BQ
tap
quan quoc te' v~
LIC,
nha xuat ban kinh te' quoc dan 2007
5. Thanh toan qucc te' - PGS.TS Trftn Hoang Ngan - NXB Th6ng Ke
2005.
3. PRACTICE FOR
DOCUMENTARY
6. Thanh toan quoc te' - PGS.TS Trftn Hoang Ngan
&

TS Nguyen Minh
Ki~u NXB Th6ng Ke 2008
7. Thi trirong ngoai h6i: ky thuat kinh doanh va, phong ngira rui ro,
NXB Tai chinh 1998
8. Thanh toan quoc te' - TS Nguyen Minh Ki~u - NXB Th6ng Ke 2005
9. Thanh toan quoc te' - TS Trftm Xuan Huang - NXB Lao dong
&
Xa
hQi 2008
10. MQt so' tai lieu lien quan thanh toan quoc te' va kinh doanh ngoai h6i
cling vdi cac bi~u m&u chirng tir giao dich vdi khach hang cua cac ngan
hang thuong mai Ngoai 'Phuong, ngan-hang thirong mai c6 phan Ky
Thirong, ngan hang thirong mai c6 phan
A
Chau Viet. Nam.
11. Website tham khao
• www.exchangerate.com
• www.saxobank.com
• www.ac-markets.com
• www.foxexdirectory.net
• www.netdania.com
• www.cme.com
• www.liffe.com
• www.euronext.com
• www.vcb.com.vn
• www.acb.com.vn ,www.sbv.gov.vn
489