Chuong 1 Tong Quan Ve Ke Toan Ngan Hang (Revised)

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  • 8/14/2014

    1

    K TON NGN HNG

    Ging vin: ThS. Nguyn Th Hng Nguyn Gio trnh: Gio trnh K ton Ngn hng, Hc vin Ngn hng - Ch bin: TS. Nguyn Th Thanh Hng NGT V Thin Thp

    NXB Thng k 2005.

    Website: http://web.ftu.edu.vn/nguyen-nth/

    1

    Kt cu hc phn

    Chng 1: Tng quan v k ton Ngn hng

    Chng 2: K ton ngun vn huy ng ca NHTM

    Chng 3: K ton cc khon cho vay

    Chng 4: K ton kinh doanh v u t chng khon

    Chng 5: K ton nghip v kinh doanh ngoi t

    Chng 6: K ton nghip v ngn qu v cc hnh thc thanh

    ton khng dng tin mt (TTKDTM)

    Chng 7: K ton nghip v thanh ton vn gia cc ngn hng

    Chng 8: K ton thu nhp, chi ph v vn ch s hu ca

    NHTM

    Chng 9: Bo co ti chnh NHTM

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    Chng I Tng quan v k ton ngn hng

    1. K ton vi hot ng ngn hng

    2. Cc nguyn tc v yu cu k ton c bn

    3. Ti khon v h thng ti khon k ton ngn hng

    4. T chc cng tc k ton ngn hng

    5. C s php l ca k ton ngn hng

    3

    1. K ton vi hot ng ngn hng

    Cc hot ng c bn ca ngn hng

    Khi nim k ton ngn hng

    i tng ca k ton ngn hng

    c im ca k ton ngn hng

    Nhim v ca k ton ngn hng

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    Cc hot ng c bn ca ngn hng

    Ngn hng thng mi Nghip v N

    Vay NHTW (NHNN); Vay TCTD trong nc hoc quc t; Nhn tin gi ca cc TCTD trong nc hoc TCTD nc ngoi; Nhn v qun l tin gi ca khch hng; Pht hnh giy t c gi huy ng vn

    Nghip v ti sn: Tin mt; tin gi ti NHTW (TG thanh ton; TG DTBB..) Cho vay hoc gi tin ti TCTD khc trong nc; quc t; Cho vay/ cho thu ti chnh/ chit khu giy t c gi u t; kinh doanh chng khon trong nc/ quc t; Gp vn, mua c phn Kinh doanh ngoi t

    Hot ng dch v Cung cp dch v thanh ton; Dich v khc nh t vn v mi gii u t

    5

    c im ti sn ngun vn ca Ngn hng thng mi

    Ti sn: Ch yu l ti sn ti chnh Cc ti sn hu hnh khc: vic hch ton k

    ton tng t nh cc DN sx v thng mi

    Ngun vn: gm Vn ch s hu v n phi tr: N phi tr thng chim t l cao Ch yu l n phi tr ti chnh

    Ni dung c bn ca k ton cc Ngn hng: K ton cc cng c ti chnh (TS ti chnh v

    n ti chnh v cc cng c VCSH)

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    Cc ri ro c th trong hot ng kinh doanh ca TCTD/ NHTM

    Ri ro tn dng

    Ri ro th trng

    Ri ro li sut

    Ri ro ngoi hi

    Ri ro vn ch s hu

    Ri ro hng ha

    Ri ro thanh khon

    Ri ro tc nghip

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    Khi nim k ton ngn hng

    K ton ngn hng l vic thu thp, ghi chp, x l, phn tch cc nghip v kinh t, ti chnh v hot ng tin t, tn dng v dch v ngn hng di hnh thc ch yu l gi tr phn nh, kim tra ton b hot ng kinh doanh ca n v ngn hng, ng thi cung cp thng tin cn thit phc v cho cng tc qun l hot ng tin t ngn hng tm v m v vi m, cung cp thng tin cho cc t chc, c nhn theo qui nh ca Php lut.

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    Khi nim k ton ngn hng

    K ton ngn hng

    K ton ti chnh

    K ton qun tr

    K ton ngn hng

    K ton tng hp

    K ton chi tit

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    Phn bit k ton qun tr v k ton ti chnh

    K ton ti chnh K ton qun tr

    Phm vi Ton b i tng k ton Khng nht thit bao trm ton b i tng k ton, ch phc v nhu cu Ban qun tr

    c im thng tin

    Thng tin phi c phn nh trnh by theo cc quy nh.

    Khng nht thit phi tun th cc quy nh.

    i tng s dng thng tin

    Ch th bn ngoi (C quan qun k nh nc, i tc kinh doanh, Nh u t)

    Ch th bn trong (Hi ng qun tr, Ban lnh o, cc cp qun tr )

    Phng php, cng c s dng

    Phng php ti khon Phng php chng t

    Ngoi nhng phng php ca K ton ti chnh cn s dng Kinh t lng, thng k ton

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    i tng ca k ton ngn hng

    i tng ca k ton ngn hng Vn v s vn ng ca vn (s dng vn) trong hot ng

    tin t, thanh ton, tn dng, i ni, i ngoi ca ngn hng

    Kt qu s dng vn (thu nhp, chi ph, kt qu v phn chia kt qu hot ng)

    c im ca i tng k ton ngn hng Ch yu di hnh thi gi tr

    C mi quan h cht ch vi i tng k ton ca cc ch th khc trong nn kinh t

    Quy m vn ln v chu chuyn thng xuyn, lin tc

    i tng k ton NHTM khc i tng k ton NHNN

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    BNG CN I K TON RT GN TI SN NGUN VN

    STT CH TIU STT CH TIU

    I Tin mt, vng bc, qu I Cc khon n CP v NHNN

    II Tin gi ti NHNN II Tin gi v vay cc TCTD khc

    III Tin, vng gi ti cc TCTD khc v cho vay cc TCTD khc

    III Tin gi ca khch hng

    IV Chng khon kinh doanh IV Cc cng c ti chnh phi sinh v cc khon n ti chnh khc

    V Cc cng c ti chnh phi sinh v cc ti sn ti chnh khc

    V Vn ti tr, y thc u t, cho vay TCTD chu ri ro

    VI Cho vay khch hng VI Pht hnh giy t c gi

    VII Chng khon u t VII Cc khon n khc

    VIII Gp vn, u t di hn VIII Vn v cc qu

    IX Ti sn c nh 1 Vn ca TCTD

    X Bt ng sn u t 2 Qu ca TCTD

    XI Ti sn C khc 3 Cc khon chnh lch nh gi li

    TNG TI SN TNG NGUN VN 12

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    STT Ch tiu

    1 Thu nhp li v cc khon thu nhp tng t

    2 Chi ph li v cc chi ph tng t

    I Thu nhp li thun

    3 Thu nhp t hot ng dch v

    4 Chi ph hot ng dch v

    II Li/l thun t hot ng dch v

    III Li/l thun t hot ng kinh doanh ngoi hi

    IV Li/l thun t mua bn chng khon kinh doanh

    V Li/l thun t mua bn chng khon u t

    5 Thu nhp t hot ng khc

    6 Chi ph hot ng khc

    VI Li/l t hot ng khc

    VII Thu nhp t gp vn/mua c phn

    VIII Chi ph hot ng

    IX Li nhun thun t hot ng kinh doanh trc chi ph DPRR

    X Chi ph d phng ri ro tn dng

    XI Tng li nhun trc thu

    XII Chi ph thu TNDN

    XIII Li nhun sau thu

    BO CO KT QU HOT NG KINH DOANH

    c im ca k ton ngn hng

    Mang tnh x hi cao

    Kim sot, x l nghip v, ghi s k ton c tin hnh ng thi

    Tnh chnh xc, kp thi cao

    Chng t k ton c khi lng ln, t chc lun chuyn phc tp, gn lin vi vic lun chuyn vn ca nn kinh t

    S dng tin t (ni t, ngoi t) lm n v o lng trong hu ht cc nghip v

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    c im ca k ton ngn hng

    Ti khon k ton chia 2 b phn ln : Ti khon ni b ngn hng; Ti khon giao dch vi khch hng (ti khon tin gi; ti khon cho vay; ..). S lng ti khon chi tit ca b phn ti khon giao dch vi khch hng rt ln.

    Ti sn ti chnh v n ti chnh chim t trng ln (khong 90%) trong ngun vn v s dng vn ca Ngn hng. Cc CMKT v cng c ti chnh c tc ng ln n ch k ton NH, n thc trng ti chnh NH: Ghi nhn ban u v ti sn/ cng n; Ghi nhn tip theo sau ; Dng ghi nhn; Li/ l...

    15

    c im ca k ton ngn hng K ton Ngn hng phi cung cp thng tin y , va tng hp va chi tit o lng, gim st c cc loi ri ro ti chnh ca n v ngn hng nh ri ro tn dng, ri ro thanh khon, ri ro th trng (t gi, li sut, gi c khc). m bo pht trin, cung cp c sn phm, dch v ngn hng tin ch, cht lng (v d, gi tin mt ni, lnh nhiu ni), va m bo qun tr ngn hng tt, c bit l qun tr ri ro ti chnh, NHTM cn ng dng cng ngh ngn hng cao - ng dng Core Banking, phi t chc k ton b my k ton tp trung vi mt kho d liu cho ton h thng Php nhn Ngn hng.

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    Nhim v ca k ton ngn hng Thu thp, ghi chp kp thi, y v chnh xc cc nghip v kinh

    t ti chnh pht sinh ca n v ngn hng theo i tng, ni dung cng vic k ton, theo ng chun mc v ch k ton.

    Kim tra, gim st cht ch cc khon thu chi ti chnh, qu trnh s dng ti sn ca bn thn ngn hng v ca x hi thng qua cc khu kim sot ca k ton, gp phn tng cng k lut ti chnh, cng c ch hch ton kinh t trong ngn hng cng nh trong ton b nn kinh t quc dn.

    Phn tch thng tin, s liu k ton; tham mu, xut cc gii php phc v yu cu qun tr v quyt nh kinh t, ti chnh ca n v ngn hng;

    Cung cp thng tin cho ngn hng trung ng v cc c quan qun l nh nc khc phc v s ch o thc thi chnh sch tin t - tn dng ni ring v chnh sch ti chnh ni chung; ng thi p ng nhu cu ca cng tc thanh tra ngn hng.

    T chc tt vic giao dch vi khch hng, gp phn thc hin tt chin lc khch hng ca n v ngn hng.

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    2. Cc nguyn tc v yu cu k ton c bn

    Nhng nguyn tc k ton c bn C s dn tch Hot ng lin tc Gi gc (gi lch s) Ph hp Nht qun Thn trng Trng yu

    (K ton NH VN: vn dng theo IAS/ IFRS, nhng c s sau y c s dng cc mc khc nhau v s dng kt hp nh gi cc yu t ca BCTC:

    - Chi ph ban u/ gi gc (Historical cost);

    - Chi ph hin ti (current cost);

    - Gi tr c th thc hin (thanh ton)/ gi tr thun c th thc hin (Realizable value);

    - Gi tr hin ti (Present value)/ gi tr hp l (Fair value).

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    2. Cc nguyn tc v yu cu k ton c bn

    Nhng yu cu k ton c bn Phn nh y nghip v kinh t, ti chnh pht sinh vo

    chng t k ton, s k ton, bo co k ton. Phn nh kp thi, ng thi gian quy nh thng tin, s

    liu k ton. Phn nh r rng, d hiu v chnh xc thng tin, s liu

    k ton. Phn nh trung thc hin trng, bn cht s vic, ni

    dung v gi tr ca nghip v kinh t ti chnh. Thng tin, s liu k ton phi c phn nh lin tc t

    khi pht sinh n khi kt thc hot ng kinh t, ti chnh; t khi thnh lp n khi chm dt hot ng ca n v k ton ngn hng. S liu k ton k ny phi k tip theo s liu k ton ca k trc.

    Phn loi, sp xp thng tin, s liu k ton theo trnh t, c h thng v c th so snh c.

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    3. Ti khon v h thng ti khon ngn hng

    Ti khon k ton ngn hng:

    Ti khon k ton l phng php k ton dng phn loi v h thng ho cc nghip v kinh t, ti chnh pht sinh theo ni dung kinh t

    c im ca ti khon k ton ngn hng:

    S lng ti khon ln

    Vi mt s nghip v lin quan n khch hng, c nhiu cp TK tng hp (NHTM: 5 cp)

    Cc ti khon k ton ngn hng c chia lm 2 b phn: B phn cc ti khon dng hch ton ni b v b phn cc ti khon giao dch vi khch hng

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    Phn loi ti khon k ton ngn hng

    a) Phn loi theo cng dng v kt cu:

    TK phn nh ngun vn (D c):

    TK phn nh ti sn (D n):

    TK phn n