THI TH TON TI CHNH

Thi gian: 59+1 pht

Phn 1 :Thng tin th sinh
H

tn

im

Lp : .
ST ( nhn gii ) .
Phn 2 Bng tr li

Cu 1
A
B
C
D

Cu 2
A
B
C
D

Cu 3
A
B
C
D

Cu 4
A
B
C
D

Cu 5
A
B
C
D

Cu 6
A
B
C
D

Cu 7
A
B
C
D

Cu 8
A
B
C
D

Cu 9
A
B
C
D

Cu 10
A
B
C
D

Phn 3 Ni dung thi

Cu 1 : Ngn hng Khi 2 - k38 cho vay mt khon tin l 500 triu.Vi cc mc li sut(li
n) thay i nh sau
-8% nm t ngy 1/2/ 2012 n ngy 6/4
-9% nm t ngy 7/4 n 20/6
- 10.5 % t ngy 21/6 n 31/3/2013
Tnh li tc m ngn hng thu c( lm trn 2 ch s thp phn)
A. 57868055,56

B.58013888,89

C.57979166,67

D.58125000,00

Cu 2 : Mt ngi cha lp k hoch nui con gi hc i hc.Con gi ng by gi 13 tui.5

nm na c vo i hc v thi gian i hc l 4 nm. thi im hin ti chi ph hc tp mi
nm l 12500 USD, nhng ngi cha tin rng chi ph ny s trt gi mi nm 5%.Mi y c
gi nhn c hc bng l 7500 usd. S tin ny s c dng trang tri chi ph hc tp cho
c bng cch gi vo ti khon ngn hng c li sut 8% mi nm. Li gp vn hng nm.Phn

chi ph hc tp cn li do ngi cha lo liu bng cch gi cc khon tit kim t by gi cho ti
khi con gi ng bc vo trng i hc.(c 6 ln gi v li sut 8%).Hy tnh s tin ngi cha
gi mi ln gi.A
A. 7872.1

B.7925.3`

C.7800

D.7871.1

Cu 3 : ng Ba c mt s tin chia 3 gi 3 ngn hng khc nhau, 3 s tin ny hp thnh mt

cp s nhn, s tin ln nht gp 9 ln s tin nh nht. S tin ln nht gi ngn hng X, li
sut 11%/nm. S tin nh nht gi ngn hng Z, li sut 12%/nm. S tin cn li gi ngn
hng Y,li sut 14%/nm.Xc nh s tin gi ngn hng Y? Tng li tc ng Ba t c l
153 triu (Thi gian gi 1 nm)
A.100

B.300.

C.600

D.900

Cu 4 : Cng ty H mua tr chm 1 h thng thit b. Ngi bn ngh cc phng thc thanh
ton sau:

PT 1: Tr 5 k u nhau, mi k cch nhau 1 nm v tr 1 s tin l 200.000 USD, k tr

u tin 3 nm sau ngy nhn thit b (Vo=574741,1)
PT 2: Tr lm 4 k, mi k cch nhau 2 nm, k tr u tin ngay sau khi nhn thit b,
s tin tr mi k l 110.000USD (Vo=323327,7)
PT 3: Tr ngay 65.000 USD, 4 k tip theo mi k tr tng thm 11.000 USD so vi k
trc, mi k tr cch nhau 1 nm. (Vo=341238,9)
Nu li sut tr chm l 12%/nm, phng thc ti u nht i vi cng ty H l:

A. PT 2

B. PT 1

C.PT 3

D.PT 2 v PT 3

Cu 5 ng Chin c s tin l 200 triu, gi vo 2 ngn hng X v Y. S tin th nht ( ngn

hng X)gi vi mc li sut
-

10% nm trong 18 thng u tin

10.5% nm trong 24 thng tip theo
11% nm trong 15 thng cui cng

Li gp vn 6 thng 1 ln
S tin th 2 gi vo ngn hng Y li sut 2.15%/ qu trong 12 thng . Tng li tc khi o hn
ca c 2 ngn hng l 65929481.4 ng .Hy xc nh s tin ng Chin gi vo tng ngn hng.
A. 80 v 120 triu

B.90 v 110 triu

C 100 v 100 triu

D. p n khc

Cu 6 : Doanh nghip Thin Phc hp ng vay ca cng ty ti chnh Z 2.540.000.000 ng. Doanh
anm sau khi vay. Nu li sut tin vay l 13%. Nh th, doanh nghip tr trong bao nhiu ln l ht n

( Nu s ln khng chn th quy trn theo nguyn tc s nguyn gn nht)? Trong trng hp quy trn
hy tnh khon tr n ln cui cng (an)?

a.n=8 v a8= 822.421.945

b.n=10 v an=22.421.945

c.n=9 v an=422.412.915

d. Tt c u sai

Cu 7 Mt cng ty cn vay 1 khon vn trong 5 nm. Ngn hng ngh 4 phng thc tr tin
nh sau
-Phng n 1 : l ph vay l 0.2% vn gc, tr n dn nh k vo cui mi nm 1 khon tin
bng nhau, li sut 10% nm. (i=10,07%)
-Phng n 2 :l ph vay 0.3% vn gc, li tr nh k, n gc tr 1 ln khi o hn, li sut l
9.8% (i=9,87%)
-Phng n 3 : l ph vay 0.4% vn gc li sut 9% nm , tr n dn nh k c nh phn tr n
gc (i=9,16%)
-Phng n 4: Li v gc tr mt ln khi o hn, l ph vay l 0.2% vn gc, li sut 10% nm
(i=10,04%)
A Phng n 1

B Phng n 2

C Phng n 3

D Phng n 4

Cu 8 Cng ty LTN pht hnh mt tri phiu coupon mnh gi 1000$ vi li sut danh ngha
8%nm thi hn l 4 nm. Li sut th trng hin nay l 10% nm. Gi tri phiu l 936.61$.
Hy xc nh li sut th trng tng 1% th gia tri phiu thay i bao nhiu
A.3.42%

B -3.42%

C.3.24%

D. -3.24%

Cu 9: Mt chui tin t pht sinh cui k gm 9 k khon :

3 k u tin mi k c gi tr 25 triu ng, li sut 3%/ k

3 k tip theo, mi k khon co gi tr 28 triu , li sut 3.2% k
3 k tip theo, mi k khon c gi tr 30 triu, li sut 3.5% k

Hin gi ca chui tin t trn l

A. 249000000

B 212899073

C. 283495112

D.258519000

Cu 10 : Mt nh u t mua mt bt ng sn gi 800tr ng, chi ph sa cha 100tr ng. Ngay sau

nh T ny cho thu bt dng sn vi nhng iu khon:
Thi hn thu 15 nm

Tin thu c thanh ton vo cui mi nm, chi tit nh sau: 5 nm u mi nm 100tr , 5 nm tip theo
mi thanh ton 120tr, 5 nm cui mi nm 180tr
Chi ph sa cha nm u l 8 tr ng, cc nm tip theo c nm sau tng so vi nm trc 7% (chi ph
ny nh u t s chu)
Thu sut 20% trn gi tr tin cho thu
Ngi i thu phi t cc 100tr ngay khi thu, s tin s c hon tr khi ht hn thu
Gi tr ca cn nh ( bao gm chi ph sa cha) c tnh s tang 8%/nm. T sut sinh li ca hot ng
u t trn l:
A.15.29%

800=

B 14.11%

C. 15,49%

D.15,69%

801( 1+i )5
1 (1+i )5
1441 (1+i )5
81,07 15( 1+
+ 96
( 1+i )5+
( 1+i )10+900( 1,08 )15( 1+i )15
i
i
i
0,07i

Cu t lun
Doanh nghip P vay ngn hng 8 t, li sut 19% nm, tr n dn trong 10 nm.Hp ng quy
nh doanh nghip phi tr n gc theo quy lut cp s cng, cng sai bng 1.2 ln s vn gc tr
trong k u tin.Tnh s tin doanh nghip phi tr trong k th 7.
. K=8000 triu, n=10 nm...............................................................................................................
. K=M1+M2++M10=10M1+45(1,2M1)=8000 M1=125 triu
a7=I7+M7 trong
M7=M1+6(1,2M1)=125+6*(1,2*125)=1025
V6=K-R6=K-(M1+M2++M6)=K-(6*M1+15(1,2*M1))=8000-6*125-15*1,2*125=5000
I7=V6*i=5000*19%=950
a7=950+1025=1975........................................................................................................................
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