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Instruction for International Business

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  • 1CHNG 3

    CAN CAN THANH TOAN QUOC TE

  • 2MUC TIEU:

    Tm hieu cac khai niem lien quan en can can thanh toan

    Tm hieu cau truc can can thanh toan

    Tiep can cach phan tch va anh gia tnh trang can canthanh toan

    Phan tch anh hng cua cac yeu to en can can thanhtoan

    CH 3: CAN CAN THANH TOAN QUOC TE

  • 33.1 Khai niem, ac iem va nguyen tac hach toan can

    can thanh toan

    3.2 Cau truc can can thanh toan

    3.3 Thang d va tham hut can can thanh toan

    3.4 Cac yeu to anh hng en can can thanh toan

    CH3: CAN CAN THANH TOAN QUOC TE

  • 43.1 Khai niem, ac iem va nguyen tachach toan can can thanh toan

    ) Khai niem can can thanh toan:

    Can can thanh toan (Balance of Payment) cua mot

    quoc gia la mot ban bao cao thong ke tong hp co

    he thong, ghi chep tat ca cac giao dch kinh te gia

    ngi c tru va ngi khong c tru trong mot ky nhat

    nh, thng la mot nam.

  • 5Khai niem can can thanh toan

    ) Cac giao dch kinh te la cac giao dch ve:

    Xuat nhap khau hang hoa va dch vu;

    Thu nhap cua ngi lao ong, thu nhap t hoat ong aut trc tiep va au t gian tiep;

    Chuyen giao vang lai mot chieu;

    Chuyen giao von mot chieu;

    Chuyen von vao trong nc va chuyen von ra nc ngoaitrong lnh vc au t trc tiep, au t vao cac giay t cogia;

  • 6Khai niem can can thanh toan

    ) Ngi c tru bao gom cac to chc hoac ca nhan trong nc

    ) Ngoai ra, Ngi c tru con bao gom:

    Van phong ai dien nc ngoai cua cac to chc trongnc;

    Cong dan trong nc c tru nc ngoai di 12 thang;

    Cong dan trong nc i du lch, hoc tap, cha benh vatham vieng nc ngoai khong ke thi han;

    Ngi nc ngoai c tru Viet Nam t 12 thang tr len.

  • 7Khai niem can can thanh toan

    ) Ngi khong c tru bao gom cac to chc hoac ca nhan nc ngoai

    ) Ngoai ra, Ngi khong c tru con bao gom:

    Van phong ai dien cua cac to chc nc ngoai trongnc;

    Cong dan trong nc c tru nc ngoai tren 12 thang;

    Cong dan nc ngoai i du lch, hoc tap, cha benh vatham vieng trong nc khong ke thi han;

    Ngi nc ngoai c tru trong nc di 12 thang.

  • 8Khai niem can can thanh toan

    ) Viet Nam:

    Ngan hang Nha nc Viet Nam la c quan chu trachnhiem chu tr lap, theo doi va phan tch can can thanhtoan.

    ong tien hach toan: USD

  • 9ac iem can can thanh toan

    ) Ghi chep cac luong lu chuyen hang hoa, dch vu va tai san

    ) Ghi chep cac thay oi ve TS N va TS Co gia Ngi c truva Ngi khong c tru

    ) Giong b/c ve nguon von va s dung von cua doanh nghiep, cac can thanh toan cho biet, trong mot ky nhat nh, motquoc gia co cac nguon tien t au va s dung cac nguon tieno nh the nao

  • 10

    Nguyen tac hach toan can can thanh toan

    ) Nguyen tac but toan kep: mot but toan ghi n bao gi cungco mot but toan ghi co tng ng va ngc lai;

    ) Cac But toan ghi n ghi chep cac giao dch:

    (i) mua hang hoa va dch vu nc ngoai

    (ii) au t trc tiep ra nc ngoai

    (iii) mua cac TSTC nc ngoai

    (iv) giam cac tai san n nc ngoai

    ) Cac giao dch c ghi n la cac giao dch lam phat sinh caungoai te

  • 11

    Nguyen tac hach toan can can thanh toan

    ) Cac But toan ghi co ghi chep cac giao dch:

    (i) ban hang hoa va dch vu

    (ii) giam quyen s hu cac TSTC nc ngoai

    (iii) au t trc tiep nc ngoai

    (iv) phat hanh cac chng khoan cho ngi nc ngoai

    ) Cac giao dch c ghi co la cac giao dch lam phat sinhcung ngoai te

  • 12

    3.2 Cau truc can can thanh toan

    ) Can can thanh toan gom 4 can can bo phan chnh:

    Can can vang lai

    Can can von

    Can can tong the

    Can can bu ap chnh thc

  • 13

    Can can vang lai

    ) CCVL tong hp cac ch tieu ve giao dch kinh te gia Ngi ctru va Ngi khong c tru ve hang hoa, dch vu, thu nhap cuangi lao ong, thu nhap t au t trc tiep, thu nhap t aut vao giay t co gia, lai vay, lai tien gi nc ngoai vachuyen giao vang lai mot chieu.

    ) CCVL c chia nho thanh 4 can can tieu bo phan:

    Can can thng mai

    Can can dch vu

    Can can thu nhap

    Can can chuyen giao vang lai mot chieu

  • 14

    Can can vang lai

    ) Cac giao dch kinh te c hach toan trong CCVL la cackhoan thu va chi mang tnh chat thu nhap, phan anh viecchuyen giao quyen s hu ve tai san gia Ngi c tru vaNgi khong c tru;

    ) Cac khoan thu phan anh tang tai san thuoc quyen s hu;

    ) Cac khoan chi phan anh giam tai san thuoc quyen s hu.

  • 15

    Can can von

    ) Tong hp toan bo cac ch tieu ve giao dch kinh te gia Ngic tru va Ngi khong c tru ve chuyen von t nc ngoai vaotrong nc va chuyen von t trong nc ra nc ngoai tronglnh vc:

    au t trc tiep

    au t vao giay t co gia

    vay va tra n vay nc ngoai

    cho vay va thu hoi n nc ngoai

    chuyen giao von mot chieu

  • 16

    Can can von

    ) Can can von co the chia thanh 3 can can tieu bo phan:

    Can can von dai han

    Cac can von ngan han

    Can can chuyen giao von mot chieu

  • 17

    Can can von dai han

    ) Hach toan chu yeu cac luong lu chuyen von phat sinh t hoatong au t trc tiep (Foreign Direct Investment FDI) va thoat ong au t gian tiep (Portfolio Investment).

    ) FDI la hoat ong au t mang lai quyen kiem soat cac d anhoac cong ty nc ngoai.

    ) au t gian tiep (Portfolio Investment) bao gom cac cac hoatong au t vao cac giay t co gia nh trai phieu va co phieu.

  • 18

    Can can von dai han

    ) Ngoai ra, can can von dai han con hach toan cac lu chuyenvon phat sinh t cac hoat ong cho vay va i vay thuoc khuvc cong cung nh khu vc t.

  • 19

    Can can von ngan han

    ) Ghi chep cac lu chuyen von phat sinh t cac hoat ong aut ngan han nh:

    Tn dung thng mai ngan han;

    Gi tien ngan han;

    Mua ban cac cong cu tren th tng tien te nh tn phieukho bac, tn phieu thng mai va giay chng nhan tien gikha nhng.

  • 20

    Can can chuyen giao von mot chieu

    ) Ghi chep cac khoan lu chuyen von cho muc ch au t dicac hnh thc nh:

    Vien tr chnh phu khong hoan lai

    Cac khoan n c xoa

    Tai san bang tien hoac hien vat cua ngi c tru di cmang ra nc ngoai va cua ngi khong c tru di c mangvao trong nc.

  • 21

    Can can von ) ac iem cac giao dch hach toan trong can can von?

    Phan anh s chuyen giao quyen s dung ve tai san giangi c tru va ngi khong c tru ch khong phai s thayoi quyen s hu ve tai san.

  • 22

    Can can c ban

    ) Can can c ban bang tong hai can can: Can can vang lai vacan can von dai han

    ) Can can c ban phan anh tng oi tong quat tnh trang nnc ngoai cua mot quoc gia

    ) Tnh trang can can c ban anh hng lau dai en nen kinh teva ty gia hoi oai

  • 23

    Can can tong the

    ) Can can tong the bang tong hai can can: can canvang lai va can can von;

    ) Trong thc te, can can tong the con bao gom mot

    hang muc c goi la nham lan va sai sot.

  • 24

    Can can bu ap chnh thc

    ) Can can bu ap chnh thc bao gom cac hang muc nh dtr ngoai hoi quoc gia, quan he vI IMF va cac ngan hangtrung ng cac nc khac;

    ) Hang muc d tr ngoai hoi quoc gia ong vai tro quyet nh;

    ) Tong cua hai can can tong the va bu ap chnh thc luonbang khong;

    Can can tong the = - Can can bu ap chnh thc

  • 25

    3.3 Thang d va tham hut can can thanh toan

    ) Vi nguyen tac but toan kep, can can thanh toanluon can bang

    ) Khi noi can can thanh toan tham hut hay thang

    d la cac nha kinh te muon noi en tham hut hay

    thang d cua mot nhom can can bo phan nhat

    nh trong can can thanh toan

  • 26

    Thang d va tham hut can can thng mai

    ) CCTM co the cho biet:

    Xu hng van ong cua CCVL

    Mc o m ca cua nen kinh te

    Nang lc canh tranh cua nen kinh te

    ) Tnh trang CCTM anh hng trc tiep va nhanh chongen ty gia, tang trng kinh te va lam phat

    ) V du, CTTM tham hut thng tac ong lam ty gia tang, noi te giam gia

  • 27

    3.3.2 Thang d va tham hut can can vang lai

    ) Tnh trang CCVL anh hng trc tiep va nhanhchong en ty gia, tang trng kinh te va lam

    phat

    ) CCVL tham hut?

    ) CCVL thang d?

  • 28

    3.3.3 Thang d va tham hut can can c ban

    ) Can can c ban phan anh tong quat tnh trang nnc ngoai cua mot quoc gia v von dai han co ac

    trng cua s phan phoi lai thu nhap tng oi on

    nh trong mot thi gian dai gia mot quoc gia va

    phan the gii con lai

  • 29

    3.3.3 Thang d va tham hut can can c ban

    ) S bu ap cho nhau gia thang d cua CCVL vatham hut can can von dai han co the c duy tr

    lau dai

  • 30

    3.3.3 Thang d va tham hut can can c ban

    ) Mot quoc gia co CCVL tham hut va ong thI cocac luong von dai han rong chay ra; ieu nay lam

    cho can can c ban b tham hut nang ne; ay co

    phai la mot tn hieu xau cua nen kinh te?

  • 31

    3.3.3 Thang d va tham hut can can c ban

    ) Mot quoc gia co can can c ban thang d, trong oluong von rong dai han chay vao ln hn mc tham

    hut CCVL. Ban anh gia nen kinh te nay the nao?

  • 32

    3.3.3 Thang d va tham hut can can tong the

    ) Di che o ty gia co nh:

    Tnh trang can can tong the cho biet ap lc dan

    en pha gia hay nang gia noi te;

    e duy tr ty gia co nh, NHTW dung d tr

    ngoai hoi e can thiep

  • 33

    3.3.4 Thng d v thm ht cn cn tng th

    ) Di ch t gi th ni:

    Cn cn tng th lun c xu hng vn ng trv trng thi cn bng

  • 34

    3.4 Cc yu t nh hng n cn cn thanhton

    )Cc yu t tc ng n cn cn vng lai)Cc yu t tc ng n cn cn vn

  • 35

    3.4.1 Cc yu t nh hng n cn cnvng lai

    ) Tng trng kinh t

    ) T gi hi o