chuong 6- cho thuÊ tÀi chÍnh

7/18/2019 Chuong 6- CHO THUÊ TÀI CHÍNH

http://slidepdf.com/reader/full/chuong-6-cho-thue-tai-chinh 1/31

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Slide 1

CHO THUÊ TÀI CHÍNH

Ph.D NGUYỄN THỊ LAN

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NỘI DUNG CƠ BẢN

I. MỘT SỐ VẤN ĐỀ CHUNG VỀ NGHIỆP VỤCHO THUÊ TÀI CHÍNH

II. CÁC HÌNH THỨC CHO THUÊ TÀI CHÍNH

III. QUY TRÌNH CHO THUÊ TÀI CHÍNH

IV. K THU!T TÀI TR" TRONG CHO THUÊTÀICHÍNH

P#.$ N%&'() T#* +,) -



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I. MỘT SỐ VẤN ĐỀ CHUNG VỀ CHO THUÊTÀI CHÍNH

. K#/0 )012 .- C/3 3#4 5#6 5#,2 %0,

578)% #895 :;)% 3#8 5#&< 5=0 3#>)#

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. +0 >3# E= #9) 3# 34, 3#8 5#&< 5=0 3#>)#

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1.1 Cho thuê t! "h#$h % &'(

CTTC (financial leasing) vừa là một hìnhthức cấp tín dụng trung và dài hạn vừa làmột dạng ch! thu" tài s#n mà the! $%&"n ch! thu" ch! 'hch hàng u*+n s,dụng tài s#n tr!ng một th-i hạn nhất $.nhv/i $i+u 'i0n 'hch hàng ph#i tr# ti+n thu"và 'h1ng $23c h4* &5 h3p $6ng tr2/chạn7 8hi '9t th:c th-i hạn ch! thu" &"nthu" $23c nh;n u*+n s< h=u tài s#nthu" h!>c $23c ti9p tục thu" the! s? th!#thu;n c4a hai &"n

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1.) C*" "h+ th, th- &!- t/o$&ho0t 2$& CTTC

a) Bên cho thuê (Leaser): J<) 3#8 5#&< = )#= 5=057L3)% 5' 5=0 3#>)# NHTM )% E) 34, 2)#2&, 3/3 5=0 ) LMMTJ E= /3 D W&'X) #Z&:0 E[0 5=0 ) :\ 7]0 :^2 3#8 5#&<.

b) Bên thuê (Leasee): J<) 5#&< L8,)# )%#01D 3/)#_) = )%`a0 3\ )#& 3b& 5=0 57 `[0 #)# 5#c3CTTC d F)% 5=0 ) 5#&< E= 57 50X) 5#&< 3#8B<) 3#8 5#&<.

c) Nhà cun c!" (#u""$%er): = )%`a0 B/) 5=0 )3#8 5#&< 3\ )%#e, EF 5#f3 #01) E013 3#&'6) %0,8gD :@5 5=0 ) 5#&< 5#^8 #D :])% 2&,hB/)#`[)% i) jk 5#&5 E) #=)#l

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1.3 Đ4" !, "5 67$ "+- CTTC

CTTC là ph2@ng thức cấp tín dụng mà $Ait23ng là một tài s#n cụ thB d! &"n ch! thu"mua h!>c D ra

CTTC là hình thức ch! thu" mà hEu h9t ccu*+n nFng c4a ch4 s< h=u (&"n ch! thu")$23c chu*Bn gia! ch! &"n thu"7

G"n thu" 'h1ng c% u*+n huH ngang h3p$6ng thu"7

8hi h9t hạn thu" c% s? chu*Bn u*+n s<h=u từ ng2-i ch! thu" sang ng2-i thu"

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Dấu hiệu nhận biết hoạt động CTTC?

Theo quy định của Uỷ Ban T iêu Chuẩn Kế Toán Quốc Tế(IASC)

Iột gia! d.ch $23c c!i là CTTC n9u th!# mJn K tr!ng L $i+u 'i0no

h Q&'X) #Z& 5=0 ) 5#&< :`3 3#&'6) %0,8 3#8 B<)5#&< j#0 5#a0 #9) 5#&< j5 5#p3 E= B<) 5#&< :q 5#,)# 58/):4 50X) 5#&< 5#^8 W&' :*)#.

-h HD :])% 5#&< 3\ W&' :*)# B<) 5#&< 3\ W&'X) 3#r) 2&,

5=0 ) 5#^8 %0/ 5`)% 57`)% j#0 5#a0 #9) 3#8 5#&< j55#p3. ?h T#a0 #9) 3#8 5#&< 3#02 D#b) [) 5#a0 %0,) #Z&F)% 34, 5=0 ) L57s 57`a)% #D 5=0 ) 3#8 5#&< :q W&,

d F)%.

h G0/ 57* #01) 590 34, j#8) 50X) 5#&< 50 5#06& Bt)% %0/ 57* 5#*57`a)% 34, 5=0 ) 590 5#a0 :062 ju #D :])% 5#&<.

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Dấu hiệu nhận biết hoạt động CTTC?(tiếp…)

Theo quy định của i!" #a$%T#^8 NĐnw-xxwCP 5# %0,8 *3# :`3 380 = CTTC )& 5#y, 2q) 578)%

:0X& j01) ,&o

K#0 #5 5#a0 #9) 5#&< B<) 5#&< :`3 W&'X) )#) W&'X) #Z& 5=0 ) 5#&< #8@3 :`3 50D 5F3 5#&< 5#^8 f 5#85#&) 34, - B<)z

- K#0 j5 5#p3 5#a0 #9) 5#&< B<) 5#&< :`3 W&'X) `& 50<)2&, 5=0 ) 5#&< 5#^8 %0/ ,)# )%#e, 5#{D #A) %0/ 57* 5#f35 34, 5=0 ) 5#&< 590 5#a0 :062 2&, 90z

? T#a0 #9) 5#&< 5=0 ) >5 )#{5 D#0 Bt)% nx| 5#a0 %0,) 3b)5#05 :6 j#{& #,8 5=0 ) 5#&<z

T})% 50X) 5#&< 5=0 ) >5 )#{5 D#0 5`A)% :`A)% E[0 %0/57* 34, 5=0 ) :\ 590 5#a0 :062 ju #D :])%.

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So 8*$h thuê t! "h#$h 9 thuê ho0t 2$&

Tiêu "h&c Thuê ho'" đn Thuê "*i ch+nh

,- Chuy.n quy/n 01 h2uho3c 4án TS cho "huê

K#)% 3\ C\

5- Th6i h'n "huê R{5 )%g) 8 E[0 5#a0 #9) d&)%

Í5 )#{5 Bt)% nx| 5#a0 #9)d &)%

7- 8&c "hu h9i :ốn của $"h;< đ9n "huê

T0X) 5#&< 7{5 )#y 8 E[0 5})% E) :b& 5`

T0X) 5#&< 5`A)% :`A)%E[0 5})% E) :b& 5`

=- Quy/n huỷ nan >? Đ`3 W&'X) #&• )%,)% K#)% :`3 #&• )%,)%

@- Tách nhi!$ 4o "DđEn 4o hi.$ :* "huế TS

J<) 3#8 5#&< 3#*& J<) :0 5#&< 3#*&

F- Tách nhi!$ :/ ủi o J<) 3#8 5#&< 3#*& 57s )#Z)%740 78 8 €0 34, B<) :0 5#&<

%_' 7,.

J<) :0 5#&< 3#*& 2r0 740 78j6 3 )#Z)% 740 78 j8 8

#r %_' 7,.

G- Cun &n TS "huê $8 B<) 3#8 5#&< 3&)% 3{D $8 B<) :0 5#&< :@5 #=)%%0,8 )#) E= d F)%

H- T+ch hJu hao J<) 3#8 5#&< : ̀3 57>3# J<) :0 5#&< : ̀3 57>3#P#.$ N%&'() T#* +,)



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1.:.1 ;<! #"h "+- "ho thuê t!"h#$h

;i +ch đối :Li n/n inh "ế%

M CTTC g%p phEn thu h:t vAn $Eut2 ch! n+n 'inh t97

M CTTC g%p phEn th:c $N* $Oi m/ic1ng ngh0 thi9t &. c#i ti9n 'h!a hPc 'Qthu;t7

;i +ch đối :Li cMn "y cho "huê%

M CTTC là hình thức tài tr3 c% mức$ộ an t!àn ca!7

M CTTC gi:p ng2-i ch! thu" linhh!ạt tr!ng 'inh d!anh

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1.:.1 ;<! #"h "+- "ho thuê t! "h#$h(tiếp…)

;i +ch đối :Li nN6i "huê-

KM Rg2-i thu" c% thB gia tFng nFng l?c hi0n $ại h%a s#n Suấttr!ng nh=ng $i+u 'i0n ngu6n vAn $Eu t2 &. hạn ch97

M CTTC 'h1ng gU* #nh h2<ng &ất l3i $Ai v/i cc h0 sA 'inhd!anh c4a VR $i thu"7

W M CTTC ch! phXp ng2-i thu" h!Jn thu97

L M Rh=ng VR 'h1ng th!# mJn cc *"u cEu va* vAn c4a ccRYTI cZng c% thB nh;n $23c vAn tài tr3 ua CTTC7

[ M CTTC c% thB gi:p VR $i thu" 'h1ng &. $Png vAn tr!ng TC\7

] M CTTC là ph2@ng thức r:t ng^n th-i gian triBn 'hai $Eu t2 $pứng '.p th-i cc c@ hội 'inh d!anh7

_ M CTTC ch! phXp cc VR tr!ng n2/c thu h:t vAn $Eu t2 n2/cng!ài7

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1.:.) H0$ "h= "+- "ho thuê t! "h#$h

KM `Ji suất CTTC (chi phí thu" mua) th2-ng ca! h@n lJisuất va* vAn cng l!ại c4a cc RYTI

M CTTC là nghi0p vụ m/i ng!ài 'i9n thức v+ nghi0p vụngUn hàng cbn cEn c% 'i9n thức c4a nghi0p vụ 'hcnh2 G#! hiBm nh;p 'hNu hàng h! thu9777

LM giai $!ạn cuAi c4a th-i hạn CTTC d $J tr# gEn $4sA ti+n thu" nh2ng ng2-i thu" vn ch2a $23c u*+ns, dụng tài s#n và! mục $ích 'hc7

[M R9u h3p $6ng c% ghi u*+n mua tài s#n v/i gi t23ngtr2ng &. ph v ng2-i thu" s &. thi0t hại d! mấtu*+n 2u ti"n nà* &<i tr!ng phí thu" $J tính gộp c#

phEn ti+n thu" tr# ch! u*+n chPn mua tài s#n7P#.$ N%&'() T#* +,) -

II. C>C H?NH TH@C CHO THUÊ TÀI CHÍNH

-. C#8 5#&< 5=0 3#>)# - B<)

-.- C#8 5#&< 5=0 3#>)# ? B<)

-.? J/) E= 3#8 5#&< 90 LT/0 3#8 5#&<

-. C#8 5#&< #D 5/3

-.m C#8 5#&< %0/D `)%(inh vi"n t? nghi"n cứu)

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III. AU T?NH TÀI T CTTC

?. T=0 ) 3#8 5#&<

?.- J8 :2 578)% 3/3 %0,8 *3# 3#8 5#&<

?.? N#= 3&)% 3{D E= :0X& j01) 3#&'6) %0,85=0 )

?. G0/2 /5 E013 d F)% E= W&) u 5=0 )

?.m C/3 D#`A)% D#/D d u 5=0 ) j#0 3#{2c5 #D :])% 3#8 5#&<

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3.1 T! 87$ "ho thuê

>9 0O đ/ nhị "*i "; <hi hi P%

M I1 t# ch i t i9 t cc th1ng sA 'Q thu; t c4a Tthu"7

M i c# c4a tài s#n

M Rhà cung cấp

M jh2@ng thức chu*Bn g ia! tà i s#n c4a cc&"n li"n uan. Bên cho "huê <hi "hẩ$ định cácni Run nêu "ênD "on đE ch o M i c# c4a tài s#n

M Trình $ộ c4a m* m%c th i9 t & . (ph# i phh3p)

M Trch nh i0m l p̂ $> t chạ* th, &#! hành và&#! d2ng T

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3.) B7o 7 t/o$& "*" &!-o EF"h "ho thuê

Nu&ên t'c chun: CTTC j#)% 3b) 3\B8 :2 3#8 3/3 %0,8 *3# 3#8 5#&<.

Trn h*" +,c b%-t o B<) 3#8 5#&< LB<) 5=057 3\ 5#6 '<& 3b& B<) :0 5#&< 3\ B01) D#/D:2 B8 5#>3# #D

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3.3 Nh "u$& " 9 !u J!K$ "huL,$&!-o t! 87$

#h* cun cJ<o

h J<) :0 5#&< $a ch/n N#= 3&)%3{D. h J<) 3#8 5#&< th01 +2nh )‚)% f3

34, )#= 3&)% 3{Dz

h N& ƒ5 5#{' )#= 3&)% 3{D j8 3\:4 )‚)% f3 5# B<) 3#8 5#&< 3\ 5#6 &êuc3u tha& +4% )#= 3&)% 3{D j#/3 3\ )‚)%f3 55 #A).

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3.: G!* 8*t 9!K" 8 E$& 9 u7$%P t! 87$

#i Run iá$ 0á"%

M ku* trình &#! d2ng tài s#n vàvi0c $%ng &#! hiBm tài s#n thu" c4a &"n $ithu"7

M I1i tr2-ng v;n hành và tìnhtrạng h!ạt $ộng c4a tài s#n7

M C2-ng $ộ s, dụng tài s#n

hNOn "h&c iá$ 0á"%

M im st the! $.nh '

M im st $ột Suất P#.$ N%&'() T#* +,) ~

3.Q C*" hR5$& h* %P t! 87$ Jh!"h Et h< $& "ho thuê

. J<) :0 5#&< :`3 3#&'6) %0,8 W&'X) #Z& 5=0 ) 5#&<z

-. J<) :0 5#&< 2&, 90 5=0 ) 5#&<z

?. C#8 5#&< 50Dz

. J<) :0 5#&< 57 90 5=0 ) 3#8 B<) 3#85#&<z

m. J<) :0 5#&< :`3 4' W&'X) B/) 5=0 )3#8 )%`a0 j#/3.

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IV. W THUXT TÀI T TONGCTTC

=-, Vác định "Wn 0ố "i/n "*i ";

=-5 Th6i h'n "*i ";

=-7 T+nh "i/n "huê

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:.1 Y*" F$h tZ$& 8[ t!$ t! t/<

TWn 0ố "i/n "*i "; X* ,YYZ iá "ị "*i0n cho "huêD B,8 %]2o

M Chi phí mua tài s#n (the! gighi tr"n h%a $@n)

M Chi phí v;n chu*Bn

M Chi phí l^p $>t chạ* th,

M Chi phí 'hc c% li"n uan $Bhình thành n"n tài s#n7

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:.) Th\! h0$ t! t/<

T#a0 #9) 3#8 5#&< :`3 3#0, =2 - 890o

a) Th% h5n c6 b7n (th-i hạn s@cấp):`3 %#0 57<) #D :])% CTTC578)% 5#a0#9) )=' - B<) j8 :`3 :A) D#`A)% #4' By #D:])%.

b) Th% h5n %a h5n (th-i hạn thứcấp)578)% 5#a0 #9) )=' - B<) j8 :`3 :A)D#`A)% #4' By #D :])%.

P#.$ N%&'() T#* +,) --



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:.3 Y*" F$h 8[ t!$ thuê th-$h to*$ F$hJ]

[ CMn "h&c "Wn quá"%Tr!ng $%

n C t

NG (1r )t t 1

NG = E) 5=0 57 3#8 2&, 5=0 ) 5#&<

7 = q0 &{5 5#^8 j„ #9) 5#,)# 58/)z C = 50X) 5#&< D#0 57 :*)# j„z ) = j„ L)‚2 5#,)# 58/) 50X) 5#&<

A ti+n thanh t!n $.nh ' phụ thuộc và! cc ph2@ng thức thanh t!n

Tron trn h*" s8 t%9n tà% tr* h;n thu h<% h=t tron th% h5n cho thuês6 c!" (>? T# thuê s@ +*c bn $5% cho bên thuê >% % Cc +2nh)

P#.$ N%&'() T#* +,) -?

Lu :sau

(E) Thanh ton +9u nhau >ào cu8% F () Thanh ton +9u nhau >ào +3u 1% F

(I) Thanh ton tJn K3n ho,c %71 K3n>ào cu8% 1% F

() Thanh ton tJn K3n ho,c %71 K3n>ào +3u 1% F

M) th? tron t%9n thuê "h7% tr7 "h7% +*c $o5% tr % bn $5%

^hR5$& th" th-$h to*$ t!$ thuê

Thanhton+9u nhau>àocu8%1%

F

Thanhton+9u nhau>ào+3u1%

F

Thanhtont JnO %71K3n>àocu8% ha& +3u1%

F

… T#&#]0E)xx|

… T#&#]0E)†xx|

… T#&#]0E)xx|… T#&#]0E)†xx|

… T#&#]0E)xx|… T#&#]0E)†xx|

-



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P#.$ N%&'()T#* +,) -m

T%9n thuê.I.E +*ctr7 +9u nhau >ào cu8%1% F

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11()1(...)1()1(

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Tr!ng $% NG = E) 5=0 57 3#8 2&, 5=0 ) 5#&< 7 = q0 &{5 5#^8 j„ #9) 5#,)# 58/)z C = 50X) 5#&< D#0 57 :*)# j„z ) = j„ L)‚2 5#,)# 58/) 50X) 5#&<

C C- C? C)h C)

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a) N=u toàn b >8n +*c thu h<% +Q tron th% h5n chothuê (s6 c!"):

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P#.$ N%&'() T#*+,)

-n

.I.ET%9n thuê+*ctr7+9u nhau >ào

cu8% 1% F ti9p( )

nnnn

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r

C

r

C

r

C N

G )1(

))1(

11(

)1()1(..

.)1()1(

2

21

1)1(

)1(

n

n

r

r S r r NGC

Tr!ng $%NG = E) 5=0 57 3#8 2&, 5=0 ) 5#&<z S = %0/ B/) 90 34, TS 5#&< 7 = q0 &{5 5#^8 j„ #9) 5#,)# 58/)zC = 50X) 5#&< D#0 57 :*)# j„z) = j„ 5#,)# 58/) 50X) 5#&<

b) N=u toàn b >8n o thu h<% +Q tron th% h5n cho thuê(s6 c!") 1à cRn +*c thu h<% Sua % bn $5% T# thuê:



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Slide 27

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Bài tập 1:

C)% 5' 3#8 5#&< 5=0 3#>)# 34, NH JI$V :q ju j52;5 #D :])% 3#8 5#&< 5=0 3#>)# 2;5 _' 3#&'X)5#05 B* :)% 9)# E[0 $N ‡. V[0 3/3 );0 &)% )#`,&o

h T})% 50X) 5=0 57 = mxx 57.:

h T#a0 #9) m )‚2

h +q0 &{5o x|w)‚2

h K„ #9) 5#,)# 58/)o 3&0 2€0 )‚2"u cEu YJ* tính ti+n thu" ph#i thanh t!n moi nFm

tr!ng tr2-ng h3pa) TH l0 thu h6i vAn là Kq&)TH l0 thu h6i vAn là q

P#.$ N%&'() T#* +,) -v



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___________________________________P#.$ N%&'() T#* +,)

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BT 1a_ T!$ thuê th-$h to*$ "u[! `! J]a. T l thu h i v n là 100%ỷ ệ ồ ố

Đơn !: t"iệu đ

#\$

Số "i/n "*i"; đ]u ^

Ti/n "huê <hi "hanh "oán Số "i/n "*i"; c_n X'i

TOng sA An gAc `Ji

mxxxx 131,90 81,90 50,00 418,10

- 418,10 131,90 90,09 41,81 328,01

?328,01 131,90 99,10 32,80 228,91

228,91 131,90 109,01 22,89 119,90

m 119,90 131,90 119,90 11,99 0,00

TWn 0ố 6 59 ,5 0 5 00 ,0 0 1 59 ,4 9

P#.$ N%&'() T#* +,) -~



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Slide 30 ___________________________________

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BT 1b_ T!$ thuê th-$h to*$ "u[! `! J]b. T l thu h i v n là 90%ỷ ệ ồ ố

Đơn !: t"iệu đ

#\$

Số "i/n "*i"; đ]u ^


TOng sA An gAc `Ji

500,00 123,71 73,71 50,00 426,29

- 426,29 123,71 81,08 42,63 345,21

?345,21 123,71 89,19 34,52 256,02

256,02 123,71 98,11 25,60 157,91

m 157,91 123,71 107,92 15,79 50,00

TWn 0ố F,HD@@ =@YDYY ,FHD@@

P#.$ N%&'() T#* +,) -

?x

T%9n thuê.I. +*ctr7 +9unhau >ào +3u1% F

))1(

11(

)1(

)1(...

)1()1( 12

32

1n

n

r r

r C

r

C

r

C

r

C C NG

n

1)1()1(

)1(

n

n

r r

r r NGC

C C- C? C)

))h?-x

C)h

)h-

a) N=u toàn b >8n +*c thu h<% +Q tron th% h5n chothuê (s6 c!"):



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___________________________________P#.$ N%&'() T#* +,)

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Slide 31

P#.$ N%&'()T#* +,) ?

T%9n thuê.I. +*ctr7 +9u nhau >ào +3u1% F(ti9p)

nnn

n

r

S

r r

r C

r

S

r

C

r

C

r

C C NG n

)1()

)1(

11(

)1(

)1()1(...

)1()1( 12

321

1)1()1(

)1(

n

n

r r

r S r r NGC

b) N=u toàn b >8n o thu h<% +Q tron th% h5n cho thuê:s6 c!") 1à cRn +*c thu h<% Sua % bn $5% T# thuê(

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Bài tập #:

C)% 5' 3#8 5#&< 5=0 3#>)# 34, NH JI$V :q ju j52;5 #D :])% 3#8 5#&< 5=0 3#>)# 2;5 _' 3#&'X)5#05 B* :)% 9)# E[0 $N Y. V[0 3/3 );0 &)% )#`,&o

h T})% 50X) 5=0 57 = mxx 57.:

h T#a0 #9) m )‚2

h +q0 &{5o x|w)‚2

h K„ #9) 5#,)# 58/)o :b& 2€0 )‚2"u cEu YJ* tính ti+n thu" ph#i thanh t!n moi nFm

tr!ng tr2-ng h3pa) TH l0 thu h6i vAn là Kq&)TH l0 thu h6i vAn là q

P#.$ N%&'() T#* +,) ?-



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Slide 34

___________________________________P#.$ N%&'() T#* +,)

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BT #a: T!$ thuê th-$h to*$ au `! J]a. T $- thu h<% >8n $à EV

Đơn !: t"iệu đ

#\$

Số "i/n "*i"; đ]u ^


TOng sA An gAc `Ji

500,00 119,91 119,91 0,00 380,09

- 380,09 119,91 81,90 38,01 298,19

?298,19 119,91 90,09 29,82 208,10

208,10 119,91 99,10 20,81 109,00

m 109,00 119,91 109,00 10,90 0,00

TWn 0ố 5 9 9, 55 5 00 ,0 0 9 9, 54

P#.$ N%&'() T#* +,) ??

BT #b_ T!$ thuê th-$h to*$ au `! J]b. T $- thu h<% >8n $à WV

Đơn !: t"iệu đ

#\$

Số "i/n "*i"; đ]u ^


TOng sA An gAc `Ji

500,00 112,46 112,46 0,00 387,54

- 387,54 112,46 73,71 38,75 313,83

? 313,83 112,46 81,08 31,38 232,76

232,76 112,46 89,18 23,27 143,57

m 143,57 112,46 98,11 14,35 45,46

45,46 50,00 45,47 4,55 0,00

P#.$ N%&'() T#* +,) ?



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Slide 35

P#.$ N%&'()T#* +,) ?m

T%9n thuê.I.I +*ctr7 tJn K3n ho,c%71 K3n

a) N=u t%9n thuê +*c thanh ton >ào cu8% F >à toàn b>8n +*c thu h<% +Q tron th% h5n cho thuê (s6 c!"):

nn

n

k r

k r r NGC

)1(

))1()1(

Tr!ng $%NG = E) 5=0 57 3#8 2&, 5=0 ) 5#&< 7 = q0 &{5 5#^8 j„ #9) 5#,)# 58/)zC = 50X) 5#&< D#0 57 j„ #9) :b& 50<)z ) = j„ 5#,)# 58/) 50X) 5#&< j = #1 :0X& 3#ˆ)#E= L‰7Šj

Lu :S 50X) 5#&< j„ #9) 5#c - 57 :0‹ 50X) 5#&< j„ #9) 57`[3 jz

h N& jŠ 5# C Œ 5‚)% b)zh N& j† 5# C Œ %02 b)z



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Slide 36 .I.I T%9n thuê +*c tr7 tJn K3n ho,c ___________________________________%71 K3n (tiếp…)

b) N=u t%9n thuê +*c thanh ton >ào cu8% F >à toàn b >8n o thu h<% +Q tron th% h5n cho thuê (s6 c!"):

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C NG(1r )n nS n(1r ) k (1r ) k

Tr!ng $% NG = E) 5=0 57 3#8 2&, 5=0 ) 5#&<z S = %0/ B/) 90 TS 5#&< ___________________________________ 7 = q0 &{5 5#^8 j„ #9) 5#,)# 58/)z C = 50X) 5#&< D#0 57 j„ #9) :b& 50<)z ) = j„ 5#,)# 58/) 50X) 5#&< j = #1 :0X& 3#ˆ)# E= L‰7ŠjLu : S 50X) 5#&< j„ #9) 5#c - 57 :0‹ 50X) 5#&< j„ #9) 57`[3 jz

h N& jŠ 5# C Œ 5‚)% b)z

h N& j† 5# C Œ %02 b)z

?n

Slide 37

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Bài tập $:

C)% 5' 3#8 5#&< 5=0 3#>)# 34, NH JI$V :q ju j5 2;5 #D:])% 3#8 5#&< 5=0 3#>)# 2;5 _' 3#&'X) 5#05 B* :)% 9)#E[0 8,)# )%#01D . V[0 3/3 );0 &)% )#` ,&o

h T})% 50X) 5=0 57 = mxx 57.:

h T#a0 #9) m )‚2

h +q0 &{5o x|w)‚2

h K„ #9) 5#,)# 58 /)o 3& 0 2€0 )‚ 2 E= /D F)%D#`A)% 5#c3 5#,)# 58/) %02 b) E[0 #1 :0X& 3#ˆ)# K‹x~

"u cEu YJ* tính ti+n thu" ph#i thanh t!n moi nFm tr!ng tr2-ng h3p

a) TH l0 thu h6i vAn là Kq7&)TH l0 thu h6i vAn là q7

P#.$ N%&'() T#* +,) ?v



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Slide 38 .I.I T%9n thuê +*c tr7 tJn K3n ho,c ___________________________________%71 K3n (ti9p)

c) N=u t%9n thuê +*c thanh ton >ào +3u F >à toàn b

>8n +*c thu h<% +Q tron th% h5n cho thuê (s6 c!"): ___________________________________

C NG(1r )n(1nr ) nk ) (1r )(1r ) kTr!ng $% ___________________________________ NG = E) 5=0 57 3#8 2&, 5=0 ) 5#&< 7 = q0 &{5 5#^8 j„ #9) 5#,)# 58/)z C = 50X) 5#&< D#0 57 j„ #9) :b& 50<)z ) = j„ 5#,)# 58/) 50X) 5#&< j = #1 :0X& 3#ˆ)# E= L‰7Šj

Lu : S 50X) 5#&< j„ #9) 5#c - 57 :0 ‹ 50X) 5#&< j„ #9) 57`[3 jz h N& jŠ 5# C Œ 5‚)% b)z ___________________________________h N& j† 5# C Œ %02 b)z

P#.$ N%&'() T#* +,) ?~

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Slide 39 .I.I T%9n thuê +*c tr7 tJn K3n ho,c ___________________________________%71 K3n (tiếp…)

K) N=u t%9n thuê +*c thanh ton >ào +3u F >à toàn b

>8n o thu h<% +Q tron th% h5n cho thuê (s6 c!"): ___________________________________

NGC (1r )n S n(1nr ) k

(1r )(1r ) kTr!ng $% ___________________________________ NG = E) 5=0 57 3#8 2&, 5=0 ) 5#&<z S = %0/ B/) 90 TS 5#&< 7 = q0 &{5 5#^8 j„ #9) 5#,)# 58/)z C = 50X) 5#&< D#0 57 j„ #9) :b& 50<)z ) = j„ 5#,)# 58/) 50X) 5#&< j = #1 :0X& 3#ˆ)# E= L‰7Šj

Lu : S 50X) 5#&< j„ #9) 5#c - 57 :0‹ 50X) 5#&< j„ #9) 57`[3

jz

h N& jŠ 5# C Œ 5‚)% b)z

h N& j† 5# C Œ %02 b)z P#.$ N%&'() T#* +,) ?

___________________________________P#.$ N%&'() T#* +,)

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___________________________________Slide 40

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Bài tập %:

C)% 5' 3#8 5#&< 5=0 3#>)# 34, NH JI$V :q ju j5 2;5 #D:])% 3#8 5#&< 5=0 3#>)# 2;5 _' 3#&'X) 5#05 B* :)% 9)#E[0 8,)# )%#01D . V[0 3/3 );0 &)% )#` ,&o

h T})% 50X) 5=0 57 = mxx 57.:

h T#a0 #9) m )‚2

h +q0 &{5o x|w)‚2

h K„ #9) 5#,)# 58/)o :b& 2€ 0 )‚2 E= /D F)%D#`A)% 5#c3 5#,)# 58/) %02 b) E[0 #1 :0X& 3#ˆ)#K‹x~

"u cEu YJ* tính ti+n thu" ph#i thanh t!n moi nFm tr!ng tr2-ng h3p

a) TH l0 thu h6i vAn là Kq

&)TH l0 thu h6i vAn là qP#.$ N%&'() T#* +,) x

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