1.Using the information listed below for KKK Bank, what are this bank's ROE and ROA?

Net income $210 million

Total operating revenue $950 million
Total average assets $8,500 million
Total average equity $1,500 million

ROE = NI/TE = 210/8500 =

2.A bank has a prime rate of 4% for its best customers. It has been determined that the default risk
premium for a particular customer is 1.2% and the term-risk premium for this loan is 1.1%. If
this customer wants to borrow $12.0 million from the bank, how much in interest will this
customer pay in one year?

Lãi suất ưu tiên

Interest pay for 1 year = Principle * Interest Rate =12 * 6.3% = 0.756
Prime Rate 4% Lãi suất tốt nhất trên thị trường cho khách hàng ưu đãi + Rủi ro không trả được nợ
(1.2%) + Khả năng sinh lời (1.1%) = 6.3%

3.A bank expects in the week about to begin $45 million in incoming deposits, $35 million in
deposit withdrawals, $17 million in revenues from the sale of non-deposit services, $18 million
in customer loan repayments (Khách hàng trả), $2 million in sales of bank assets (bán tài sản
khách hàng), $13 million in money market borrowings (vay từ thị trường), $66 million in
disbursing loan requests (giải ngân khách hàng theo yêu cầu), $8 million in repayments of bank
borrowings (phải trả khi vay), $4 million in cash outflows to cover other operating expenses
(chi phí hoạt động), and $8 million in dividend payments (chi trả cổ tức) to its stockholders.
What is the bank's net liquidity position for the week?
Incoming deposit: Khoản tiền gửi có thể nhận được trong 1 tuần tới
Withdrawn : Rút ra/ Rút trước
Cung thanh khoản – Cầu thanh khoản = In Cash – Out Cash (Bank view)
= + 45 – 35 + 17 + 18 + 2 + 13 – 66 – 8 - 4 – 8 = -26 => Đi vay/ Bù

4.A firm has net sales (Lợi nhuật gộp) of VND 2.5 billion, costs of goods sold of VND 1.2 billion,
selling, general and administrative expenses of VND 0.8 billion (of which VND 0.2 billion are
depreciation expenses) and taxes (in cash) of VND 0.4 billion. What is this firm’s operating cash
flow (using the traditional or direct method)?

Dòng tiền vào (tiền vào túi) # Doanh thu (Hạch toán dựa trên hóa đơn chứng từ, bao gồm ứng trước,
nợ thời kỳ sau, vay); tương tự chi và chi phí; định nghĩa lại tài sản (VD: Bitcoin – Coin không
được coi là tài sản và không được bảo vệ bởi pháp luật Việt Nam)

Bảng báo cáo lưu chuyển tiền tệ (Cash Flow Statement)

Net Sales 2.5

Costs of goods sold 1.2
Administrative expenses 0.8 - 0.2
Depreciation (Khấu hao với tài
sản hữu hình)
Tax 0.4
Operating cash flow = Inflow – Outflow = 0.3
Tại thời điểm trả nợ, doanh nghiệp có bao nhiêu tiền để tính toán.

5.Ms. Hoa is considering buying a new Kia Spectra. The purchase price of the car is $30,000 but she
has a trade-in worth $4,500 (vốn đối ứng: số tiền có). Ms. Hoa needs a loan to buy the car and
knows that the local bank requires her to put down (ứng trước) 10% of the purchase price after
the value of the trade-in is considered. She also knows that bank will charge 12% per year or 1%
per month for the loan and require monthly payments over the next 5 years. What is Ms. Hoa's
total finance charge if she takes the full 5 years to pay off the loan?

V0 = 30,000 - 4,500

a =
I =1%
N = 60

V 0∗i
 1−(1+i) −n

6.A firm submits their financial records to a bank. Upon examination, the bank discovers that this
firm has VND 2,500 million in cash, VND 12,500 million in accounts receivables, VND 5,000
 million in inventory, VND 25,000 million in plant and equipment and that their assets totaled
VND 45,000 million. In addition, this bank discovered that the firm had VND 10,000 million in
current liabilities, VND 12,500 million in long term debt and VND 22,500 million in net worth.
Finally, this bank discovered that this firm had VND 100,000 million in net sales and VND
10,000 million in net income. What is this firm’s acid test (Khả năng thanh toán nhanh) ratio?

Net worth: Tài sản dòng = Tổng TS – Nợ

7.A firm submits their financial records to a bank. Upon examination, the bank discovers that this
firm has VND 2,500 million in cash, VND 12,500 million in accounts receivables, VND 5,000
million in inventory, VND 25,000 million in plant and equipment and that their assets totaled
VND 45,000 million. In addition, this bank discovered that the firm had VND 10,000 million in
current liabilities, VND 12,500 million in long term debt and VND 22,500 million in net worth.
Finally, this bank discovered that this firm had VND 100,000 million in net sales and VND
10,000 million in net income. What is this firm’s leverage ratio?
Xem bài 6

8.Ms. Hoa asks for a VND 1.5 billion loan for one year. The bank tells her that they will give her
VND 1.305 billion immediately and deduct VND 195 million in interest up front. What is the
effective rate of interest on this loan?
Lãi suất hiệu quả là bao nhiêu
Lãi 0.39
 Gốc = 1.11

Lãi = Tổng trả – Gốc vay = 1,5 tỷ – Gốc vay (1.305 – .195 = 1.11) = 0.39

Eximbank trường hợp

8,5 * (1+i )11 X 365 = 8,800  i = 0.173%

1500
= 0.15% (Lãi suất vay nạng lãi/ cầm đồ)
1000000
Lãi phẳng: Lãi tính trên dư nợ gốc ban đầu

9.New Hope Bank has the following financial information: net profit margin of 5.5%; asset utilization
ratio of 20%; equity multiplier of 15 times. What are this bank's ROA and ROE?