{"id":30577,"date":"2023-12-07T09:34:16","date_gmt":"2023-12-07T09:34:16","guid":{"rendered":"https:\/\/masterskills.org\/blog\/cam-ket-ki-han-forward-commitment-la-gi-cam-ket-ki-han-va-quyen-tai-chinh.html"},"modified":"2023-12-23T06:13:33","modified_gmt":"2023-12-22T23:13:33","slug":"cam-ket-ki-han-forward-commitment-la-gi-cam-ket-ki-han-va-quyen-tai-chinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/cam-ket-ki-han-forward-commitment-la-gi-cam-ket-ki-han-va-quyen-tai-chinh.html","title":{"rendered":"Cam k\u1ebft k\u00ec h\u1ea1n (Forward Commitment) l\u00e0 g\u00ec? Cam k\u1ebft k\u00ec h\u1ea1n v\u00e0 Quy\u1ec1n t\u00e0i ch\u00ednh"},"content":{"rendered":"
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Hi\u0300nh minh ho\u0323a. Ngu\u00f4\u0300n: Freightwaves.com<\/p>\n<\/figcaption><\/figure>\n

Cam k\u1ebft k\u00ec h\u1ea1n<\/font><\/h2>\n

Kha\u0301i ni\u00ea\u0323m<\/b><\/p>\n

Cam k\u1ebft k\u00ec h\u1ea1n <\/b>trong ti\u00ea\u0301ng Anh la\u0300 Forward Commitment.<\/b><\/p>\n

Cam k\u1ebft k\u00ec h\u1ea1n <\/b>l\u00e0 m\u1ed9t th\u1ecfa thu\u1eadn tr\u00ean h\u1ee3p \u0111\u1ed3ng gi\u1eefa ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch trong t\u01b0\u01a1ng lai. Cam k\u1ebft k\u00ec h\u1ea1n ch\u1ec9 \u0111\u1ecbnh lo\u1ea1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n, gi\u00e1 c\u1ea3, ng\u00e0y thanh to\u00e1n v\u00e0 ng\u00e0y chuy\u1ec3n giao h\u00e0ng.\u00a0<\/p>\n

Cam k\u1ebft k\u00ec h\u1ea1n \u0111\u01b0\u1ee3c bao g\u1ed3m trong m\u1ed9t s\u1ed1 lo\u1ea1i c\u00f4ng c\u1ee5 ph\u00e1i sinh bao g\u1ed3m h\u1ee3p \u0111\u1ed3ng k\u00ec h\u1ea1n, h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai v\u00e0 h\u1ee3p \u0111\u1ed3ng ho\u00e1n \u0111\u1ed5i.\u00a0<\/i><\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m Cam k\u1ebft k\u00ec h\u1ea1n\u00a0<\/font><\/h3>\n

Cam k\u1ebft k\u00ec h\u1ea1n<\/b> l\u00e0 m\u1ed9t c\u01a1 ch\u1ebf h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 s\u1ef1 kh\u00f4ng ch\u1eafc ch\u1eafn xung quanh m\u1ed9t giao d\u1ecbch trong t\u01b0\u01a1ng lai cho hai b\u00ean h\u1ee3p \u0111\u1ed3ng.<\/p>\n

V\u00ed d\u1ee5, cam k\u1ebft k\u00ec h\u1ea1n cho nh\u00e0 s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng l\u00faa m\u00ec bi\u1ebft r\u1eb1ng ng\u01b0\u1eddi n\u00e0y ph\u1ea3i b\u00e1n l\u00faa m\u00ec t\u1ea1i m\u1ed9t s\u1ed1 th\u1eddi \u0111i\u1ec3m sau khi thu ho\u1ea1ch.<\/p>\n

H\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai v\u1edbi cam k\u1ebft k\u00ec h\u1ea1n cho ph\u00e9p nh\u00e0 s\u1ea3n xu\u1ea5t t\u00ecm \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua tr\u01b0\u1edbc v\u00e0 kh\u00f3a gi\u00e1 b\u00e1n c\u0169ng nh\u01b0 lo\u1ea1i b\u1ecf bi\u1ebfn \u0111\u1ed9ng gi\u00e1 c\u1ea3 cho ng\u01b0\u1eddi mua trong c\u00f9ng kho\u1ea3ng th\u1eddi gian \u0111\u00f3.\u00a0<\/p>\n

T\u1ea5t nhi\u00ean, c\u00e1c cam k\u1ebft k\u00ec h\u1ea1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c giao d\u1ecbch d\u01b0\u1edbi d\u1ea1ng h\u1ee3p \u0111\u1ed3ng. V\u00ec v\u1eady, h\u1ee3p \u0111\u1ed3ng th\u1ecfa thu\u1eadn gi\u1eefa nh\u00e0 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng h\u01b0\u1edfng l\u1ee3i \u00edch tr\u1ef1c ti\u1ebfp t\u1eeb vi\u1ec7c chuy\u1ec3n giao h\u00e0ng h\u00f3a c\u01a1 s\u1edf. \u00a0\u00a0<\/p>\n

\u1ee8ng d\u1ee5ng c\u1ee7a Cam k\u1ebft k\u00ec h\u1ea1n\u00a0\u00a0<\/font><\/h3>\n

C\u00e1c cam k\u1ebft k\u00ec h\u1ea1n<\/b> c\u00f3 li\u00ean quan ch\u1eb7t ch\u1ebd v\u1edbi c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a do r\u1ea5t nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong th\u1ecb tr\u01b0\u1eddng h\u00e0ng h\u00f3a.\u00a0<\/p>\n

Ngo\u00e0i ra, thu\u1eadt ng\u1eef n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c th\u1ecfa thu\u1eadn t\u00e0i ch\u00ednh trong \u0111\u00f3 hai b\u00ean \u0111\u1ed3ng \u00fd v\u1edbi c\u00e1c \u0111i\u1ec1u kho\u1ea3n giao d\u1ecbch trong h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai tr\u01b0\u1edbc khi n\u00f3 x\u1ea3y ra.\u00a0<\/p>\n

Cam k\u1ebft k\u00ec h\u1ea1n qui \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u kho\u1ea3n li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua c\u00e1c s\u1ea3n ph\u1ea9m t\u00e0i ch\u00ednh trong t\u01b0\u01a1ng lai ho\u1eb7c b\u1ea5t k\u00ec c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n n\u00e0o kh\u00e1c m\u00e0 hai b\u00ean h\u1ee3p \u0111\u1ed3ng mu\u1ed1n lo\u1ea1i b\u1ecf s\u1ef1 bi\u1ebfn \u0111\u1ed9ng gi\u00e1 trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3.\u00a0<\/p>\n

Th\u00f4ng th\u01b0\u1eddng, cam k\u1ebft k\u00ec h\u1ea1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ri\u00eang cho c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 \u0111\u1ed9 tr\u1ec5 v\u1ec1 th\u1eddi gian gi\u1eefa th\u1eddi \u0111i\u1ec3m t\u1ea1o v\u00e0 th\u1eddi \u0111i\u1ec3m b\u00e1n nh\u01b0 c\u00e1c h\u00e0ng h\u00f3a t\u1eeb khai th\u00e1c hay t\u1eeb thu ho\u1ea1ch.<\/p>\n

Cam k\u1ebft k\u00ec h\u1ea1n <\/b>c\u0169ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong b\u1ed1i c\u1ea3nh cho vay. C\u00e1c c\u00f4ng ty x\u00e2y d\u1ef1ng c\u00f3 th\u1ec3 y\u00eau c\u1ea7u m\u1ed9t cam k\u1ebft k\u00ec h\u1ea1n v\u1edbi ng\u00e2n h\u00e0ng \u0111\u1ec3 kh\u00f3a l\u00e3i su\u1ea5t v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n kho\u1ea3n vay tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u c\u00f4ng tr\u00ecnh.\u00a0<\/p>\n

Th\u1ecfa thu\u1eadn n\u00e0y \u0111\u1ea3m b\u1ea3o cho ng\u01b0\u1eddi vay s\u1ef1 an to\u00e0n do h\u1ecd bi\u1ebft r\u1eb1ng s\u1ebd c\u00f3 \u0111\u1ee7 ti\u1ec1n khi c\u1ea7n thi\u1ebft. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi cho vay, m\u1ed9t cam k\u1ebft k\u00ec h\u1ea1n cho h\u1ecd kh\u1ea3 n\u0103ng d\u1ef1 b\u00e1o kinh doanh trong t\u01b0\u01a1ng lai ch\u00ednh x\u00e1c h\u01a1n. \u00a0<\/i><\/p>\n

Cam k\u1ebft k\u00ec h\u1ea1n v\u00e0 Quy\u1ec1n t\u00e0i ch\u00ednh\u00a0<\/font><\/h3>\n

C\u00e1c c\u00f4ng c\u1ee5 ph\u00e1i sinh c\u00f3 th\u1ec3 ch\u1ee9a c\u00e1c cam k\u1ebft k\u00ec h\u1ea1n <\/b>ho\u1eb7c c\u00e1c quy\u1ec1n ch\u1ecdn\/ quy\u1ec1n t\u00e0i ch\u00ednh (Contigent claim)<\/i>.\u00a0<\/p>\n

Cam k\u1ebft k\u00ec h\u1ea1n l\u00e0 ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n giao d\u1ecbch theo k\u1ebf ho\u1ea1ch, c\u00f2n quy\u1ec1n t\u00e0i ch\u00ednh l\u00e0 quy\u1ec1n th\u1ef1c hi\u1ec7n giao d\u1ecbch nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c.\u00a0<\/p>\n

Do \u0111\u00f3, l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c c\u00f4ng c\u1ee5 ph\u00e1i sinh kh\u00e1c nhau t\u00f9y theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a n\u00f3 v\u00e0 \u0111i\u1ec1u n\u00e0y c\u0169ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1ch c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c giao d\u1ecbch.\u00a0<\/p>\n

Gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t c\u00f4ng c\u1ee5 ph\u00e1i sinh bao g\u1ed3m m\u1ed9t cam k\u1ebft k\u00ec h\u1ea1n s\u1ebd thay \u0111\u1ed5i d\u1ef1a tr\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u01a1 s\u1edf.\u00a0<\/p>\n

C\u00f2n gi\u00e1 tr\u1ecb m\u1ed9t c\u00f4ng c\u1ee5 ph\u00e1i sinh bao g\u1ed3m quy\u1ec1n t\u00e0i ch\u00ednh s\u1ebd t\u0103ng ho\u1eb7c gi\u1ea3m t\u00f9y theo kh\u1ea3 n\u0103ng t\u1ea1o ra l\u1ee3i nhu\u1eadn khi quy\u1ec1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.\u00a0 \u00a0<\/p>\n

(Theo Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Cam k\u1ebft k\u00ec h\u1ea1n (ti\u1ebfng Anh: Forward Commitment) l\u00e0 m\u1ed9t th\u1ecfa thu\u1eadn tr\u00ean h\u1ee3p \u0111\u1ed3ng gi\u1eefa ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch trong t\u01b0\u01a1ng lai.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[417],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/30577"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=30577"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/30577\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=30577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=30577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=30577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}