{"id":31147,"date":"2023-12-07T10:22:57","date_gmt":"2023-12-07T10:22:57","guid":{"rendered":"https:\/\/masterskills.org\/blog\/thuong-phieu-commercial-paper-la-gi-cac-loai-thuong-phieu.html"},"modified":"2023-12-23T07:25:08","modified_gmt":"2023-12-23T00:25:08","slug":"thuong-phieu-commercial-paper-la-gi-cac-loai-thuong-phieu","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/thuong-phieu-commercial-paper-la-gi-cac-loai-thuong-phieu.html","title":{"rendered":"Th\u01b0\u01a1ng phi\u1ebfu (Commercial paper) l\u00e0 g\u00ec? C\u00e1c lo\u1ea1i th\u01b0\u01a1ng phi\u1ebfu"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Cointelegraph<\/p>\n<\/div>\n<\/div>\n

Th\u01b0\u01a1ng phi\u1ebfu<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Th\u01b0\u01a1ng phi\u1ebfu\/k\u00ec phi\u1ebfu th\u01b0\u01a1ng m\u1ea1i<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0:\u00a0Commercial paper<\/b>.<\/p>\n

Th\u01b0\u01a1ng phi\u1ebfu<\/b> l\u00e0 ch\u1ee9ng ch\u1ec9 c\u00f3 gi\u00e1 ghi nh\u1eadn l\u1ec7nh y\u00eau c\u1ea7u thanh to\u00e1n ho\u1eb7c cam k\u1ebft thanh to\u00e1n kh\u00f4ng \u0111i\u1ec1u ki\u1ec7n m\u1ed9t s\u1ed1 ti\u1ec1n x\u00e1c \u0111\u1ecbnh trong m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

Th\u01b0\u01a1ng phi\u1ebfu l\u00e0 c\u00f4ng c\u1ee5 vay n\u1ee3 ng\u1eafn h\u1ea1n do c\u00e1c ng\u00e2n h\u00e0ng l\u1edbn v\u00e0 c\u00f4ng ty ph\u00e1t h\u00e0nh. Tr\u01b0\u1edbc \u0111\u00e2y c\u00e1c c\u00f4ng ty th\u01b0\u1eddng vay v\u1ed1n ng\u1eafn h\u1ea1n \u1edf c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, nh\u01b0ng sau \u0111\u00f3 h\u1ecd d\u1ef1a ch\u1ee7 y\u1ebfu v\u00e0o vi\u1ec7c b\u00e1n th\u01b0\u01a1ng phi\u1ebfu cho c\u00e1c trung gian t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng ty kh\u00e1c \u0111\u1ec3 vay v\u1ed1n t\u1ee9c th\u1eddi.<\/p>\n

Ph\u00e2n lo\u1ea1i th\u01b0\u01a1ng phi\u1ebfu<\/font><\/h3>\n

Th\u01b0\u01a1ng phi\u1ebfu g\u1ed3m h\u1ed1i phi\u1ebfu v\u00e0 l\u1ec7nh phi\u1ebfu<\/b><\/p>\n

a) H\u1ed1i phi\u1ebfu<\/b><\/p>\n

– H\u1ed1i phi\u1ebfu l\u00e0 ch\u1ee9ng ch\u1ec9 c\u00f3 gi\u00e1 do ng\u01b0\u1eddi k\u00ed ph\u00e1t l\u1eadp, y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u1ecb k\u00ed ph\u00e1t thanh to\u00e1n kh\u00f4ng \u0111i\u1ec1u ki\u1ec7n m\u1ed9t s\u1ed1 ti\u1ec1n x\u00e1c \u0111\u1ecbnh khi c\u00f3 y\u00eau c\u1ea7u ho\u1eb7c v\u00e0o m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai cho ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng.<\/p>\n

– Trong h\u1ed1i phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i<\/p>\n

+ H\u1ed1i phi\u1ebfu \u0111\u00f2i n\u1ee3 (Bill of exchange)<\/p>\n

H\u1ed1i phi\u1ebfu \u0111\u00f2i n\u1ee3 l\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do ng\u01b0\u1eddi k\u00ed ph\u00e1t l\u1eadp, y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u1ecb k\u00ed ph\u00e1t thanh to\u00e1n kh\u00f4ng \u0111i\u1ec1u ki\u1ec7n m\u1ed9t s\u1ed1 ti\u1ec1n x\u00e1c \u0111\u1ecbnh khi c\u00f3 y\u00eau c\u1ea7u ho\u1eb7c v\u00e0o m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai cho ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng.<\/p>\n

+ H\u1ed1i phi\u1ebfu nh\u1eadn n\u1ee3 (Promissory Note).<\/p>\n

H\u1ed1i phi\u1ebfu nh\u1eadn n\u1ee3 l\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do ng\u01b0\u1eddi ph\u00e1t h\u00e0nh l\u1eadp, cam k\u1ebft thanh to\u00e1n kh\u00f4ng \u0111i\u1ec1u ki\u1ec7n m\u1ed9t s\u1ed1 ti\u1ec1n x\u00e1c \u0111\u1ecbnh khi c\u00f3 y\u00eau c\u1ea7u ho\u1eb7c v\u00e0o m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai cho ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng<\/p>\n

H\u1ed1i phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi lu\u1eadt c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i h\u1ed1i phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh.<\/p>\n

– N\u1ed9i dung c\u1ee7a h\u1ed1i phi\u1ebfu<\/p>\n

+ Ti\u00eau \u0111\u1ec1: C\u1ee5m t\u1eeb “H\u1ed1i phi\u1ebfu \u0111\u00f2i n\u1ee3” \u0111\u01b0\u1ee3c ghi tr\u00ean m\u1eb7t tr\u01b0\u1edbc c\u1ee7a h\u1ed1i phi\u1ebfu \u0111\u00f2i n\u1ee3 ho\u1eb7c “H\u1ed1i phi\u1ebfu nh\u1eadn n\u1ee3” \u0111\u01b0\u1ee3c ghi tr\u00ean m\u1eb7t tr\u01b0\u1edbc c\u1ee7a h\u1ed1i phi\u1ebfu nh\u1eadn n\u1ee3.<\/p>\n

+ Y\u00eau c\u1ea7u thanh to\u00e1n ho\u1eb7c cam k\u1ebft thanh to\u00e1n kh\u00f4ng \u0111i\u1ec1u ki\u1ec7n m\u1ed9t s\u1ed1 ti\u1ec1n x\u00e1c \u0111\u1ecbnh: S\u1ed1 ti\u1ec1n ph\u1ea3i ghi r\u00f5 r\u00e0ng, \u0111\u01a1n gi\u1ea3n, \u0111\u00fang t\u1eadp qu\u00e1n qu\u1ed1c t\u1ebf, \u0111\u01b0\u1ee3c ghi c\u1ea3 b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef. Khi s\u1ed1 ti\u1ec1n tr\u00ean h\u1ed1i phi\u1ebfu \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 kh\u00e1c v\u1edbi s\u1ed1 ti\u1ec1n ghi b\u1eb1ng ch\u1eef th\u00ec s\u1ed1 ti\u1ec1n ghi b\u1eb1ng ch\u1eef c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n.\u00a0<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n tr\u00ean h\u1ed1i phi\u1ebfu \u0111\u01b0\u1ee3c ghi hai l\u1ea7n tr\u1edf l\u00ean b\u1eb1ng ch\u1eef ho\u1eb7c b\u1eb1ng s\u1ed1 v\u00e0 c\u00f3 s\u1ef1 kh\u00e1c nhau th\u00ec s\u1ed1 ti\u1ec1n c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf nh\u1ea5t \u0111\u01b0\u1ee3c ghi b\u1eb1ng ch\u1eef c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n.<\/p>\n

+ Th\u1eddi h\u1ea1n thanh to\u00e1n: Th\u1eddi h\u1ea1n thanh to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c ghi tr\u00ean h\u1ed1i phi\u1ebfu \u0111\u00f2i n\u1ee3 th\u00ec h\u1ed1i phi\u1ebfu \u0111\u00f2i n\u1ee3 s\u1ebd \u0111\u01b0\u1ee3c thanh to\u00e1n ngay khi xu\u1ea5t tr\u00ecnh;<\/p>\n

+ \u0110\u1ecba \u0111i\u1ec3m thanh to\u00e1n: \u0110\u1ecba \u0111i\u1ec3m thanh to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c ghi tr\u00ean h\u1ed1i phi\u1ebfu th\u00ec h\u1ed1i phi\u1ebfu s\u1ebd \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1ea1i \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b\u1ecb k\u00ed ph\u00e1t (\u0111\u1ed1i v\u1edbi h\u1ed1i phi\u1ebfu \u0111\u00f2i n\u1ee3) ho\u1eb7c ng\u01b0\u1eddi ph\u00e1t h\u00e0nh (\u0111\u1ed1i v\u1edbi h\u1ed1i phi\u1ebfu nh\u1eadn n\u1ee3).<\/p>\n

+ T\u00ean \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ho\u1eb7c h\u1ecd, t\u00ean \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b\u1ecb k\u00ed ph\u00e1t (\u0111\u1ed1i v\u1edbi h\u1ed1i phi\u1ebfu \u0111\u00f2i n\u1ee3)<\/p>\n

+ T\u00ean \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ho\u1eb7c h\u1ecd, t\u00ean \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng \u0111\u01b0\u1ee3c ng\u01b0\u1eddi k\u00ed ph\u00e1t (\u0111\u1ed1i v\u1edbi h\u1ed1i phi\u1ebfu \u0111\u00f2i n\u1ee3) ho\u1eb7c ng\u01b0\u1eddi ph\u00e1t h\u00e0nh (\u0111\u1ed1i v\u1edbi h\u1ed1i phi\u1ebfu nh\u1eadn n\u1ee3) ch\u1ec9 \u0111\u1ecbnh ho\u1eb7c y\u00eau c\u1ea7u thanh to\u00e1n h\u1ed1i phi\u1ebfu \u0111\u00f2i n\u1ee3 theo l\u1ec7nh c\u1ee7a ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng ho\u1eb7c y\u00eau c\u1ea7u thanh to\u00e1n h\u1ed1i phi\u1ebfu \u0111\u00f2i n\u1ee3 cho ng\u01b0\u1eddi c\u1ea7m gi\u1eef;<\/p>\n

+ \u0110\u1ecba \u0111i\u1ec3m v\u00e0 ng\u00e0y k\u00ed ph\u00e1t: \u0110\u1ecba \u0111i\u1ec3m k\u00ed ph\u00e1t kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 tr\u00ean h\u1ed1i phi\u1ebfu \u0111\u00f2i n\u1ee3 th\u00ec h\u1ed1i phi\u1ebfu \u0111\u00f2i n\u1ee3 \u0111\u01b0\u1ee3c coi l\u00e0 k\u00ed ph\u00e1t t\u1ea1i \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi k\u00ed ph\u00e1t (\u0111\u1ed1i v\u1edbi h\u1ed1i phi\u1ebfu \u0111\u00f2i n\u1ee3) ho\u1eb7c \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi ph\u00e1t h\u00e0nh (\u0111\u1ed1i v\u1edbi h\u1ed1i phi\u1ebfu nh\u1eadn n\u1ee3).<\/p>\n

+ T\u00ean \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ho\u1eb7c h\u1ecd, t\u00ean \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, \u0111\u1ecba ch\u1ec9 v\u00e0 ch\u1eef k\u00ed c\u1ee7a ng\u01b0\u1eddi k\u00ed ph\u00e1t ho\u1eb7c ng\u01b0\u1eddi ph\u00e1t h\u00e0nh.<\/p>\n

b) L\u1ec7nh phi\u1ebfu<\/b><\/p>\n

– L\u1ec7nh phi\u1ebfu l\u00e0 ch\u1ee9ng ch\u1ec9 c\u00f3 gi\u00e1 do ng\u01b0\u1eddi ph\u00e1t h\u00e0nh l\u1eadp, cam k\u1ebft thanh to\u00e1n kh\u00f4ng \u0111i\u1ec1u ki\u1ec7n m\u1ed9t s\u1ed1 ti\u1ec1n x\u00e1c \u0111\u1ecbnh khi c\u00f3 y\u00eau c\u1ea7u ho\u1eb7c v\u00e0o m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai cho ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng.<\/p>\n

– N\u1ed9i dung c\u1ee7a l\u1ec7nh phi\u1ebfu<\/p>\n

+ T\u1eeb “L\u1ec7nh phi\u1ebfu” \u0111\u01b0\u1ee3c ghi tr\u00ean m\u1eb7t tr\u01b0\u1edbc c\u1ee7a l\u1ec7nh phi\u1ebfu;<\/p>\n

+ Cam k\u1ebft chi tr\u1ea3 kh\u00f4ng \u0111i\u1ec1u ki\u1ec7n m\u1ed9t s\u1ed1 ti\u1ec1n x\u00e1c \u0111\u1ecbnh;<\/p>\n

+ Th\u1eddi h\u1ea1n thanh to\u00e1n l\u1ec7nh phi\u1ebfu;<\/p>\n

+ \u0110\u1ecba \u0111i\u1ec3m thanh to\u00e1n l\u1ec7nh phi\u1ebfu;<\/p>\n

+ T\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng;<\/p>\n

+ \u0110\u1ecba \u0111i\u1ec3m v\u00e0 ng\u00e0y k\u00ed ph\u00e1t h\u00e0nh;<\/p>\n

+ T\u00ean, \u0111\u1ecba ch\u1ec9 v\u00e0 ch\u1eef k\u00ed c\u1ee7a ng\u01b0\u1eddi ph\u00e1t h\u00e0nh.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Lu\u1eadt c\u00e1c c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a Vi\u1ec7t Nam 2005 v\u00e0\u00a0<\/i>Ph\u00e1p l\u1ec7nh Th\u01b0\u01a1ng phi\u1ebfu 1999 17\/1999\/PL-UBTVQH10)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Th\u01b0\u01a1ng phi\u1ebfu (ti\u1ebfng Anh: Commercial paper) l\u00e0 ch\u1ee9ng ch\u1ec9 c\u00f3 gi\u00e1 ghi nh\u1eadn l\u1ec7nh y\u00eau c\u1ea7u thanh to\u00e1n ho\u1eb7c cam k\u1ebft thanh to\u00e1n kh\u00f4ng \u0111i\u1ec1u ki\u1ec7n m\u1ed9t s\u1ed1 ti\u1ec1n x\u00e1c \u0111\u1ecbnh trong m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.\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\/31147"}],"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=31147"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/31147\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=31147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=31147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=31147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}