ACKNOWLEDGEMENT

To some extent, I can say for sure that this thesis is the end of my long journey to obtain my degree in the National Economics University. In this journey, I did not travel alone, but my advisor, teachers, colleagues, parents and friends have been always by my side to give me lots of precious support. In other words, this report would not have been possible without ongoing guidance and support provided by them during the last time.

From the bottom of my heart, I would like to thank my advisor Pham Phuong Lan who has been directly responsible for guiding my performance devotedly.

Special thanks are for teachers of the faculty who have been willing to contribute their time and efforts to this report by providing necessary information and advice for my preparation.

In addition, I would like to give my sincere obligation to my temporary colleagues in Binh Minh Household Joint Stock Company for their dedication and enthusiasm to help me with data collection and professional skill. They somewhat gave me numerous opportunities to be exposed to real practice.

My appreciations are also extended to Dr. Nguyen Hong Hai - Deputy Head of International Payment Subject, and M.A Tran Nguyen Hop Chau – Lecturer of Finance Faculty, Banking Academy of Vietnam, for their devotion to me during the short-term course related to import-export operation.

By the way, I also wish to express my obligation to Mrs. Vu Thanh Van for the time when I worked as a collaborator for VinatranzPro translation office. She gave me various chances of sharpening my knowledge of sale contract that somehow made me come to a decision to challenge myself in such field