You are on page 1of 4

Bi tp phn b tn tht chung

Bi 1:
Trong mt hnh trnh i bin, tu gp bo. thot bo, thuyn trng t cho tu mc
cn v nm mt phn hng ha trn tu xung bin. Sau , thuyn trng tuyn b TTC.
Tnh hnh tn tht nh sau:
( CPTTC )- Hng A b nm xung bin: 200.000 USD
( TTR )- Hng B b nc ma: 400.000 USD
( CPTTC )- Hng C b nm xung bin: 50.000 USD
( CPTTC )- Chi ph cho thy th: 50.000 USD
( HSTTC )- My tu lm vic qu sc thot cn
b hng phi sa cha mt: 100.000 USD
Hy phn tch v phn b TTC ni trn, bit:
- Gi tr hng A: 300.000 USD
- Gi tr hng B: 600.000 USD
- Gi tr hng C: 50.000 USD
- Gi tr cc ph cha thu: 50.000 USD
- Gi tr tu bin: 1.200.000 USD
Gii
Bc 1: Xc nh t l ng gp =L/CV=tng gi tr TTC/tng gi tr chu phn b
L=tng hy sinh TTC + tng chi ph TTC =
(100.000)+(200.000+50.000+50.000)=400.000$
CV=tng CV tu + tng CV hng +tng CV cc tr sau =
(1200.000)+(300.000+(600.000-400.000)+50.000)+50.000
L/CV=400.000 / 1.800.000 = 2/9
Bc 2: Xc nh mc ng gp vo TTC ca tng quyn li
Cx=L/CV*CVx
Ctu=2/9*1200.000=266667$
C hng A = 2/9*300.000=66666,67$
C hng B = 2/9 * 200.000=44444,44$
C hng C = 2/9 * 50.000=111111$
C cc tr sau = 2/9 *50.000=111111$
Bc 3: Xc nh kt qu ti chnh ca cc bn
A phi ng 66667$
A hy sinh 200.000$
A nhn v : 200.000-66667=133333$
B phi ng 444444$
B hy sinh 0$
B ng 444444$

C phi ng 111.111 $
C hy sinh 50.000$
C nhn v 111.111 50.000 = 38889 $
Bi 2
Trong mt hnh trnh i bin, tu gp nn. Ti cng n, tnh hnh tn tht ca hng nh
sau:
B- Hng b st nh chy thit hi 3000 USD
A- Hng b ngm nc ma thit hi 1000 USD
A- 10 kin hng tr gi 2000 USD b ri xung cu cng trong qu trnh d hng ti cng
n, thit hi 50% gi tr
A- Hng b ri vi do bao b b rch, thit hi 500 USD
A- Chi ph thay th bao b b rch l 100 USD
C- Mc ng gp vo tn tht chung ca ch hng l 2000 USD
Hi ch hng c bi thng bao nhiu nu ch hng mua bo him theo cc iu kin
A, B hoc C ICC 1982
Gii:
C = 2000$
B = 2000+3000 = 5000
A = 5000+1000+1000+500+100 = 7600
Bi 3:
Mt cng ty VN nhp khu mt l hng gm 100.000 bao xi mng (50kg/bao), theo iu
kin CIF Vng Tu, Incoterms 2000. iu khon bo him trong hp ng mua bn quy
nh phi mua bo him theo iu kin B ICC 1982 vi tr gi bo him V = 100% CIF.
Dc ng, tu gp bo, thuyn trng quyt nh vt hng xung bin tu chy thot
bo, c 1000 bao xi mng b t do ngm nc ma. tu thot bo, thuyn trng
quyt nh vt 10.000 bao hng xung bin. Khi tu v ti cng ch, thuyn trng
tuyn b tn tht chung. Bit rng:
- Tr gi tu l 0,6 triu USD
- Gi hng theo hp ng l 150 USD/MT
- my tu b hng do lm vic qu cng sut phi sa cha ht 100.000 USD
- 1000 bao xi mng b ri xung bin trong qu trnh d hng ti cng n
a) Ai l ngi mua bo him cho l hng trn ? Mua nh th no ? Tnh V, I bit R = 1%
b) Hy phn b tn tht chung trong chuyn i bin trn
c) Ai l ngi c cng ty bo him cho hng bi thng ? Tnh s tin bi thng
Gii:
a/ V= (FOB+F)/(1-R)=( 2500*(250+10) ) / (1-0,02) = 663265
I=V*R = 13265
b/ P =T2/T1*m%*V
T2=2000 bao
T1=50.000 bao
P=(2000+4000+2000*50%)/(50.000)*663265=92857$
c/ S tin bi thng cho c 4 tn tht = 92857$+(2000*50%)/50.000 * 663265 =

106122,4$
cng ty A = 300.000 /(300.000+500.000)*106122,4 =
cng ty B = 500.000/800.000 *106122,4
1) bi ra R = 1%, nhng cch tnh u tnh R = 2% => kt qu sai nhiu qu
2) bi ra l hng nhp theo gi 100% CIF, n gi 150 USD/MT => n gi s c
hiu l theo gi 100% CIF
l hng 100.000 bao (50 Kg/bao) = 5.000 MT => V (100% CIF) = 5.000 MT x 150
USD/MT = 750.000 USD
Mt tu bin tri gi 9150000USD cho 5 l hng A, B,C,D,E,c gi tr ln lt l
600000;2500000,3000000,2000000,500000 USD v tin cc cha thu thuc ch tu l
50000 USD
i dc tu b mc cn . v tu b thng , nc trn vo l h hng hng ha cu tu v
hng . thuyn trng quyt nh
Bt l thng bng cc phng tin trn tu
Vt hng tu nh bt
Cho my tu lm vic qu sc
. thuyn trng tuyn b tn tht chung
- v tu thng 200000 USD
- my tu h 50000 USD
- l hng A b nc trn vo gim gt thng mI 100%
- hng E b vt xung bin
- thit hI cu tu v chi ph cho thy th trong vic cu tu l 45000 USD
tnh phn b tn tht chung
chi s ng gp: 0.035
ch tu gp 313250 usd
ch cc ph :1750 usd
ch hng A: min gp
---------B:87500 USD
---------c: 105000$
---------d 70000$
--------E 17500 $
bn bo him thn tu v bn BH hng s bi thng li
2 tu A & B b m va, theo gim nh, li v thit hi : thn tu h hng, thit hai kinh
doanh, hng ha v mc li ca mi tu
-tu A l 30 000 usd; 10 000 usd; 20 000usd; 70%
-tu B : 10 000usd; 16000 usd; 14 000usd; 30%
Yc: hy xd s tin phi bi thng thc t ca mi cty bo him v s tin cn thit hi
ca mi ch tu Bit rng cc con tu u mua BH thn tu ngang gi tr , mi ri ro v
bo him TNDS ca ch tu vs mc trch nhim 3/4. Tu A mua bo him cty X, tu B
mua BH cty Y. Cc ch hng u mua BH theo k C ti 2 cty BH tng ng l M v N,
vs STBH = 80% GTBH (gi CIF)
Tm tt li gii:
- Thit hi mi ch tu

A l 60 000
B l 40 000
- TNDS pht sinh
+ A vs B : 70% x 40000= 28 000
trong : thn tu 7000
KD 11200
HH: 9800
+ B vs A l 18 000
trong thn tu: 9000
KD 3000
HH : 6000
- S tin bi thng
X cho ch tu A : 30000 + 1/4 x 28000= 51000
Y cho ch tu B : 23 500
M cho ch hng A 80% x 20 000= 16000
N cho chur hng B: 80% x 14000= 11200
- S tin BH i li
i li ch tu A : 9000
--------------------B 7000
--------------hng A : 6000
---------------------B: 9800
- ST phi bi thng thc t"
X cho ch tu A : 51000 - 9000 = 42 000
Y ----------------B: 16500
M------------hng A: 10 000
N--------------------B: 1400
- S tin cn thit hi ca mi ch tu:
ch tu A :
thit hi KD 10000-3000= 7000
TNDS 1/4 x 28000= 7000
HH 20 000 - 10 000= 10000
tng 24 000
ch tu B
KD: 4800
TNDS 4500
HH : 12 600

You might also like