Bi 1.

Mt l hng knh xut khu c bo him ngang gi tr vi tng s tin bo him

(gi CIF) l 1.000.000 USD c ch trn mt con tu ( c bo him ngang gi tr vi
s tin bo him l 1.100.000USD). Trong chuyn hnh trnh, tu gp bo v b mc cn,
thn tu h hng phi sa cha ti cng n ht 50.000USD, mt s knh b v, thit hi
63.000 USD. thot nn, thuyn trng ra lnh phi nm mt s hng ho ca ch hng
xung bin tr gi 150.000USD, chi ph c lin quan l 3.700 USD. ng thi cho tu hot
ng vi cng sut ti a, lm n ni hi, phi sa ht 45.000 USD.
Yu cu:

- Phn b tn tht chung

- Hy xc nh s tin bi thng thc t ca mi cng ty bo him?

Bit rng:

- Ch tu mua bo him ti cng ty BH A;

- Ch hng mua bo him ti cng ty BH B;
- Cc ch tu v ch hng u mua BH theo iu kin mi ri ro.

BI GII:
Bc 1: Xc nh gi tr TTC (Gt )
Gt = 150.000 + 45.000 + 3.700 = 198.700 (USD)
Bc 2: Xc nh gi tr chu phn b TTC (Gc )
Gc = (1.100.000 + 1.000.000) (50.000 + 63.000) = 1.987.000 (USD)
Bc 3: Xc nh t l phn b TTC ( t )
t=

198.700
1.987.000

x 100 = 10 (%)

Bc 4: Xc nh mc ng gp TTC ca mi bn (Mi ):
Mtu = (1.100.000 50.000) x 10% = 105.000 (USD)
Mhng = (1.000.000 63.000) x 10% = 93.700 (USD)
Bc 5: Xc nh s tin b ra (hay thu v) ca mi bn (Si )
Stu = (45.000 + 3.700) 105.000 =
Shng = 150.000 93.700 =

- 56.300 (USD)

+ 56.300 (USD)

Bc 6: Xc nh s tin BH bi thng cho mi bn (theo iu kin BH)

BH A bi thng ch tu = 50.000 + 105.000 = 155.000 (USD)
BH B bi thng ch hng = 63.000 + 93.700 = 156.700 (USD)

* Nu ch hng mua BH theo t l 80%:

BH B bi thng ch hng = 63.000 x 80% + 93.700 = 144.100 (USD)
* Nu ch hng mua BH theo ch min thng:
- Min thng khng khu tr:
a. Min thng khng khu tr 10.000 USD (1%):
BH B bi thng ch hng = 63.000 + 93.700 = 156.700 (USD)
b. Min thng khng khu tr 70.000 USD (7%):
BH B bi thng ch hng = 63.000 + 93.700 = 156.700 (USD)
- Min thng c khu tr:
a. Min thng c khu tr 10.000 USD (1%):
BH B bi thng ch hng = (63.000 10.000) + 93.700 = 146.700 (USD)
b. Min thng c khu tr 70.000 USD (7%):
BH B bi thng ch hng = 93.700 USD
Bi 2.
Mt l hng xut khu c bo him ngang gi tr vi tng s tin bo him (gi
CIF) l 260.000 USD, trong ca:
+ Ch hng X: 100.000USD.
+ Ch hng Y: 80.000USD.
+ Ch hng Z: 80.000 USD.
Gi tr con tu trc khi ri cng l 200.000 USD. Trong chuyn hnh trnh, tu b
m va, v tu b hng nn nc bin trn vo lm cho ch hng X thit hi 10.000 USD;
ch hng Z thit hi 6.000 USD. Thuyn trng ra lnh dng 2 kin hng tr gi 8.000 USD
ca ch hng Y bt l thng. V n cng, ch tu phi sa cha ht 20.000 USD v
thuyn trng tuyn b ng gp tn tht chung.
Yu cu: Hy xc nh mc ng gp tn tht chung ca mi bn v s tin phi bi
thng thc t ca mi cng ty bo him?
Bit rng:
- Ch hng X mua bo him theo iu kin C
- Ch hng Y v Z mua bo him theo iu kin B
- Ch tu mua bo him ngang gi tr theo iu kin mi ri ro (ITC)

BI GII:
Bc 1: Xc nh gi tr TTC (Gt )
Gt = 8.000 USD
Bc 2: Xc nh gi tr chu phn b TTC (Gc )
Gc = (200.000 + 260.000) (10.000 + 6.000 + 20.000) = 424.000 (USD)
Bc 3: Xc nh t l phn b TTC ( t )
8.000

t=

424.000

x 100 = 1,8868 (%)

Bc 4: Xc nh mc ng gp TTC ca mi bn (Mi - ch s i l cc bn lin quan n

TTC):
Mtu

= (200.000 20.000) x 1,8868 % = 3.396,24 (USD)

MX

= (100.000 10.000) x 1,8868 % = 1.698,12 (USD)

MY

= 80.000 x 1,8868 %

= 1.509,44 (USD)

MZ

= (80.000 6.000) x 1,8868 %

= 1.396,23 (USD)

Bc 5: Xc nh s tin b ra (hay thu v) ca mi bn (S i - ch s i l cc bn lin quan

n TTC)
Stu

= - 3.396,24 USD

SX

= - 1.698,12 USD

SY

= 8.000 - 1.509,44 = 6.490,56 (USD)

SZ

= - 1.396,23 USD

Bc 6: Xc nh s tin BH bi thng cho mi bn (theo iu kin BH)

BH bi thng ch tu = 20.000 + 3.396,24 = 23.396,24 (USD)
BH bi thng ch hng X = 1.698,12 USD (theo KBH C, TTR khng c BH
bi thng)
BH bi thng ch hng Y = 1.509,44 USD
BH bi thng ch hng Z = 6.000 + 1.396,23= 7.396,23(USD)
Bi 3.
Hai tu A v B b m va, li v thit hi ca cc bn nh sau:
Li v thit hi

Tu A

Tu B

1. Li
2. Thit hi thn tu
3. Thit hi kinh doanh
4. Thit hi hng ho

20%
3200 USD
2000 USD

80%
2400USD
600 USD
1.000 USD

Yu cu: Xc nh s tin phi bi thng ca mi cng ty bo him v s tin cn

thit hi ca mi ch tu, nu v m va trn gii quyt theo trch nhim cho / n?
Bit rng:
a. Ch tu A mua bo him vt cht thn tu ngang gi tr theo iu kin bo him
mi ri ro v bo him trch nhim dn s mc 3/4ti cng ty bo him X.

b.

Ch tu B mua bo him vt cht thn tu ngang gi tr theo iu kin bo him mi ri ro

v bo him trch nhim dn s mc 3/4ti cng ty bo him Y.
Bi 4.
Hai tu A v B b m va, li v thit hi ca cc bn nh sau:
Li v thit hi
1. Li
2. Thit hi thn tu
3. Thit hi kinh doanh
4. Thit hi hng ho

Tu A
40 %
32.000 USD
8.000 USD
20.000 USD

Tu B
60%
30.000USD
6.000 USD
10.000 USD

Yu cu: Xc nh s tin phi bi thng ca mi cng ty bo him v s tin cn

thit hi ca mi ch tu, nu v m va trn gii quyt theo trch nhim cho?
Bit rng:
- Ch tu A mua bo him vt cht thn tu ngang gi tr, theo iu kin bo him
mi ri ro v bo him trch nhim dn s ca ch tu vi mc trch nhim 3/4 cng ty
bo him X
- Ch tu B mua bo him vt cht thn tu ngang gi tr, theo iu kin bo him
mi ri ro v bo him trch nhim dn s ca ch tu vi mc trch nhim 3/4 cng ty
bo him Y.
- Hng ho trn tu A c bo him ngang gi tr, theo iu kin C ti cng ty bo
him N.

- Hng ho trn tu B c bo him ngang gi tr, theo iu kin B ti cng ty bo

him M.
Bi 5.
Xe t M tham gia bo him ton b tng thnh thn v xe, tng thnh ng c v
bo him TNDS ca ch xe c gii i vi ngi th 3 cng ty bo him A t ngy
1/1/2003. S tin bo him thn v xe bng 50% v s tin bo him tng thnh ng c
bng 15% so vi gi tr thc t xe. Ngy 5/10/2003, xe b tai nn thuc phm vi bo him.
Tng thnh thn v thit hi ton b, tng thnh ng c h hng thit hi 15.000.000 ng.
Yu cu : Hy xc nh s tin bi thng thc t ca cng ty bo him A ?
Bit rng: Khi tham gia bo him gi tr thc t chic xe l 400.000.000 ng v xe cn mi
nguyn. T l khu hao ca xe l 5% mi nm.
Bi gii:
Nguyn gi xe M = 400.000.000
Gi tr xe M ngay trc khi xy ra tai nn =
400.000.000 - 400.000.000 x 5% : 12 x 9 = 385.000.000 ()
Cng ty BH A bi thng:
- Thit hi thn v: 385.000.000 x 50 % = 192.500.000 ()
- Thit hi ng c: 15.000.000 < 400.000.000 x 15% = 60.000.000 ()
Tng s tin bi thng = 192.500.000 + 15.000.000 = 207.500.000 ()
Bi 6.
Ch xe t M tham gia bo him ton b tng thnh thn v xe v bo him TNDS
ca ch xe c gii i vi ngi th ba ti cng ty bo him X t ngy 17/1/2009. S tin
bo him thn v xe bng 51% so vi gi tr thc t ca xe. Ngy 26/10/2009 xe M m va
vi xe B, theo gim nh xe M c li 60% v h hng ton b, gi tr tn thu l 12.000.000;
Li xe M b thng phi nm vin iu tr, chi ph iu tr v thit hi thu nhp ht
22.000.000. Xe B c li 40%, h hng phi sa cha ht 50.000.000, thit hi kinh doanh
l 10.000.000. Ch xe B mua bo him ton b vt cht thn xe v bo him TNDS ca ch
xe c gii i vi ngi th ba ti cng ty bo him Y.
Yu cu:

Hy xc nh s tin phi bi thng thc t ca mi cng ty bo him v s tin cn

thit hi ca mi ch xe?
Bit rng:
Xe M s dng c 4 nm, khi tham gia bo him gi tr ton b thc t ca xe l
640.000.000. T l khu hao ca xe mi nm l 5%. Cc cng ty bo him u khng ch
mc trch nhim ca mnh mc: 50.000.000/ti sn v tai nn v 50.000.000/ngi/v
tai nn.
Bi gii:
Nguyn gi xe M = 640 : (100 4 x 5) x 100 = 800 (tr.)
Thit hi ca xe M:
Ti sn: 640 800 x 5% :12 x 9 12 = 598 (tr.)
Con ngi: 22 tr.
Tng thit hi: 598 + 22 = 620 (tr.)
Thit hi ca xe B: 50 + 10 = 60 (tr.)
S tin TNDS ca xe M (i vi ti sn): 60 x 60% = 36 (tr.)
S tin TNDS ca xe B:

- i vi ti sn: 598 x 40% = 239,2 (tr.)

- i vi con ngi: 22 x 40% = 8,8 (tr.)

Tng s: 239,2 + 8,8 = 248 (tr.)

S tin cng ty BH X bi thng:
-

V TNDS: 36 tr.

V vt cht: 598 x 51% - 239,2 x 51% = 182,988 (tr.)

Tng s tin bi thng = 36 + 182,988 = 218,988 (tr.)

S tin cng ty BH Y bi thng:
-

V TNDS:

+ i vi ti sn: 50 tr.
+ i vi con ngi: 8,8 tr.

V vt cht: 50 - 50 x 60% = 20 (tr.)

Tng s tin bi thng = 50 + 8,8 + 20 = 78,8 (tr.)

Thit hi ca ch xe M: (620 + 36) (218,988 + 248) = 199,012 (tr.)
Thit hi ca ch xe B: (60 + 248) (36 + 78,8) = 193,2 (tr.)

Bi 7.
Hp ng bo him t k:
-

Thi hn: 5 nm

S tin bo him: 50.000.000

Tui ngi c bo him khi tham gia bo him: 40

Li sut k thut: 6%/nm.

Theo bng t l t vong:

l40 = 97931
l43 = 97673
l41 = 97847
l44 = 97578
l42 = 97762
l45 = 97477
Yu cu: Hy xc nh mc ph thun np hng nm?
b1- Tnh ph thun np mt ln trong bo him t vong c k hn xc nh:
n

fa

d
j 1

( x j 1)

1
(1 i ) j

lx

(1)

Sb

Trong :
Sb - l STBH;
lx - s ngi sng tui x tham gia bo him;
i - li sut k thut;
n- l thi hn bo him;
d(x+j-1) - l s ngi cht tui (x+j-1) n (x+j);
b2- Tnh ph thun np hng nm trong bo him t vong c k hn xc nh:
n

fb

d
j 1

( x j 1)

1
(1 i ) j

l x j

n 1

(1 i)
j 0

Sb

(2)

b6- Tnh ph thun np mt ln trong bo him nhn th hn hp.

fg = fa + fA (9) = (1) + (8)
fA

lxn

1
(1 i ) n
lx

Sb

(8)

Trong : fA - l ph thun bo him sinh k thun tu

Sb- L STBH;

i - Li sut k thut
n - Thi hn bo him
lx - S sng tui x;
ln - S sng tui n;
b7- Tnh ph thun np nh k trong bo him nhn th hn hp
fh = fb + fB (11) = (2) + (10)
1
(1 i ) n
f B n 1
1
lx j

(1 i ) j
j 0
lx n

fB

Sb

l x n (1 i ) n

n 1

l
j 0

x j

(1 i )

Sb

(10)

Bi gii:
Cng thc tnh ph thun np hng nm trong bo him t vong c k hn xc nh:
n

fb

d
j 1

( x j 1)

n 1

1
(1 i ) j

l x j

(1 i)
j 0

Sb

dx = lx - lx+1
d40 = l40 l41 = 97931 97847 = 84 (ngi)
d41 = l41 l42 = 97847 - 97762 = 85 (ngi)
d42 = l42 l43 = 97762 - 97673 = 89 (ngi)
d43 = l43 l44 = 97673 97578 = 95 (ngi)
d44 = l44 l45 = 97578 97477 = 101 (ngi)
f40 =

84 x (1/1,06) + 85 x (1/1,06)2 + 89 x (1/1,06)3 + 95 x (1/1,06)4 + 101 x (1/1,06)5

97931 + 97847 x (1/1,06) + 97762 x (1/1,06)2 + 97673 x (1/1,06)3 + 97578 x
4

(1/1,06)
= 43.563 (/ngi)
Bi 8.

x 50.000.000

Gia nh ng A c 3 ngi, ngy 1/1/2010 ng quyt nh mua bo him nhn th cho

ngi trong gia nh ti cng ty bo him nhn th B.
a/ ng A tui 40, tham gia bo him t vong c k hn xc nh 5 nm, ph np
hng nm, s tin bo him mi ngi l 50.000.000 ng.
b/ Con ng A tui 18, mua bo him nhn th hn hp vi thi hn 5 nm, ph
np mt ln, s tin bo him l 40.000.000 ng.
Yu cu: Hy xc nh tng s ph bo him m gia nh ng A phi np ti thi
im k hp ng (1/1/2010)?
Bit rng:
a/ Li sut k thut l 4%/nm; ph hot ng (h) l 10%.
b/ T l t vong dng tnh ph bo him ca cc tui v cc nm th hin
bng sau:
Tui(x)

T l t vong

18
19
20
21
22
23

qx (%0)
0,6
1,2
1,6
1,8
2,0
2,4

Tui (x)

T l t vong qx

40
41
42
43
44
45

(%0)
3,2
3,6
4,2
4,4
4,6
4,8

Bi gii:
a/ Cng thc tnh ph thun np hng nm trong bo him t vong c k hn xc nh:
n

fb

d
j 1

( x j 1)

n 1

1
(1 i ) j

l x j

(1 i)
j 0

Sb

- T l t vong tui x:
qx = dx = qx x lx
- S ngi t vong gia tui x v x+1
dx = lx - lx + 1 lx+1 = lx - dx
x

qx (%0)

lx

dx

40
41
42
43
44
45

3,2
3,6
4,2
4,4
4,6
4,8

1000
996,8
993,212
989,041
984,689
980,159

3,200
3,588
4,171
4,352
4,530

3,2 x (1/1,04) + 3,588 x (1/1,04)2 + 4,171 x (1/1,04)3 + 4,352 x (1/1,04)4 + 4,53 x

f40 =

(1/1,04)5
1000 + 996,8 x (1/1,04) + 993,212 x (1/1,04)2 + 989,041 x (1/1,04)3 + 984,689 x

x 50.000.000

(1/1,04)4
= 190.809 (/ngi)
P40 = f40 + h = f40 + 10% P40 P40 = f40 / 0,9 = 190.809 / 0,9 = 212.010 (/ngi)

b/ Cng thc tnh ph thun np mt ln trong bo him nhn th hn hp.

fg = fa + fA (9) = (1) + (8)
fA

lxn

fa

d
j 1

( x j 1)

lx

1
(1 i ) n
lx

1
(1 i ) j

Sb

(8)

Sb

x
18
19
20
21
22
23

qx (%0)
0,6
1,2
1,6
1,8
2,0
2,4

lx
1000
999,4
998,201
996,604
994,81
992,82

dx
0,600
1,199
1,597
1,794
1,990

f18 = [0,6 x (1/1,04) + 1,199 x (1/1,04)2 + 1,597 x (1/1,04)3 + 1,794 x (1/1,04)4 + 1,99 x
(1/1,04)5 + 992,82x (1/1,04)5] : 1000 x 40.000.000 = 32.892.000 (/ngi)
P18 = f18 + h = f18 + 10% P18
P18 = f18 / 0,9 = 32.892.000 / 0,9 = 36.546.667 (/ngi)

Tng s ph bo him m gia nh ng A phi np ti thi im k hp ng =

212.010 + 36.546.667 = 36.758.677 () 36.759.000

Bi 9. Tnh hnh sn xut la ca 1 nng trng quc doanh trong vng 5 nm nh sau:
Ch tiu
1. Sn lng la - Qi
2. DTGT la - Si
3. Nng sut la - Wi

.v
tnh

2002

2003

2004

2005

2006

Tn

5.500

4.000

5.750

5.250

4.500

ha

1.000

1.000

1.000

1.000

1.000

Tn/ha

5,50

4,00

5,75

5,25

4,50

Yu cu: Hy xc nh ph bo him cho 1 ha la?

Bit rng: Gi la bnh qun 5 nm nu trn l 1.500/kg; d = 20%. Gi thit: Nm
2007 nng trng tham gia bo him bng gi tr sn lng thu hoch thc t bnh qun ca
5 nm trn.
1. Nu p dng ch bo him bi thng theo t l k (v d k = 70%):
Bc 1. Sn lng thu hoch thc t bnh qun tnh trn 1 ha la:
W=

Qi
Si

5.500 + 4.000 + 5.750 + 5.250 + 4.500

1.000 + 1.000 +1.000 + 1.000 + 1.000

= 5 (T/ha)

Bc 2: Xc nh sn lng tn tht bnh qun trn 1 n v bo him.

Trong 5 nm trn, ch c 2 nm 2003 v 2006 l tn tht, v mc nng sut u nh hn
mc bnh qun (W = 5tn/ha). Do :
Qt =

(W Wt) x St
Si

xk=

(5 - 4) x 1.000 + (5 - 4,5) x 1.000

1.000 + 1.000 +1.000 + 1.000 + 1.000

Bc 3: Xc nh t l ph bi thng bnh qun (t l ph thun) (T)

T=

Qt
W

x 100 =

0,21
5

x 100 = 4,2 (%)

Bc 4: Xc nh mc ph thun (f)
f = T x Sb
f = T x W x P = Qt x P
f = 0,21 x 1.500.000 = 315.000/ha
Suy ra: d = 315.000 x 20/80 = 78.750 /ha.

x 70% = 0,21 (T/ha)

Vy: F = 315.000 + 78.750 = 393.750/ha (nu bo him mi ri ro)

2. Nu p dng ch bo him min thng c khu tr (M = 10%):
Bc 1. Sn lng thu hoch thc t bnh qun tnh trn 1 ha la:
W=

Qi
Si

5.500 + 4.000 + 5.750 + 5.250 + 4.500

1.000 + 1.000 +1.000 + 1.000 + 1.000

= 5 (T/ha)

Bc 2: Xc nh sn lng tn tht bnh qun trn 1 n v bo him.

M = 10% , ch c nm 2003 l tn tht do :
Qt =

(W Wt M x W) x St
Si

(5 - 4 10% x 5) x 1.000
1.000 + 1.000 +1.000 + 1.000 + 1.000

= 0,1 (T/ha)

Bc 3: Xc nh t l ph bi thng bnh qun (t l ph thun) (T)

T=

Qt
W

x 100 =

0,1
5

x 100 = 2 (%)

Bc 4: Xc nh mc ph thun (f)
f = T x Sb
f = T x W x P = Qt x P
f = 0,1 x 1.500.000 = 150.000/ha
Suy ra: d = 150.000 x 20/80 = 37.500 /ha.
Vy: F = 150.000 + 37.500 = 187.500 /ha (nu bo him mi ri ro)

3. Nu p dng ch bo him min thng khng khu tr (M = 10%).

Bc 1. Sn lng thu hoch thc t bnh qun tnh trn 1 ha la:
W=

Qi
Si

5.500 + 4.000 + 5.750 + 5.250 + 4.500

1.000 + 1.000 +1.000 + 1.000 + 1.000

= 5 (T/ha)

Bc 2: Xc nh sn lng tn tht bnh qun trn 1 n v bo him.

Qt =

(W Wt) x St
Si

(5 - 4) x 1.000
1.000 + 1.000 +1.000 + 1.000 + 1.000

Bc 3: Xc nh t l ph bi thng bnh qun (t l ph thun) (T)

T=

Qt
W

x 100 =

0,2
5

x 100 = 4 (%)

= 0,2 (T/ha)

Bc 4: Xc nh mc ph thun (f)
f = T x Sb
f = T x W x P = Qt x P
f = 0,2 x 1.500.000 = 300.000/ha
Suy ra: d = 300.000 x 20/80 = 75.000 /ha
Vy: F= 300.000 + 75.000 = 375.000 /ha (nu bo him mi ri ro)
Bi 10. Tnh hnh sn xut la huyn A trong vng 5 nm nh sau:
Ch tiu
1.Sn lng la
2. Nng sut la
3. Gi la
Yu cu:

n v
Tn
T/ ha
/kg

2007
12.000
7,40
1.700

2008
9.800
5,90
1.900

2009
10.800
6,90
2000

2010
14.700
8,30
2.100

2011
8.100
5,50
2.300

1. Xc nh ph bo him phi np tnh trn mt ha la nm 2012 theo ch bo

him min thng c khu tr 10 %?
2. Gi thit nm 2012 huyn ny tham gia bo him 1600 ha la theo mc ph tnh
c nh trn v gi tr bo him bnh qun mi ha bng gi tr sn lng thu hoch thc
t bnh qun 5 nm trc, hy xc nh mc l (li) ca cng ty bo him?
Bit rng:
1. Ph ph l 12%.
2. Nm 2004 c 60 ha la b tn tht ton b thuc phm vi bo him, gi tr tn thu
mi ha l 500.000 v 20 ha la b tn tht 20% sn lng. Chi ph qun l phn b l 10%
v thu VAT 10% so vi tng mc ph thu. Tin li do u t mang li l 25.000.000.
Bi
V d n gin v phn b tn tht chung:
Mt tu ch 9000 tn xi mng v 3000 tn st xy dng ang hnh trnh gp bo b
mc cn, v tu b thng, nc chy vo hm hng No1 lm t hng 260 tn xi mng. Khi
bo tan ch tu thu s lan n d bt 700 tn xi mng cho nh tu ra cn. Thuyn
trng s dng my ci chy li ht cng sut ra cn nhng khng ra c, my b hng

nng. Ch tu thu hai tu lai n ko tu ra khi cn v sau khi xp hng xi mng trn s
lan tr li tu ko tu v hng a v cng ch gn . Trong qu trnh d 700 tn xi
mng qua s lan v sau xp li tu, 50 tn trong s b h hng mt gi tr s dng
hoc b ri mt xung bin. Chi ph d v xp 700 tn xi mng (k c tin thu s lan) ht
19.800 USD. Chi ph thu hai tu lai ht 24.000 USD. Ngi ta xc nh c cng ch
cc s liu sau: gi tr ca tu trc khi sa cha cc h hng l: 5.298.500 USD; gi mi
tn xi mng l 80 USD, gi mi tn st xy dng l 450 USD, tin sa cha v tu thng l
12.000 USD, sa my ci l 14.000 USD; cc ph mi tn xi mng l 25 USD mi tn st
xy dng l 22 USD; chi ph m ngi vn chuyn phi b ra a 1 tn hng t ch tu b
nn n cng ch cho n lc d xong l 1 USD/1tn. Hy tnh ton phn b cc tn tht
ni trn.
Bi gii:
Bc 1: Tnh tng gi tr tn tht chung
Trc ht ta phn tch v cc tn tht trong tai nn:
Vic sa cha v tu thng do mc cn 12.000 USD l tn tht ring. Gi tr 260 tn xi
mng b t hng do nc bin vo hm hng qua l thng v tu l tn tht ring. Phn
cc ph b mt ca 260 tn xi mng b hng ni trn xy ra do lc bt kh khng (bo), v
vy gy ra cho bn no th bn y phi t gnh chu.
Tin sa cha my tu b hng do lm vic qu ti khi ra cn 14.000 USD l hy sinh tn tht
chung.
Gi tr 50 tn xi mng b h hng v ri xung bin trong qu trnh bc xp sang s lan 700
tn xi mng lm nh tu l hy sinh tn tht chung:
80 USD/tn x50 tn = 4.000 USD
Phn cc ph ch tu b mt do 50 tn hng b hng v ri xung bin ni trn l hy sinh
tn tht chung: (25 USD/tn -1 USD/tn) x 50 tn = 1.200 USD
Chi ph thu hai tu lai k c 2% hoa hng c tnh l chi ph tn tht chung:
24.000 USD + 24.000 USD x 0,02 = 24.480 USD
Chi ph d 700 tn xi mng qua s lan v xp li tu sau , k c 2% hoa hng c tnh l
chi ph tn tht chung:
19.800 USD + 19.800 USD x 0,02 = 20.196 USD

Vy tng gi tr tn tht chung l:

14.000USD + 4.000USD + 1200USD + 24.480USD + 20.196USD = 63.876USD.
Bc 2: Tnh gi tr ti sn chu phn b ng gp tn tht chung.
Gi tr ti sn chu phn b ng gp tn tht chung ca pha ch tu gm:
Gi tr ca tu: 5.298.500 USD + 14.000 USD = 5.312.500 USD.
Gi tr cc ph l hng xi mng:
25 USD/tn x (9.000 - 260 - 50) tn + 1.200 USD = 218.450 USD
Gi tr cc ph l hng st xy dng:
22 USD/tn x 3.000 tn = 66.000 USD
Cng: 5.596.950 USD
Gi tr ti sn chu phn b ng gp tn tht chung ca pha ch hng xi mng.
80 USD/tn x (9.000 - 260 - 50) tn + 4.000 USD = 699.200 USD
Gi tr ti sn chu phn b ng gp tn tht chung ca pha ch hng st xy dng:
450 USD/tn x 3.000 tn = 1.350.000 USD
Tng gi tr ti sn chu phn b ng gp tn tht chung l:
5.596.950 USD + 699.200 USD + 1.350.000 USD = 7.646.150 USD
Bc 3: Tnh t l ng gp tn tht chung
Bc 4: Tnh phn ng gp ca mi bn vo tn tht chung.
Pha ch tu phi ng gp:
5.596.950 USD x 0,008354 = 46.757 USD
Pha ch hng xi mng phi ng gp:
699.200 USD x 0,008354 = 5.841 USD
Pha ch hng st xy dng phi ng gp:
1.350.000 USD x 0,008354 = 11.278 USD
Bc 5: Tnh kt qu thanh ton ti chnh
Pha ch tu chu hy sinh ti sn v chi ph trong tn tht chung l:
14.000 USD + 1.200 USD + 24.480 USD + 20.196 USD = 59.876 USD
Vy ch tu c thanh ton:
59.876 USD - 46.757 USD = 13.119 USD

Pha ch hng xi mng chu hy sinh ti sn trong tn tht chung l 4.000 USD, vy cn
phi b ra ng gp thm:
5.841 USD - 4.000 USD = 1.841 USD
Pha ch hng st xy dng cha chu hy sinh chi ph no trong tn tht chung, vy phi
ng gp vo thanh ton tn tht chung 11.278 USD.