Professional Documents
Culture Documents
Bi 1:
VINAFOOD mua 10.000 tn bt m tr gi 1.650.000 USD. Hp ng chuyn ch
t cng Hong Kong v Hi Phng. Ch hng yu cu Cty Bo Vit bo him vi
iu kin min n khng khu tr 3% (ngi bo him bi thng thit hi) trn
ton b gi tr l hng l 1.660.000 USD. Trn hnh trnh tu gp bo phi gh vo
mt cng lnh nn. Sau 5 ngy tu tip tc hnh trnh v n cng Hi Phng an
ton. Qu trnh bc d thy c h hng mt mt. Cn c vo bin bn gim nh v
cc ti liu c lin quan VINAFOOD yu cu Bo Vit bi thng 68.084 USD v
2.780.000 ng. H s i bi thng c s liu:
Bin bn gim nh ghi 8.500 bao (mi bao gm 50 kg) b ngm nc, trong
c 7.200 bao b mc en, 1.300 bao b gim gi tr 65%
1.500 bao b rch v, trng lng qut ht c 60 tn ln tp cht gim gi
tr 30%
Bin bn k ton giao nhn hng vi tu ghi nhn pha tu giao thiu 180
bao
Vn ti n ghi ch bao b mc, mt s b rch
Yu cu: xc nh s tin bi thng ca Bo Vit cho ch hng, bit rng s liu
2.780.000 ng l chi ph gim nh.
Bit rng: cng thc tnh s tin bi thng c tnh theo cng thc:
Bi gii:
- Gi tr mi tn bt m l:
Gi tr ca 1 bao bt m 50 kg l:
- Tnh gi tr thit hi theo bin bn gim nh:
+ 7.200 bao mc en:
Bi 2:
L hng 20 tn phn m tr gi 42 triu ng chuyn ch t H Ni ln Sn La
trn 4 xe ti ( mi xe 5 tn). S hng ny c Cty vt t nng nghip tnh Sn La
mua bo him ti Bo Vit. Trn hnh trnh 1 xe b tai nn lao xung vc, hu qu
nh sau:
Xe ti b tn tht ton b gi tr l 30 triu ng
S phn m chuyn ch trn xe ny ch thu c 5 bao nguyn lnh trng lng
250 kg
Yu cu: xc nh s tin bi thng ca Bo Vit trong v tai nn trn
Bit rng:
Xe ti c ch xe mua bo him thn xe vi s tin bo him l 20 triu ng
Chi ph thu hi s phn m l 150.000 ng
Bi gii:
Theo bi ta c 1 xe b tai nn lao xung vc, trn xe c ch 5 tn phn m
- Gi tr 1 tn phn m
- Do ch cn 5 bao nguyn vn vi tng trng lng 250 kg nn tng thit hi
v hng ha l:
- Xe b tn tht 30 triu, nhng ch xe mua bo him thn xe vi s tin
bo him l 20 triu
Theo nguyn tc 4 bi thng ca bo him thng mi: s tin bi
thng m 1 Cty bo him tr cho ngi c bo him khng vt qu s
tin bo him ghi trong hp ng, khng ln hn thit hi thc t
Vy
Bi 3:
C mt v tai nn nh sau:
Hai xe vn ti A v B ca x nghip X trn ng i giao nhn hng va qut vo
nhau gy hu qu:
Xe A h hng 8.000.000 ng
Xe B h hng 6.000.000 ng
Mt ngi i xe my gn b thng nh (chi ph iu tr l 200.000 ng), chic
xe my ca ngi tr gi 24.000.000 ng b h hi gim gi tr 50%
Yu cu: xc nh s tin bi thng cu bo him trch nhim dn s v bo
him thn xe
Bit rng:
C 2 xe u c ch xe tham gia bo hin trch nhim dn s mc bt buc
v bo him thn xe vi 80% gi tr xe. Li xe A 70% v li xe B 30%
Bi gii:
- Theo BH trch nhim dn s i vi ngi th 3 th bn BH phi tr tin
BH cho bn mua BH hoc cho ngi th 3 theo yu cu ca bn mua BH
i vi thit hi m bn mua BH gy ra cho ngi th 3 theo mc tha
thun theo Q ca PL.
- V vy: trong v vic xy ra BH s phi tr tin bi thng cho ngi th 3
theo mc trch nhim ca A v B
- Xt mc trch nhim dn s i vi ngi th 3 ca xe A:
V A gy ra 70% li i vi xe B v ngi i xe my nn BH ca xe A phi
bi thng trch nhim dn s i vi 70% thit hi ca ngi i xe my v
70% thit hi xe B (nhng xe B ch mua BH thn xe vi 80% thn xe)
Bi lm:
bi 5:
C s liu sau:
Gi tr bo him: 4.000.000
S tin bo him: 3.200.000
Bi lm:
Gi s gi tr thit hi thc t bng vi gi tr bo him l 4.000.000
gi tr bo him
3.200.000
= 4.000.000 *
4000000
= 3.200.000
4.000.000
-
bi 6:
Cng ty vt t hng ha X nhp 10.000 tn phn m tr gi 2.500.000 USD
(gi CIF v gi FOB). Hp ng chuyn ch t Indonexia v cng si gn.Ch hng
tham gia bo him cho l hng trn ti Bo Vit v Bo Vit chp nhn bo him cho l
hng theo gi CIF cng li c tnh (li c tnh 10% CIF).
Xc nh ph bo him cho l hng.
t l ph l 0,6%
Hng dn:
Ph bo him c xc nh theo cng thc:
I=[(C+F)*(a+1)/(1-R)]*R
Trong :
I l ph bo him
C l tin hng ghi trn ha n
F: cc ph
A: l s % d tnh
R: l t l ph bo him.
Trong th t thng p dng cng thc sau:
I=CIF*R (nu khng bo him li d tnh)
Suy ra CIF= (C+F)*(1-R)
hoc: I=(CIF+10%CIF)*R (nu bo him c li d tnh)
Bi lm:
+ Theo l thuyt:
I=[(C+F)*(a+1)/(1-R)]*R
I=[(2.250.000+0)*(10%+1)/(1-0,6%)]*0,6%=14.939,6 ng
14.940 ng
(mi bn ngn chn trm bn mi ng)
+ Theo thc t:
I=(CIF+10%CIF)*R
I=(2.250.000+10%*2.250.000)*0,6%=14.850 ng
(mi bn ngn tm trm nm mi ng chn)