Bi tp 1. Mt l hng xut khu c bo him ngang gi tr vi tng s tin bo him (gi CIF) l 200.

000 USD, trong ca: + Ch hng X : 120.000 USD + Ch hng Y : 80.000 USD. Con tu c bo him ngang gi tr vi s tin bo him l 300.000USD. Trong chuyn hnh trnh, tu b mc cn, thn tu h hng phi sa cha ti cng n ht 5000USD. thot nn, thuyn trng ra lnh phi nm mt s hng ho ca ch hng Y xung bin tr gi 20.000USD, chi ph c lin quan l 2000 USD. Ti cng n, trong khi bc d, mt kin hng ca ch hng X ri xung bin mt tch tr gi 20.000USD. Sau , thuyn trng tuyn b ng gp TTC Yu cu: Hy xc nh s tin bi thng thc t ca mi cng ty bo him? Bit rng: Ch hng X mua BH theo k C; Ch hng Y mua BH theo k B: con tu mua bo him theo k mi ri ro (ITC). 2. Mt l hng xut khu c bo him vi tng s tin bo him l 200 000 USD (gi CIF) trong : Ch hng X l 140 000 USD, Ch hng Y l 60 000 US Gi tr con tu ch hng l 400 000 USD. Trong qu trnh vn chuyn, do s sut ca mt thu th (ht thuc l) hng vi ca ch hng Y b chy, thit hi 15 000 USD; ngn la lan sang phng my ca tu lm thit hi 2 000 USD. cu nguy, thuyn trng quyt nh dng nc dp la, lm cho mt s hng ha ca ch hng X h hng, thit hi 30 000 USD, chi ph c lin quan l 2 000 USD. Tip tc hnh trnh, do sng to nc bin trn vo hm tu lm hng ha ca ch hng Y thit hi 2 000 USD v cun xung bin hai kin hng ca ch hng X thit hi 10 000 USD. V n cng, thuyn trng tuyn b ng gp tn tht chung. Yu cu: 1. Hy xc nh mc ng gp tn tht chung ca mi bn? 2. Hy xc nh s tin ph bi thng ca mi cng ty bo him ? Bit rng: - Ch hng X mua bo him theo iu kin C - Ch hng Y mua bo him theo iu kin B - Ch tu mua bo him vt cht thn tu theo iu kin ITC. - Tt c cc ch hng v ch tu u mua bo him ngang gi tr 3. Cng ty A k kt hp ng vi Bo Vit Hi Phng tham gia BH 1l hng ngang gi tr c tng s tin BH l 15.000 000 USD theo iu kin bo him C, ng thi k kt vi i tu Vosco vn chuyn l hng ny t Hi Phng sang CHLB c t ngy 1/1/2005. Trong nm 2005 xy ra hai v tn tht: V 1: Tu Vosco 02 m va phi ngm, nc bin r r lm h hng mt lng hng tr gi 10.000 USD, thuyn trng quyt nh dng hai kin hng bt l thng, gi tr hai kin hng ny l 8 000 USD, chi ph lin quan l 2.000 USD. Ti cng ch, tu phi sa cha v l do m va,chi ph ht 10.000 USD. V 2: Tu Vosco 05 m va vi tu A ca n , theo gim nh: tu A li 60%, h hng sa cha ht 8 000 USD, thit hi kinh doanh 2000 USD. Tu Vosco 05 li 40%, h hng sa cha ht 12000 USD,thit hi kinh doanh 4000USD Yu cu: a. Hy xc nh s tin phi bi thng thc t ca mi cng ty BH? b. Hy xc nh mc li (l) ca Bo Vit Hi Phng t hp ng bo him hng ho v hp ng bo him cho i tu Vosco? Bit rng: - T l ph bo him cho l hng trn l 0,75%, i tu Vosco cng mua bo him vt cht thn tu ngang gi tr theo iu kin mi ri ro v bo him

TNDS ca ch tu Bo Vit Hi Phng vi mc trch nhim 3/4, tng s ph np khi k hp ng l 50 000 USD. - Chi ph qun l phn b ca Bo Vit Hi Phng cho nhng hp ng trn l 10%, thu 10% so vi tng mc ph thu c, li u t thu c 5000USD - Ch tu A mua BH thn tu ngang gtr theo k BH mi ri ro v BH TNDS vi mc 3/4 Cty BH Z. 4. Hai tu A v B b m va, li v thit hi ca cc bn nh sau: Li v thit hi 1. 2. 3. 4. Li Thit hi thn tu Thit hi kinh doanh Thit hi hng ho Tu A 60 % 32.000 USD 8.000 USD 15.000 USD Tu B 40% 24.000USD 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: 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 ca ch tu vi mc trch nhim 3/4 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 ca ch tu vi mc trch nhim 3/4 cng ty bo him Y. c. Hng ho trn tu A c bo him ngang gi tr theo iu kin mi ri ro ti Cty BH N. d. Hng ho trn tu B c bo him ngang gi tr theo iu kin mi ri ro ti Cty BH M. 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 10/1/2005. S tin bo him thn v xe bng 45% v s tin bo him tng thnh ng c bng 15% so vi gi tr thc t xe. Ngy 5/10/2005, 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: Xe s dng c 3 nm. Khi tham gia bo him gi tr thc t chic xe l 400.000.000 ng. T l khu hao ca xe l 5% mi nm. 6. Ch xe t A 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 1/1/2005. S tin bo him thn v xe bng 53% so vi gi tr thc t ca xe. Ngy 26/9/2005 xe A m va vi xe B, theo gim nh xe A c li 70% v h hng ton b, gi tr tn thu l 10.000.000. Xe B c li 30%, h hng phi sa cha ht 5.000.000, thit hi kinh doanh l 4.000.000. 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 thit hi phi t chu ca mi ch xe? Bit rng: Xe A s dng c 4 nm, khi tham gia bo him gi tr ton b thc t ca xe l 240.000.000. T l khu hao ca xe mi nm l 5%. Cc cng ty bo him u khng ch mc trch nhim ca mnh mc: 30.000.000/ti sn/v tai nn v 30.000.000/ngi/v tai nn.

7. Ngy 1/1/ 2003 Doanh nghip A quyt nh trch qu phc li mua bo him t vong c k hn xc nh 5 nm cho tt c mi thnh vin ca doanh nghip ti cng ty BHNT B. Gi s tng s thnh vin ca doanh nghip l 3000 ngi v bao gm 2 loi tui: tui 25 c 2000 ngi; tui 45 c 1000 ngi. S tin bo him l 20.000.000/ngi, ph bo him np 1 ln khi k hp ng. S tin bo him t vong c tr vo cui nm hp ng. Yu cu : Xc nh tng s ph bo him doanh nghip phi np? Bit rng: a- Li sut k thut l 6% mi nm, ph hot ng (h) l 15%. b- T l t vong dng tnh ph bo him ca cc tui v cc nm th hin bng sau: Tui(x) 25 26 27 28 29 T l t vong qx (%0) 1,0 1,2 1,4 1,8 2,3 Tui (x) 45 46 47 48 49 T l t vong qx (%0) 3,0 3,3 3,7 4,3 4,7

8. i l A thng u tin khai thc c 3 hp ng BHNT, trong : a/ 2 hp ng BHNT hn hp, ngi tham gia u tui 40, s tin bo him l 50.000.000 ng, thi hn bo him 5 nm, ph np hng nm. b/ 1 hp ng BH t vong c k hn xc nh 5 nm, ph np 1 ln, s tin bo him l 30.000.000 ng, tui ca ngi tham gia l 25. Yu cu: Hy xc nh thu nhp ca i l A thng u tin? Bit rng: a/ Li sut k thut l 5%/nm; ph hot ng (h) l 14%. b/ Hoa hng i l l 10% so vi tng s ph thu c. c/ T l t vong dng tnh ph bo him ca cc tui v cc nm th hin bng sau: Tui(x) 25 26 27 28 29 30 T l t vong qx (%0) 0.8 1,3 1,7 2,0 2,5 2,8 Tui (x) 40 41 42 43 44 45 T l t vong qx (%0) 3,5 3,7 4,0 4,4 4,7 4,9

9. Hp ng bo him nhn th cho trng hp t vong: - Thi hn: 5 nm - Tui ngi c bo him khi tham gia bo him: 60 - Li sut k thut: 10%/nm - S tin bo him c tr vo cui nm xy ra s c t vong: 50.000.000 ng - Theo bng t l t vong nam gii: l60=81884 l62= 79243 l 64=76295 l61=80602 l63=77807 l65=74720 Yu cu: Tnh ph thun np mt ln duy nht? ( s 75) I. L thuyt :

Cu1. Hy phn bit i tng BHXH vi i tng tham gia BHXH? i tng BHTM vi i tng tham gia BHTM? Cu 2. Cc c nhn trong x hi c th tham gia nhng nghip v bo him thng mi no? II. Bi tp: i l A thng u tin khai thc c 4 hp ng BHNT, trong : a/ 2 hp ng BHNT hn hp, ngi tham gia u tui 45, s tin bo him l 50.000.000 ng, thi hn bo him 5 nm, ph np hng nm. b/ 2 hp ng BH t vong c k hn xc nh 5 nm, ph np hng nm. S tin bo him l 100.000.000 ng, tui ca ngi tham gia l 55. Yu cu: Hy xc nh thu nhp ca i l A thng u tin? Bit rng: a/ Li sut k thut l 5%/nm; ph hot ng (h) l 15%. b/ Hoa hng i l l 18% so vi s ph thu c. c/ 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 Tui T l t vong qx (%0) (x) qx (%0) 45 2,0 55 4,7 46 2,3 56 5,1 47 2,4 57 5,5 48 2,7 58 5,8 49 3,1 59 6,1 50 3,9 60 6,5 ( s 76) I. L thuyt : Cu 1: Hy trnh by ni dung c bn ca nghip v Bo him vt cht thn xe c gii? So snh nghip v ny vi nghip v bo him TNDS ca ch xe c gii i vi ngi th ba? Cu 2: Gi tr hin ti, gi tr o hn v gi tr gii c trong BHNT ? Cho v d minh ho? II. Bi tp: Hai tu A v B b m va, li v thit hi ca cc bn nh sau: Li v thit hi 1. 2. 3. 4. Li Thit hi thn tu Thit hi kinh doanh Thit hi hng ho Tu A 30% 3200 USD 2000 USD Tu B 70% 2400USD 600 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 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. c. Hng ho trn tu A c bo him ngang gi tr theo iu kin mi ri ro ti Cty BH M.

d. Hng ho trn tu B c bo him ngang gi tr theo iu kin mi ri ro ti Cty BH N. ( 77) I. L thuyt Cu 1: S cn thit v tc dng ca Bo him ? Cu 2: Qu bo him x hi v mc ch s dng qu? ii. bi tp ( 78) I. l thuyt Cu 1: V sao phi bo him hng ho xut nhp khu vn chuyn bng ng bin, cc loi ri ro v cc loi tn tht trong nghip v bo him ny? Cu 2: Hp ng bo him nhn th? Khi no trong hp ng bo him nhn th c nhn, bn tham gia bo him ch c 1 ngi, cho v d minh ho? ii. bi tp Cu 3: Cu 4: Hp ng bo him t k: - Thi hn: 5 nm - S tin bo him: 100.000.000 - Tui ngi c bo him khi tham gia bo him: 40 - Li sut k thut: 6%/nm. Theo bng t l t vong nam gii q40 = 4,1%0 q43= 5,1%0 q41= 4,4%0 q44= 5,5%0 q42= 4,7%0 q45= 6,1%0 Yu cu: Hy tnh ph thun np hng nm ? ( 79) I. l thuyt Cu1: Hy trnh by nhng ni dung c bn v bo him x hi ? Cu 2: Vai tr v nguyn tc hot ng ca BHTM ? ii. bi tp ( 80) I. L thuyt Cu1: i tng v phm vi bo him tin gi? Cu2: Qu bo him x hi v mc ch s dng qu? V sao mc ng gp bo him x hi ca ngi lao ng v ngi s dng lao ng li cn c vo tin lng? ii. bi tp Cu3: Cu 4: Hp ng bo him nhn th trong trng hp t vong: - Thi hn: 5 nm - Tui ngi c bo him khi tham gia bo him: 60 - Li sut k thut: 6%/nm - S tin bo him c tr vo cui nm xy ra s c t vong: 40.000.000 ng - Theo bng t l t vong n gii: l60= 95752 l62= 95202 l 64= 94560 l61= 95488 l63= 94892 l65= 94215 Yu cu: Tnh ph thun np mt ln duy nht? ( 81) i. L thuyt Cu 1: S cn thit v tc dng ca Bo him trong nn kinh t th trng?

Cu 2: Nguyn tc bi thng thit hi v nguyn tc khontrong bo him thng mi? iu kin kinh t-x hi Bo him nhn th ra i v pht trin? ii. Bi tp ( s 82) i. L thuyt Cu 1: Qu BHXH v mc ch s dng qu? V sao tin lng l cn c ch yu ngi lao ng v ngi s dng lao ng ng BHXH? Cu 2: Cc t chc v cc doanh nghip trong x hi c th tham gia nhng nghip v bo him thng mi no? Vai tr ca quy lut thng k s ln trong bo him? ii. Bi tp Cu 3: Hai tu A v B b m va, theo gim nh: Li v thit hi Tu A Tu B 1. Li 70% 30% 2. Thn tu h hng phi sa 4.000 USD 10.000 USD cha 1.000 USD 6.000 USD 3. Hng ho h hng, thit hi 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 tu? Bit rng: a. Tu A c bo him vt cht ngang gi tr theo iu kin mi ri ro v bo him TNDS mc 3/4 ti cng ty bo him X b. Tu B c bo him vt cht ngang gi tr theo iu kin mi ri ro v bo him TNDS mc 3/4 ti cng ty bo him Y. c. Hng ho trn tu A c bo him ngang gi tr theo iu kin C ti Cty BH Z. d. Hng ho trn tu B c bo him ngang gi tr theo iu kin B ti Cty BH M. ( s 83 ) i. l thuyt Cu 1: Hy trnh by nhng ni dung c bn ca nghip v BH tai nn hnh khch? Cu 2: V sao thi k u trin khai BHXH cc nc, i tng tham gia bo him li c thc hin trc ht i vi nhng ngi lm cng n lng? ii. bi tp Cu 3: : Hai tu A v B b m va, theo gim nh: 1. 2. 3. 4. Li v thit hi Tu A Thn tu h hng phi sa 20.000 USD cha 10.000 USD Thit hi kinh doanh Thit hi hng ho 100% Li Tu B 10.000 USD 2.000 USD 20000USD Khng c li

Yu cu: Hy xc nh s tin phi bi thng thc t ca mi cng ty bo him? Bit rng: a.Ch tu A mua bo him vt cht ngang gi tr theo iu kin mi ri ro v bo him TNDS ca ch tu mc 3/4 cng ty bo him X. b.Ch tu B mua bo him vt cht ngang gi tr theo iu kin mi ri ro v bo him TNDS ca ch tu mc 3/4 cng ty bo him Y. c.Hng ha trn tu B c bo him ngang gi tr theo iu kin C cng ty bo him Z.

Cu 4: Hp ng bo him t k: - Thi hn: 5 nm - S tin bo him: 60.000.000 - Tui ngi c bo him khi tham gia bo him: 40 - Li sut k thut: 4%/nm. Theo bng t l t vong n gii q40 = 4,0%0 q43= 4,9%0 q41= 4,4%0 q44= 5,2%0 q42= 4,6%0 q45= 5,8%0 Yu cu: Hy tnh ph thun np hng nm? ( 84) i. l thuyt Cu1: Vai tr ca bo him i vi cc doanh nghip trong iu kin kinh t th trng? Cu 2: Ni dung c bn ca nghip v bo him tai nn hnh khch? V sao nghip v bo him ny c thc hin di hnh thc bt buc ? ii. Bi tp Cu 3: Tu Sng l 05 ch hng ha xut khu t Si Gn sang CHLB c. Trn ng vn chuyn, tu b m va vi tu A ca Nht Bn. Theo gim nh: Li v mc thit hi Tu Sng l 05 Tu A - Li 40% 60% - Chi ph s cha thn tu 6 000 USD 14 000 USD - Thit hi hng ho 10 000 USD 6.000 USD Yu cu: Hy xc nh s tin phi bi thng thc t ca mi cng ty BH v s tin cn thit hi ca mi ch tu nu v m va trn gii quyt theo trch nhim cho. Bit rng: a. Hng ha trn tu Sng L c BH ngang gi tr theo iu kin bo him C ti Cty BH M. b. Ch tu Sng l mua bo him vt cht thn tu ngang gi tr theo iu kin bo him mi ri ro v bo him TNDS ca ch tu mc 3/4 ti cng ty bo him N. c. Ch tu A mua bo him vt cht thn tu ngang gi tr theo iu kin bo him mi ri ro v bo him TNDS ca ch tu mc 3/4 ti cng ty bo him X. d. Hng ho trn tu A c bo him ngang gi tr theo iu kin bo him B ti Cty BH Y. ( 85) i. l thuyt Cu 1: Nguyn nhn v hu qu ca tht nghip? c im ca bo him tht nghip? Cu 2: Qu bo him x hi v mc ch s dng qu? Vai tr ca ch hu tr trong h thng cc ch bo him x hi Vit Nam hin nay? ii. bi tp ( 86) i. l thuyt Cu 1: Hy so snh BHXH vi BHTM? Vai tr ca BHXH i vi ngi lao ng trong iu kin kinh t th trng? Cu 2: Ni dung c bn ca nghip v bo him tai nn hnh khch? V sao nghip v bo him ny c thc hin di hnh thc bt buc ? ii. bi tp

Cu 3: i tu Sng L c 40 con tu u c bo him vt cht thn tu ngang gi tr theo iu kin mi ri ro v bo him TNDS ca ch tu mc 3/4 ti Bo Vit Hi Phng t ngy 1/1/2000. Trong nm 2000, Hai con tu SL- 01 v SL - 06 b tai nn: V 1: SL 01 m va vi tu A, theo gim nh SL 01 c li 30%, h hng phi sa cha ht 6000 USD, thit hi kinh doanh 8000USD. Tu A c li 70 %, h hng sa cha ht 30.000USD, thit hi kinh doanh 12000USD V 2: SL 06 m va vi tu B, theo gim nh SL 06 c li 80%, h hng phi sa cha ht 600 USD, thit hi kinh doanh 2000USD. Tu B c li 20 %, h hng sa cha ht 4.000USD, thit hi kinh doanh 1000USD. Yu cu: Hy xc nh s tin phi bi thng thc t ca Bo vit Hi phng v s tin cn thit hi ca i tu sng l v 2 v tai nn trn? Bit rng: a. V tai nn1 gii quyt theo trch nhim cho,v tai nn2 gii quyt theo tr.nhim n. b. Tu A v tu B c bo him vt cht thn tu ngang gi tr theo iu kin mi ri ro v bo him TNDS ca ch tu vi mc trch nhim 3/4 ti cng ty bo him M ( s 87) i. l thuyt Cu 1: Qu BHXH v mc ch s dng qu? Trong s cc ch BHXH, ch no va l ch ngn hn, va l ch di hn? V sao? Cu 2: Hy so snh BHXH vi BHTM v BHYT? Vai tr ca cc loi hnh bo him ny i vi ngi lao ng lm cng n lng? ii. bi tp Cu 3: Hai tu X v Y b m va, theo gim nh: Li v thit hi Tu X Tu Y 6.000 USD 2.000 USD 70% 1. Thn tu h hng phi sa 4.000 USD cha 1.000 USD 2. Thit hi kinh doanh 30% 3. Li

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 tu? Bit rng: a. Ch tu X mua BH vt cht thn tu ngang gi tr v bo him TNDS ca ch tu cng ty Bo him M; ch tu Y mua BH vt cht thn tu ngang gi tr v bo him TNDS ca ch tu cng ty Bo him N. Tt c u mua vi mc TNDS 3/4 v theo iu kin bo him mi ri ro. b. V tai nn trn gii quyt theo trch nhim n. Cu 4: Hp ng bo him t k: - Thi hn: 5 nm - S tin bo him: 20. 000.000 - Tui ngi c bo him khi tham gia bo him: 35 - Li sut k thut: 4%/nm. Theo bng t l t vong n gii p35= 995,9%0 p38= 994,6%0

p36= 995,5%0 p39= 994,1%0 p37= 995,0%0 p40= 993,5%0 Yu cu: Hy tnh ph thun np mt ln? ( s 88 ) i. l thuyt Cu 1: Hy phn tch mi quan h gia bo him vi tc pht trin, tng trng kinh t v ngc li? Cu 2: Hy trnh by nhng ni dung c bn ca bo him tht nghip? Phn bit bo him tht nghip vi tr cp tht nghip? ii. bi tp Cu 3: : Mt l hng xut khu c bo him ngang gi tr vi tng s tin bo him (gi CIF) l 400.000 USD, trong : + Ch hng X : 120.000 USD + Ch hng Y: 80.000 USD + Ch hng M: 160.000 USD + Ch hng N: 40.000 USD Con tu c bo him ngang gi tr vi s tin bo him l 200.000 USD. Trong chuyn hnh trnh, tu b mc cn, thn tu h hng phi sa cha ti cng n ht 2000 USD v lm h hng mt kin hng knh ca ch hng M thit hi 10.000 USD. thot nn, thuyn trng ra lnh phi nm mt s hng ho ca ch hng Y xung bin tr gi 20.000 USD, chi ph c lin quan l 2000 USD. ng thi phi thu mt tu ko ra khi vng cn chi ph ht 5000 USD. Ti cng ch, trong khi bc d, mt kin hng ca ch hng X ri xung bin mt tch tr gi 10.000 USD. Sau , thuyn trng tuyn b ng gp tn tht chung. Yu cu: Hy xc nh s tin bi thng thc t ca mi cng ty bo him? Bit rng: Ch hng X v ch hng M mua bo him theo iu kin C; Ch hng Y v ch hng N mua bo him theo iu kin B. Ch tu mua bo him theo iu kin ITC. ( 89) i. l thuyt Cu 1: Vai tr ca bo him y t trong i sng kinh t x hi Vit Nam hin nay? Cu 2: H thng cc ch bo him x hi? Vit Nam hin nay ang trin khai nhng ch bo him x hi no, nhng ch no va l ch ngn hn va l ch di hn, vai tr ca mi ch ? ii. bi tp ( 90) i. l thuyt Cu 1: Hy so snh qu BHXH vi qu BHTM? Cu2: Vai tr ca bo him con ngi trong bo him thng mi? Hin nay Vit Nam, cc cng ty bo him ang trin khai nhng nghip v bo him con ngi no trong bo him thng mi? Cu 3: i tng v phm vi ca nghip v bo him TNDS ca ch xe c gii i vi ngi th ba? V sao nghip v bo him ny c thc hin di hnh thc bt buc? ii. bi tp Cu 4: Tnh hnh sn xut la huyn A trong vng 5 nm nh sau: Ch tiu 1.DTGT la n v ha 1996 8100 1997 8800 1998 8400 1999 8700 2000 8500

1.

2. Nng sut T/ ha 7,30 5,90 7,90 8,10 6,10 la 3. Gi la /kg 1.900 1.900 2100 1.800 2.200 Yu cu: 1. Xc nh ph bo him phi np tnh trn mt ha la nm 2001 theo ch bo him min thng khng khu tr 10 %?. 2. Gi thit nm 2001 huyn ny tham gia bo him 8600 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: Ph ph l 12% 2. Nm 2001 c 460 ha la b tn tht ton b thuc phm vi bo him, gi tr tn thu mi ha l 500.000; chi ph qun l phn b l 10%; thu 10 % trn tng mc ph thu; tin li do u t mang li l 45.000.000. ( 91) i. l thuyt Cu 1: Ni dung c bn ca nghip v bo him TNDS ca ch xe c gii i vi ngi th 3? V sao nghip v bo him ny c thc hin di hnh thc bt buc? Cu 2: Mi quan h gia bo him vi tc tng trng kinh t v ngc li? Cu 3: Cc tiu thc phn loi tht nghip? Nguyn nhn v hu qu ca tht nghip? Kh nng trin khai bo him tht nghip Vit Nam? ii. bi tp ( s 92) i. l thuyt Cu 1: Hy so snh BHXH vi BHTM ? Cu 2: Cc loi hnh Bo him Nhn th trong trng hp t vong? ii. bi tp ( s 95) i. l thuyt Cu1: Hy phn tch mi quan h gia bo him vi tc tng trng kinh t v ngc li? Cc t chc v doanh nghip trong x hi c th tham gia nhng nghip v bo him thng mi no? Cu 2: Hy phn bit tn tht ton b vi tn tht b phn ? Tn tht chung vi tn tht ring? Tn tht ring vi tn tht b phn trong nghip v bo him hng ho XNK vn chuyn bng ng bin? Cho v d minh ha? ii. bi tp Cu 3: Cng ty Z c 30 xe t cc loi u c bo him vt cht v bo him trch nhim dn s ca ch xe c gii i vi ngi th ba ti Bo Vit H Ni t ngy 1/1/2000. Trong nm 2000 hai xe t Av B ca doanh nghip b tai nn thuc phm vi bo him: V 1: Ngy 10/8/2000, xe A b lt h hng ton b, gi tr tn thu l 12 triu ng; lm h hng mt ngi nh ca dn c thit hi 14 triu ng. V 2: Ngy 17/10/2000, xe B m va vi xe M ca Nam nh, theo gim nh xe B c li 80% h hng phi sa cha ht 20 triu ng, thit hi kinh doanh l 12 triu ng. Xe M c li 20%, h hng phi sa cha ht 5 triu ng, thit hi kinh doanh l 2 triu ng. Li xe M b thng phi nm vin, ton b vin ph v thit hi thu nhp ca li xe M l 4 triu ng. Yu cu: Hy xc nh s tin bi thng thc t ca mi cng ty bo him v s tin cn thit hi ca cng ty Z? Bit rng:

a. Khi tham gia bo him, xe A s dng c 2 nm, gi tr ton b thc t ca xe l 220 triu ng. T l khu hao ca xe mi nm l 5%. Xe A ch tham gia bo him tng thnh thn v, c cu tng thnh ny chim 43% gi tr thc t chic xe. b. Xe B c bo him ton b vt cht thn xe ngang gi tr. c. Xe M c bo him ton b vt cht thn xe ngang gi tr v bo him TNDS ca ch xe c gii i vi ngi th ba Bo vit Nam nh. d. Cc cng ty bo him u khng ch mc trch nhim ca mnh mc: 30 triu ng/ti sn/v tai nn v 12 triu ng/ngi/v tai nn. ( s 96) i. l thuyt Cu1: Vai tr ca bo him trong iu kin kinh t th trng? Cc t chc v doanh nghip trong x hi c th tham gia nhng nghip v bo him thng mi no? Cu 2: Bng t l t vong trong BHNT ? ii. bi tp Cu 3: i tu sng Hn c 30 con tu u c bo him vt cht thn tu ngang gi tr v bo him trch nhim dn s ca ch tu vi hn mc trch nhim 3/4 ti Bo Vit Nng t ngy 1/1/2000. Trong nm 2000 hai con tu A v B ca i tu sng Hn b tai nn V 1: Tu A gp bo ln, gi bo lm h hng mt s trang thit b trn tu tr gi 12.000 USD. Thuyn trng ra lnh phi vo cng lnh nn, ton b chi ph ht 20.000 USD. V 2: Tu B m va vi tu M ca Nht Bn. Theo gim nh tu B c li 80% h hng phi sa cha ht 2000USD, thit hi kinh doanh l 1200USD. Tu M c li 20%, h hng phi sa cha ht 5000USD, thit hi kinh doanh l 2 000USD. Yu cu: Hy xc nh s tin bi thng thc t ca Bo Vit Nng v s tin cn thit hi ca i tu sng Hn? Bit rng: a. V th hai gii quyt theo trch nhim n b. Tu A v tu B u c bo him theo iu kin mi ri ro. c. Tu M c bo him vt cht thn tu ngang gi tr theo iu kin mi ri ro v TNDS ca ch tu vi hn mc trch nhim 3/4 ti cng ty bo him Tokyo. ( s 97) i. l thuyt Cu1: Vai tr ca bo him trong iu kin kinh t th trng? So snh BHXH vi BHTM ? V sao ni bo him con ngi trong BHTM l loi hnh bo him b xung hu hiu cho BHXH ? Cu 2: Gi tr hin ti, gi tr o hn, gi tr gii c trong BHNT? Cho v d minh ho ? ii. bi tp Cu 3: i tu Sng Vn c 20 con tu u c bo him vt cht thn tu v bo him trch nhim dn s ca ch tu vi hn mc trch nhim 3/4 ti Bo Vit Ninh Bnh t ngy 1/1/2000. Trong nm 2000 hai con tu A v B ca i tu Sng Vn b tai nn: V 1: Tu A gp bo ln, gi bo lm h hng mt s trang thit b trn tu tr gi 2.000 USD. Thuyn trng ra lnh phi vo cng lnh nn, ton b chi ph ht 12.000 USD. V 2: Tu B m va vi tu M ca Hn Quc. Theo gim nh tu B c li 60% h hng phi sa cha ht 12.000 USD, thit hi kinh doanh l 1.200 USD. Tu M c li 40%, h hng phi sa cha ht 15.000 USD, thit hi kinh doanh l 2.000 USD.

Yu cu: Hy xc nh s tin bi thng thc t ca Bo Vit Ninh Bnh v s tin cn thit hi ca i tu Sng Vn? Bit rng: a. Tu A c bo him vt cht thn tu theo iu kin bo him ITC vi s tin bo him bng 80% so vi gi tr bo him. b.Tu B c bo him vt cht thn tu ngang gi tr theo iu kin BH ITC. c. Tu M c bo him vt cht thn tu ngang gi tr theo iu kin bo him ITC v TNDS ca ch tu vi hn mc trch nhim 3/4 ti cng ty bo him Y. ( s 98) i. l thuyt Cu1: Hy so snh BH ti sn, BH trch nhim v BH con ngi trong BH thng mi? Cu 2: Vai tr ca BHXH i vi ngi lao ng v ngi s dng lao ng trong iu kin kinh t th trng ? V sao tin lng l c s ch yu xc nh mc ng gp BHXH ca ngi lao ng v ngi s dng lao ng ? ii. bi tp Cu 3: i tu Quang Trung c 20 con tu u c bo him vt cht thn tu v bo him trch nhim dn s ca ch tu vi hn mc trch nhim 3/4 ti Bo Vit Bnh nh t ngy 1/1/2000. Trong nm 2000 hai con tu Av B ca i tu Quang Trung b tai nn: V 1: Tu A m va phi ngm, nc bin r r lm h hng mt lng hng ch trn tu A thit hi 20.000USD. Thuyn trng ra lnh dng 2 kin hng bt l thng thit hi 4.000 USD chi ph c lin quan 1.000 USD. V n cng ch, ch tu sa cha l thng ht 10.000 USD. V 2: Tu B m va vi tu M ca Hn Quc. Theo gim nh tu B c li 60% h hng phi sa cha ht 12.000USD, thit hi kinh doanh l 1.000USD. Tu M c li 40%, h hng phi sa cha ht 15.000USD, thit hi kinh doanh l 3 000USD. Yu cu: Hy xc nh s tin bi thng thc t ca Bo Vit Bnh nh v s tin cn thit hi ca i tu Quang Trung? Bit rng: a. Hng ho ch trn tu A trc khi b tn tht c gi tr bo him l 200.000 USD. Tu A trc khi b tn tht c gi tr bo him l 160.000 USD b. Tu A v tu B c bo him vt cht thn tu ngang gi tr theo iu kin bo him ITC. c. Tu M c bo him vt cht thn tu ngang gi tr theo iu kin bo him ITC v TNDS ca ch tu vi hn mc trch nhim 3/4 ti cng ty bo him Y. ( 99) i. l thuyt Cu 1: c im ca ho hon v s cn thit phi bo him ho hon ? i tng, phm vi, s tin bo him v gi tr bo him trong nghip v bo him ho hon? Cu 2: Qu bo him x hi v mc ch s dng qu? V sao tin lng l cn c xc nh mc ng gp BHXH ca ngi lao ng v ngi s dng lao ng? ii. bi tp Cu 3: Mt l hng xut khu c bo him ngang gi tr vi tng gi tr bo him (gi CIF) l 200.000 USD trong ca: + Ch hng X: 120.000 USD + Ch hng Y: 80.000 USD. Con tu c bo him ngang gi tr vi s tin bo him l 300.000 USD. Trong chuyn hnh trnh, tu b mc cn, thn tu h hng phi sa cha ti cng n ht 2.000 USD. thot nn, thuyn trng ra lnh phi nm mt s

hng ho ca ch hng Y xung bin tr gi 20.000USD, chi ph c lin quan l 2000 USD. Ti cng n, trong khi bc d, mt kin hng ca ch hng X ri xung bin mt tch tr gi 10.000USD. Sau , thuyn trng tuyn b ng gp tn tht chung. Yu cu: Hy xc nh s tin 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 mua bo him theo iu kin B: con tu c bo him theo iu kin mi ri ro (ITC) Cu 4: Xe t A c 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 1/1/2000. S tin bo him thn v xe bng 45% so vi gi tr thc t ca xe. Ngy 26/9/2000 xe A m va vi xe B, theo gim nh xe A c li 80% v h hng ton b, gi tr tn thu l 10.000.000. Xe B c li 20%, h hng phi sa cha ht 2.000.000, thit hi kinh doanh l 1.000.000. 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 bi thng thc t ca mi cng ty bo him? Bit rng: Khi tham gia bo him, xe A s dng c 4 nm, gi tr ton b thc t ca xe l 200.000.000. T l khu hao ca xe mi nm l 5%. Cc cng ty bo him u khng ch mc trch nhim ca mnh mc: 30.000.000/ti sn/v tai nn v 12.000.000/ngi/v tai nn. ( 100) i. l thuyt Cu 1: Cc nguyn tc hot ng bo him thng mi? Cu 2: Hy trnh by nhng ni dung c bn ca nghip v bo him tai nn hnh khch? ii. bi tp Cu 3: Mt l hng xut khu c bo him ngang gi tr vi tng gi tr bo him (gi CIF) l 300.000 USD, trong : + Ch hng X: 100.000 USD. + Ch hng Y: 160.000 USD. + Ch hng Z: 40.000 USD. Gi tr con tu trc khi ri cng l: 200.000 USD. Trong qu trnh vn chuyn, 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 20.000 USD ca ch hng Y bt l thng. V n cng, ch tu phi sa cha ht 6.000 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 theo iu kin mi ri ro. Cu 4: Ch xe t M mua 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 1/1/1999. S tin bo him thn v xe bng 45% v s tin bo him tng thnh ng c bng 15% so vi gi tr thc t xe khi tham gia bo him. Ngy 5/9/1999, 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 18 triu 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 xe s dng c 2 nm, gi tr thc t chic xe l 25 triu ng. T l khu hao ca xe l 5% mi nm. ( s 18) Cu 1: Hy so snh BHXH vi BHTM ? Cu 2: Cc loi hnh Bo him Nhn th ch yu?

Cu 3: Xe t A 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 1/1/2000. S tin bo him thn v xe bng 50% so vi gi tr thc t ca xe. Ngy 26/9/2000 xe A m va vi xe B, theo gim nh xe A c li 80% v h hng ton b gi tr tn thu l 10.000.000. Xe B c li 20%, h hng phi sa cha ht 5.000.000, thit hi kinh doanh l 4.000.000. 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) Hy xc nh s tin bi thng thc t ca mi Cty BH , v s tin cn thit hi ca mi ch xe? Bit rng: Xe A s dng c 5 nm, khi tham gia bo him gi tr ton b thc t ca xe l 300.000.000. T l khu hao ca xe mi nm l 5%. Cc cng ty bo him u khng ch mc trch nhim ca mnh mc: 30.000.000/ v v ti sn v 12.000.000/ngi/v tai nn. ( s 19) Cu1: Hy trnh by nhng ni dung c bn ca nghip v Bo him vt cht thn xe c gii ? So snh nghip v ny vi nghip v Bo him trch nhim dn s ca ch xe c gii i vi ngi th ba? Cu 2: Vai tr v nguyn tc hot ng ca BHTM ? Cu 3: 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 1/1/1999. S tin bo him thn v xe bng 45% v s tin bo him tng thnh ng c bng 10% so vi gi tr thc t xe khi tham gia bo him. Ngy 5/10/1999, 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 60% gi tr. Hy xc nh s tin bi thng thc t ca cng ty bo him (A) ? Bit rng: Khi tham gia bo him xe s dng c ba nm, gi tr thc t chic xe l 450.000.000 ng. T l khu hao ca xe l 5% mi nm. ( 78) Cu 1: Mi quan h gia cc loi ch s: Hon thnh k hoch, nhim v k hoch, thc hin (bin ng) trong thng k bo him? Ly v d minh ho? Cu 2: Khi phn tch c cu khai thc nhim v bo him nhn th hn hp 5 nm v 10 nm, c th s dng nhng ch tiu? nhng tiu thc thng k? ngha mi ch tiu, tiu thc khi s dng phn tch? Cu 3: Hy d bo ngn hn s L tham gia BHXH tnh X nm 2000; 2001; 2002 qua s liu sau: Nm 90 91 92 93 94 95 96 97 98 99 S lao ng (1000ngi) 16,8 17,5 17,9 18,7 18,9 19,4 19,9 20,6 22,7 23,8 Cu 4: Hy phn tch cc nhn t nh hng n s bin ng v doanh thu ph bo him hc sinh thnh ph A qua bng s liu sau y: 1997 1998 Loi hc sinh S hc sinh Mc ph BH S hc sinh Mc ph BH tham gia BH (/hs) tham gia BH (/hs) 1. Nh tr mu gio 4.200 10.000 4.500 10.000 2. Tiu hc 8.000 10.000 8.600 20.000 3. TH c s 10.000 20.000 12.000 20.000 4. TH ph thng 5.000 20.000 5.500 40.000 5. i hc,THCN 600 40.000 400 40.000 v dy ngh