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Mt l hng knh xut khu c bo him ngang gi tr vi tng s tin bo him (gi CIF) l 1

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 =198.700x 100 = 10 (%)

1.987.000

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 = - 56.300 (USD)

Shng = 150.000 93.700 =

+ 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%):


b. Min thng khng khu tr 70.000 USD (7%):


- 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 )

t =8.000x 100 = 1,8868 (%)

424.000

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 (Si - 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 hiTu ATu B

1. Li20%80%

2. Thit hi thn tu3200 USD2400USD

3. Thit hi kinh doanh-600 USD

4. Thit hi hng ho2000 USD1.000 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 hiTu ATu B

1. Li40 %60%

2. Thit hi thn tu32.000 USD30.000USD

3. Thit hi kinh doanh8.000 USD6.000 USD

4. Thit hi hng ho20.000 USD10.000 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 = 97931l43 = 97673

l41 = 97847l44 = 97578

l42 = 97762l45 = 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:

EMBED Equation.3

(1)

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:

(2)

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

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

(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)

(10)

Bi gii:

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

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)5x 50.000.000

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

= 43.563 (/ngi)

Bi 8. 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 qx (%0)Tui (x)T l t vong qx (%0)

180,6403,2

191,2413,6

201,6424,2

211,8434,4

222,0444,6

232,4454,8

Bi gii:

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

- T l t vong tui x:

qx = eq \f(dx, lx) ( dx = qx x lx

- S ngi t vong gia tui x v x+1

dx = lx - lx + 1 ( lx+1 = lx - dx

xqx (%0)lxdx

403,210003,200

413,6996,83,588

424,2993,2124,171

434,4989,0414,352

444,6984,6894,530

454,8980,159

f40 =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 (1/1,04)5x 50.000.000

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

(8)

xqx (%0)lxdx

180,610000,600

191,2999,41,199

201,6998,2011,597

211,8996,6041,794

222,0994,811,990

232,4992,82

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.v tnh20022003200420052006

1. Sn lng la - QiTn5.5004.0005.7505.2504.500

2. DTGT la - Siha1.0001.0001.0001.0001.000

3. Nng sut la - WiTn/ha5,504,005,755,254,50

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=5.500 + 4.000 + 5.750 + 5.250 + 4.500= 5 (T/ha)

( Si1.000 + 1.000 +1.000 + 1.000 + 1.000

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 Stx k =(5 - 4) x 1.000 + (5 - 4,5) x 1.000x 70% = 0,21 (T/ha)

( Si1.000 + 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 =Qtx 100 = 0,21x 100 = 4,2 (%)

W5

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.

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%):


W =( Qi=5.500 + 4.000 + 5.750 + 5.250 + 4.500= 5 (T/ha)

( Si1.000 + 1.000 +1.000 + 1.000 + 1.000

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=(5 - 4 10% x 5) x 1.000= 0,1 (T/ha)

( Si1.000 + 1.000 +1.000 + 1.000 + 1.000


T =Qtx 100 = 0,1x 100 = 2 (%)

W5


f = T x Sb


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%).


W =( Qi=5.500 + 4.000 + 5.750 + 5.250 + 4.500= 5 (T/ha)

( Si1.000 + 1.000 +1.000 + 1.000 + 1.000

Bc 2: Xc nh sn lng tn tht bnh qun trn 1 n v bo him.Qt =( (W Wt) x St=(5 - 4) x 1.000= 0,2 (T/ha)

( Si1.000 + 1.000 +1.000 + 1.000 + 1.000


T =Qtx 100 = 0,2x 100 = 4 (%)

W5


f = T x Sb


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 tiun v20072008200920102011

1.Sn lng laTn12.0009.80010.80014.7008.100

2. Nng sut laT/ ha7,405,906,908,305,50

3. Gi la/kg1.7001.90020002.1002.300

Yu cu:

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 chungTrc 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 USDPhn 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 USDChi 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 USDChi 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 USDVy 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 USDGi tr cc ph l hng st xy dng:22 USD/tn x 3.000 tn = 66.000 USDCng: 5.596.950 USDGi 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 USDGi 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 USDTng 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 USDBc 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 USDPha ch hng xi mng phi ng gp:699.200 USD x 0,008354 = 5.841 USDPha ch hng st xy dng phi ng gp:1.350.000 USD x 0,008354 = 11.278 USDBc 5: Tnh kt qu thanh ton ti chnhPha 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 USDVy ch tu c thanh ton:59.876 USD - 46.757 USD = 13.119 USDPha 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 USDPha 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._1491414017.unknown

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