Professional Documents
Culture Documents
b. Thanh khoan
c. An toan
d. Dai han
Cau 37: Co so lieu ve mot nghiep vu trong nam nh sau:
Hp
ong
goc
STBH
(M)
Ph goc
(UM)
Tr gia thiet
hai (M)
1
2
3
4
5
10
20
15
8
9
20.000
35.000
7.000
5.000
11.000
8
6
7
3
-
Cau 41: Trch so lieu trong bang t vong cua mot cong ty bao
hiem nhan tho nh sau:
o
tuoi
So
song
So t
vong
o
tuoi
So
song
So t
vong
30
31
32
33
97.93
5
-
90
95
105
121
34
35
36
37
138
158
183
210
Hoan thien cac so lieu con thieu trong bang t vong tren. Sau
o tnh ph ma ngi tham gia bao hiem phai ong cho cac hp
ong sau ay, cho biet thi han cua hp ong la 5 nam bat
au t nam 31 tuoi, lai suat ky thuat la 5%/nam, trng hp
t vong xay ra vao cuoi nam, so tien bao hiem 100 trieu VN
(s dung cho cac cau hoi t 42 en 46)
Cau 42: Hp ong bao hiem la hp ong sinh ky, ph ong duy
nhat mot lan
a. 66,7
b. 53,2
c. 67,3
d. Mot so khac (cho ket qua)
Cau 43: Hp ong bao hiem la hp ong sinh ky, ph ong san
bang eu moi nam
a. 6,5
b. 7,8
c. 5,3
d. Mot so khac (cho ket qua)
Cau 44: Hp ong bao hiem la hp ong t ky, ph ong duy
nhat mot lan
a. 0,95
b. 0,15
c. 0,125
d. Mot so khac (cho ket qua)
Cau 45: Hp ong bao hiem la hp ong t ky, ph ong san
bang eu moi nam.
a. 0,11
b. 0,12
c. 0,105
d. Mot so khac (cho ket qua)
Cau 46: Hp ong bao hiem la hp ong t ky, ph ong
tng ng cho rui ro moi nam
Ket qua la:
Cau 47: Quy d phong boi thng cho nhng ton that cha
giai quyet cua cong ty bao hiem phi nhan tho la quy:
a. Dung chi tra cho nhng rui ro xay ra trong nam trc nhng
boi thng nam tai chnh sau.
b. Dung chi tra cho nhng ton that xay ra cho nhng hp
ong ky ket trong nam tai chnh sau.
c. Dung chi tra cho nhng hp ong ky nam trc nhng
rui ro ton that xay ra trong nam tai chnh sau.
d. Dung chi tra cho nhng ton that se xay ra trong nam tai
chnh sau.
Cau 48: Quy d phong ph cho trach nhiem cha hoan thanh
cua cong ty bao hiem phi nhan tho la quy:
a. Dung chi tra cho nhng rui ro ton that xay ra nam tai
chnh sau.
b. Dung chi tra cho nhng hp ong ky nam trc nhng
rui ro ton that xay ra trong nam tai chnh sau.
c. Dung chi tra cho nhng rui ro xay ra nam trc nhng boi
thng nam tai chnh sau.
d. Dung chi tra cho nhng hp ong ky ket trong nam tai
chnh sau.
Cau 49: Bao hiem An sinh giao duc la loai hnh bao hiem:
a. Sinh ky
b. T ky
c. Hon hp
d. Tron i
Cau 50: Bao hiem nien kim nhan tho la loai hnh bao hiem:
a. Sinh ky
b. T ky
c. Hon hp
d. Tron i
PHAN 2: BAI TAP THC HANH
BAI 1: Trch so lieu trong bang t vong cua mot cong ty bao
hiem nhan tho nh sau:
o
tuoi
So
song
So t
vong
o
tuoi
So
song
So t
vong
30
31
32
33
34
35
97.93
1
97.84
7
97.76
2
97.67
3
97.57
8
84
85
89
95
101
107
36
37
38
39
40
41
97.37
0
97.25
5
97.13
1
96.99
7
96850
96.68
115
124
134
147
162
179
97.47
7
YEU CAU: Tnh ph cho nhng hp ong sau ay biet rang thi
han cua hp ong la 10 nam bat au vao nam 30 tuoi, lai
suat ky thuat 4%/nam, t vong xay ra vao cuoi nam, so tien
bao hiem 100 trieu VN.
1. Hp ong sinh ky, ph duy nhat.
2. Hp ong sinh ky, ph san bang.
3. Hp ong t ky, ph duy nhat.
4. Hp ong t ky, ph san bang.
5. Hp ong t ky, ph tng ng cho rui ro moi nam.
6. Ve o th bieu dien ph san bang va ph tng ng rui ro
moi nam cho hp ong t ky.
7. Hp ong hon hp, ph duy nhat.
8. Hp ong hon hp, ph san bang.
9. Hp ong hon hp, ph tng ng cho rui ro moi nam.
BAI 2: Trch so lieu trong bang t vong cua mot cong ty bao
hiem nhan tho nh sau:
o
tuoi
So
song
So t
vong
o
tuoi
So
song
So t
vong
40
41
42
43
96.85
0
-
95
105
120
140
44
45
46
47
170
210
265
320
YEU CAU: Hoan thien so lieu con thieu trong bang t vong
noi tren, sau o tnh ph cho nhng hp ong sau ay biet rang
thi han cua hp ong la 6 nam bat au vao nam 40 tuoi,
lai suat ky thuat 4.5%/nam, t vong xay ra vao gia nam, so
tien bao hiem 150 trieu VN.
1. Hp ong sinh ky, ph duy nhat.
2. Hp ong sinh ky, ph san bang.
3. Hp ong t ky, ph duy nhat.
4. Hp ong t ky, ph san bang.
5. Hp ong t ky, ph tng ng cho rui ro moi nam.
6. Ve o th bieu dien ph san bang va ph tng ng rui ro
moi nam cho hp ong t ky.
BAI 3: Trch so lieu trong bang t vong cua mot cong ty bao
hiem nhan tho nh sau:
o
tuoi
So
song
So t
vong
o
tuoi
So
song
So t
vong
40
41
42
43
97.83
1
-
90
100
115
135
44
45
46
47
165
205
260
315
YEU CAU: Hoan thien so lieu con thieu trong bang t vong
noi tren, sau o tnh ph cho nhng hp ong sau ay biet rang
thi han cua hp ong la 6 nam bat au vao nam 41 tuoi,
lai suat ky thuat 4%/nam, t vong xay ra vao 3/4 nam, so
tien bao hiem 150 trieu VN.
1. Hp ong sinh ky, ph duy nhat.
2. Hp ong sinh ky, ph san bang.
3. Hp ong t ky, ph duy nhat.
4. Hp ong t ky, ph san bang.
5. Hp ong t ky, ph tng ng cho rui ro moi nam.
6. Ve o th bieu dien ph san bang va ph tng ng rui ro
moi nam cho hp ong t ky.
BAI 4:
Trch so lieu trong bang t vong cua mot cong ty
bao hiem nhan tho nh sau:
o
tuoi
So
song
40
41
42
43
97.55
0
-
So t
vong
92
102
117
137
o
tuoi
So
song
So t
vong
44
45
46
47
167
207
262
317
YEU CAU: Hoan thien so lieu con thieu trong bang t vong
noi tren, sau o tnh ph cho nhng hp ong sau ay biet rang
thi han cua hp ong la 6 nam bat au vao nam 42 tuoi,
lai suat ky thuat 3.5%/nam, t vong xay ra vao 1/4 nam, so
tien bao hiem 150 trieu VN.
1. Hp ong sinh ky, ph duy nhat.
2. Hp ong sinh ky, ph san bang.
3. Hp ong t ky, ph duy nhat.
4. Hp ong t ky, ph san bang.
5. Hp ong t ky, ph tng ng cho rui ro moi nam.
6. Ve o th bieu dien ph san bang va ph tng ng rui ro
moi nam cho hp ong t ky.
BAI 5: Co so lieu ve thu nhap ph bao hiem goc cua mot
loai nghiep vu trong nam nh sau:
Thi
han
1
2
3
4
5
6
7
8
9
1 nam
6 thang
3 thang
1.080.000
240.000
264.000
360.000
180.000
288.000
360.000
120.000
132.000
108.000
12.000
36.000
39.000
24.000
36.000
96.000
36.000
24.000
12.000
3.600
3.600
18.000
2.400
2.400
13.200
1.200
2.400
1
0
10
11
12
Tong
cong
240.000
180.000
264.000
3.708.000
12.000
18.000
13.200
199.200
13.200
2.400
1.200
16.800
YEU CAU:
1. Tnh d phong ph cua nghiep vu tren theo phng phap ty
le.
2. Tnh d phong ph theo phng phap 1/24.
3. Tnh d phong ph theo phng phap 1/8.
Cho biet: Nghiep vu bao hiem nay co c cau ph 25% - 75%
Bai 5 bis: Vao thi iem 31/12/2006 co so lieu ve thu nhap ph
bao hiem cua nghiep vu bao hiem tai san nh sau:
1
1
Thi
han
1
2
3
4
5
6
7
8
9
10
11
12
3 nam
2 nam
1,5 nam
1.404.000
312.000
343.000
360.000
257.000
560.000
360.000
312.000
423.000
240.000
245.000
356.000
356.000
457.000
24.000
78.500
24.000
123.600
57.800
234.900
458.000
37.700
39.000
123.000
45.000
67.800
35.700
124.500
35.600
67.900
13.200
145.600
28.400
45.200
39.000
69.000
oi tng
Ban giam oc
(tuoi t 45-60)
10
25
150
STBH
(trieu
VN)
30
5
20
15
10
Loai hnh
bao
hiem
- TNCN
24/24
- SMCN
-TNCN
24/24
-TNCN
24/24
-TNCN
24/24
Trong so nhan vien van phong va cong nhan san xuat vao
au nam nay co khoang 20% va ky hp ong th viec 3
thang, sau o doanh nghiep se ky tiep hp ong dai han cho
so ngi nay khoang 80%.
YEU CAU:
1. Xac nh ph bao hiem ma doanh nghiep phai ong mot
lan ngay t au trong khoang thi gian t 1/1/2xx1 en
31/12/2xx1?
2. Neu doanh nghiep yeu cau ong ph lam 3 lan moi lan
cach nhau 4 thang th so ph phai ong moi lan la bao
nhieu?
BAI 10: Cong ty bao hiem X trong nam nghiep vu n bao ve
cac hp ong rui ro hoa hoan cua mnh bang mot hp ong
tai bao hiem so thanh, c xac nh nh sau:
- Ngi nhng gi lai 35%
- Ngi nhan chu trach nhiem 65%
Trong nam nghiep vu a phat sinh cac hp ong goc vi so
tien bao hiem (STBH), ph va thiet hai nh sau:
Hp
ong
goc
1
2
3
4
STBH (M)
10
8
7
4
Ph goc
(UM)
15.000
12.000
10.500
6.000
Thiet hai
(M)
8
2.5
1
4
5
6
7
8
9
10
1.7
0.9
0.85
0.6
0.4
0.3
2.550
1.350
1.275
900
600
450
0.85
0.5
-
Loai rui
ro
1
2
3
4
5
6
STBH
(M)
A
C
A
B
C
B
16
10
0,8
18
4
7
Ph goc
(UM)
16.000
30.000
800
90.000
12.000
35.000
Tr gia
thiet hai
(M)
5
8
0.6
13
2
STBH
(M)
10
20
15
8
9
Ph goc
(UM)
20.000
35.000
7.000
5.000
11.000
Tr gia
thiet hai (M)
8
6
7
3
-
1
5
YEU CAU:
1. Trong nam ton that xay ra cho mat hang gia v la 20.000.
Xac nh trach nhiem cua cac hp ong R, S, T. Cho biet
n v tnh la USD.
2. Neu ton that xay ra cho mat hang hng lieu la 10.000.
Xac nh trach nhiem cua cac hp ong R, S, T.
3. Neu ton that xay ra cho mat hang hng lieu la 9.000.
Xac nh trach nhiem cua cac hp ong R, S, T.
BAI 16: Mot kho hang co cac mat hang:hang A, tr gia:
200.000; hang B tr gia: 100.000; hang C tr gia: 110.000; hang D
tr gia: 90.000 va cac mat hang khac tr gia: 200.000. Trong
nam co cac hp ong bao hiem c ky ket nh sau:
- Hp ong X am bao cho hang A va hang B vi STBH:
230.000
- Hp ong Y am bao cho hang B, hang C va hang D vi
STBH: 270.000
- Hp ong Z am bao cho hang E, hang C va mat hang
khac vi STBH: 350.000
Trong nam ton that xay ra cho mat hang B la 95.000 va C la
80.000
YEU CAU: Xac nh trach nhiem cua cac hp ong X, Y, Z. Cho
biet n v tnh la USD.
BAI 17: Mot kho hang co cac mat hang: hang A, tr gia:
250.000; hang B tr gia: 150.000; hang C tr gia: 160.000; hang D
tr gia: 140.000, hang E tr gia: 85.000 va cac mat hang khac
tr gia: 250.000.
Trong nam co cac hp ong bao hiem c ky ket nh sau:
- Hp ong X am bao cho hang A va hang E vi STBH:
234.500
- Hp ong Y am bao cho hang B, hang C va hang D vi
STBH: 360.000
- Hp ong Z am bao cho hang F, hang C va mat hang
khac vi STBH: 828.000
Trong nam ton that xay ra cho mat hang B la 145.000, hang C
la 130.000 va hang E la 85.000.
YEU CAU: Xac nh trach nhiem cua cac hp ong X, Y, Z.
Cho biet n v tnh la USD.
BAI 18: Mot con tau tr gia 1.000.000 USD ch 700.000 USD hang
hoa, tren hanh trnh tau gap bao b anh dat mac can lam h
hong tau c tnh chi ph sa cha 10.000 USD va hang hoa o
v h hai la 155.000 USD. e thoat can, thuyen trng ra lenh:
- Vt 100.000 USD hang hoa e lam nhe tau
- Thuc may vt can lam hong mot noi hi 60.000 USD
- Lng phu troi cho thuy thu trong cong tac cu tau 6.000
USD
- Chi ph phan loai va ong goi lai hang hoa khi ve en
ben la 5.000 USD.
1
7
YEU CAU: Hay phan biet ton that chung va ton that rieng ?
BAI 19:
1.
Ton that va chi tieu cua tau (n v USD):
- Tien sa cha may tau hong khi lam noi tau: 2.500
- Tien d hang lu kho xa lan va xep tr lai so hang a
d xuong cho nhe tau; 1.000
- Tien cu ho tra cho tau lai dat lam noi tau: 11.500
- Gia tr en ben trang thai hong: 67.500
2.
Ton that va chi tieu cua hang:
- Gia tr hang nem xuong bien khi lam noi tau: 5.000
- Hang hong khi phai d hang bat buoc lu kho va xep tr
lai: 1.000
- Gia tr en ben trang thai hong: 134.000.
YEU CAU: Xac nh va phan bo TTC.
BAI 20: Mot con tau tr gia 1.100.000 USD, ch hang hoa tr
gia 1.000.000 USD, tren hanh trnh tau gap bao b anh dat va
mac can lam h hong ve hang la 63.000 USD, h hong ve tau
la 50.000 USD. e lam noi tau thuyen trng ra lenh:
- Vt mot so hang tren boong tr gia 150.000 USD,
- Thuc may lam hong mot noi hi d kien phai sa cha
45.000 USD.
- Chi ph nem hang xuong bien la 3.700 USD.
Khi ve en ben, thuyen trng tuyen bo ton that chung.
YEU CAU: Xac nh va phan bo TTC.
BAI 21: Tau Cu Long ch hang nhap khau cho Viet Nam bao
gom:
- Hang knh xay dng tr gia 60.000 USD
- Hang bach hoa tr gia 40.000 USD
Tren hanh trnh tau gap bao ln thoi tau troi dat va b mac
can. H hai cua tau va hang sau khi b mac can nh sau:
- H hai ve tau: 10.000 USD
- H hai ve hang knh: 6.000 USD
- H hai ve hang bach hoa: 4.000 USD
e lam noi tau, thuyen trng ra lenh nem mot so hang knh
xuong bien cho nhe tau, ong thi cho tau thuc may chay vi
cong suat toi a lam mot may tau b hong.
YEU CAU: Tnh toan va phan bo TTC biet rang:
- Hang knh nem xuong bien tr gia 5.000 USD
- Sa cha may tau hong: 5.000 USD
- Gia tr tau khi ri ben: 120.000 USD
BAI 22: Tau mac can, a ngam lam thung vo tau, nc vo
ham so 1, lam h hai hang hoa trong ham nay. e cu van
tau va hang, thuyen trng a quyet nh:
1
8
BAI 23: Mot cong ty thng mai mua 10.000 tan bot m (200.000
bao) van chuyen t Phap ve, mua bao hiem theo ieu kien B +
rui ro chien tranh co STBH 1.600.000 USD. Tren hanh trnh tau
gap thi tiet xau phai ghe vao cang gan nhat, sau 5 ngay
tau tiep tuc hanh trnh va ve en Cang Sai Gon. Khi d hang
giam nh vien thay h hong mat mat nh sau:
- 8.500 bao b t nc bien, trong o 7.200 bao b moc en
va 1.300 bao giam gia tr 50%.
- Bao b b rach v 1.800 bao, quet hot con c 25 tan co
lan tap chat giam gia tr 30%.
- Cong quet hot 2.400 USD, ph giam nh hang b t nc
bien 3.000 USD.
YEU CAU: Xac nh ton that va trach nhiem cua bao hiem
hang hoa.
BAI 24: Mot chu hang Viet Nam mua 1.000 tan nha PVC tr gia
2.000.000 USD, hp ong chuyen ch t Han Quoc ve Hai
Phong, chu hang tham gia bao hiem theo ieu kien B vi STBH
2.100.000 USD. Tren hanh trnh tau gap bao phai ghe vao mot
cang lanh nan, sau 5 ngay tau tiep tuc hanh trnh va ve en
Hai Phong an toan. Qua trnh boc d hang thay co h hong
mat mat, can c bien ban giam nh va cac tai lieu lien
quan, chu hang yeu cau boi thng 250.000 USD va 3.000.000
ong. Ho s oi boi thng co:
- 2.000 bao (moi bao 25 kg) b ngam nc hong hoan toan
- 2.000 bao b rach v, trong lng quet hot c 30 tan lan
tap chat giam gia tr 30%.
- Van tai n ghi chu: Bao b muc, mot so bao co hien tng
rach.
1
9
YEU CAU: Xac nh so tien boi thng cua Bao Viet biet
3.000.000 ong la chi ph giam nh.
BAI 25: Tau Hong Hai ch hang nhap khau cho Viet Nam t
Australia ve cang Sai Gon. Tren ng gap bao va b mac can
lam hong may tau . Thuyen trng anh tn hieu cap cu
nh mot tau cu ho keo vao cang gan o e sa cha. Sau
mot tuan tau tiep tuc hanh trnh. Khi ve gan en cang Sai
Gon, tau va phai a ngam lam thung vo tau. e ngan nc
bt tran vao, thuyen trng ra lenh s dung mot so hang
hoa (vai) bt tam lo thung, ong thi thuc may het cong
suat vt can va ve en ben an toan.
2
0