三、貿易單據審改 (本題共10 小題,每小題3 分,合計30 分) 請根據所附之信用狀內容,審核匯票、商業發票、包裝單、提單及保險單之編號cde...內容,並…

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三、貿易單據審改 (本題共10 小題,每小題3 分,合計30 分) 請根據所附之信用狀內容,審核匯票、商業發票、包裝單、提單及保險單之編號cde...內容,並將錯誤之編號及正確答案依序寫在答案紙。(每題錯誤編號1 分及正確答案2 分) Mega International Commercial Bank Co., Ltd. Head Office Foreign Department Taipei, Taiwan Beneficiary Welcome Enterprise Co., Ltd. 12F, No.1968, Fen Liao E. Rd., Lin Kou New Taipei City, Taiwan, R.O.C. Date: April 26, 2013 Advising No. 20138967 Dear Sirs, Without any responsibility and /or engagement on our part, we have the pleasure of advising you that we have received an authenticated S.W.I.F.T message from MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD., LOS ANGELES BRANCH Reading as follows: QUOTE MT 700 ISSUE OF A DOCUMENTARY CREDIT Sequence of Total 27 : 1/1 Form of Doc. Credit 40A : IRREVOCABLE Doc. Credit Number 20 : MIC1304258 Date of Issue 31C : 130425 Applicable Rules 40E : UCP LATEST VERSION Date and Place of Expiry 31D : 130720 PLACE TAIWAN Applicant 50 : ADVANCED BUSINESS PRODUCTS INC. 5000 INTERNET BLVD., STE. 666, FRISCO, CO 80401 UNITED STATES Beneficiary 59 : WELCOME ENTERPRISE CO., LTD. 12F, NO.1968, FEN LIAO E. RD., LIN KOU, NEW TAIPEI CITY TAIWAN, R.O.C. Currency Code Amount 32B : USD68,280.00 Available with/by 41D : MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD. TAIPEI BY NEGOTIATION Drafts at..... 42C : SIGHT FOR 80 PCT OF INVOICE VALUE Drawee 42D : OPENING BANK Partial Shipments 43P : PERMITTED Transshipment 43T : PROHIBITED Port of Loading 44E : ANY ASIAN PORT Port of Discharge 44F : LONG BEACH 102-02 國貿業務乙級6-3 Place of Delivery 44B : DENVER Latest Date of Shipment 44C : 130705 Description of Goods 45A : 5,500 PCS OF CALCULATORS TRADE TERMS: CIP DENVER AS PER SALES CONFIRMATION NO. AB-130315 DATED MARCH 15, 2013 Documents Required 46A : 1. SIGNED COMMERCIAL INVOICE IN FOUR COPIES 2. PACKING LIST IN THREE COPIES SHOWING NW, GW AND MEAS OF EACH CARTON 3. INSURANCE POLICY/CERTIFICATE IN DUPLICATE ISSUED OR ENDORSED TO OUR ORDER FOR CIP VALUE OF GOODS COVERING INSTITUTE CARGO CLAUSES (A), INSTITUTE WAR CLAUSES (CARGO) CLAIMS IF ANY PAYABLE IN UNITED STATES NOMINATING THE PARTY TO PAY SUCH CLAIMS 4. FULL SET(3/3) OF CLEAN ON BOARD BILLS OF LADING CONSIGNED TO OUR ORDER MARKED FREIGHT PREPAID AND BENEFICIARY′S NAME WITH FULL ADDRESS AS SHIPPER NOTIFY APPLICANT 5. BENEFICIARY′S CERTIFICATE STATING THAT ONE COMPLETE SET OF NON-NEGOTIABLE STIPULATED DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO APPLICANT WITHIN 3 DAYS AFTER SHIPMENT Additional Conditions 47A : 1. THE THIRD PARTY DOCUMENTS ARE ACCEPTABLE (EXCEPT DRAFT AND INVOICE) 2. ALL DOCUMENTS MUST BE ISSUED IN ENGLISH 3. INVOICE MUST BEAR DRAWN UNDER MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD., LOS ANGELES BRANCH, L/C NUMBER AND DATE 4. NEGOTIATION UNDER RESERVE OR GUARANTEE IS NOT ALLOWED 5. A DISCREPANCY FEE OF USD80 SHALL BE DEDUCTED FROM THE PROCEEDS FOR ALL DOCUMENTS NEGOTIATED WITH DISCREPANCIES DRAWN UNDER THIS L/C. THIS SUBJECT CHARGE SHALL BE FOR ACCOUNT OF THE BENEFICIARY Details of Charges 71B : ALL CHARGES OUTSIDE UNITED STATES ARE FOR ACCOUNT OF BENEFICIARY. Period for Presentation 48 : DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT NOT LATER THAN THE VALIDITY OF THIS CREDIT. Confirmation Instruction 49 : WITHOUT Instructions to Negotiating Bank 78 : DOCUMENTS TO BE SENT TO US IN ONE LOT BY COURIER SERVICE. THE AMOUNT OF EACH DRAFT MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT BY THE NEGOTIATING BANK FOR ALL PAYMENTS MADE IN CONFORMITY WITH THE TERMS AND CONDITIONS OF THE CREDIT AND WITHIN ITS VALIDITY. WE SHALL REMIT THE AMOUNT ON RECEIPT OF DOCUMENTS AS PER YOUR INSTRUCTIONS. Sender to Receiver Information 72 : PLS ACKNOWLEDGE RECEIPT BY MT730 Bill of Exchange No. AB-130618 Exchange for USD42,048.00 Taipei, JUNE 20, 2013 At SIGHT to pay this First of Exchange (Second Unpaid) Pay to the order of MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD. SAY U.S. DOLLARS FORTY TWO THOUSAND FORTY EIGHT ONLY value received Drawn under L/C No. MIC1304258 Dated APRIL 25, 2013 Issued by MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD., LOS ANGELES BRANCH To MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD. WELCOME ENTERPRISE CO., LTD. _______________________________ ○ ○ ○ ○ ○ Jerry Chiang 102-02 國貿業務乙級6-4 WELCOME ENTERPRISE CO., LTD. 12F, NO.1968, FEN LIAO E. RD. LIN KOU, NEW TAIPEI CITY TAIWAN, R.O.C. Tel: +886-2-260xxxxx Fax: +886-2-260xxxxx INVOICE No. AB-130618 Date: JUNE 20, 2013 Invoice of 3,400 PCS OF CALCULATORS For account and risk of Messrs. ADVANCED BUSINESS PRODUCTS INC. 5000 INTERNET BLVD., STE. 666, FRISCO, CO 80401, UNITED STATES Shipped Per S.S. JINHE V.193W Sailing on or about JUNE 20, 2013 Shipment From ANY ASIAN PORT To DENVER via LONG BEACH Marks & Nos. Quantity Description of Merchandise Unit Price Amount CALCULATORS 1,800 pcs. WC-712 Gift Calculator Max. Digits 12 USD17.20/pc. USD30,960.00 1,600 pcs. 3,400 pcs. WC-512 General Calculator Max. Digits 12 USD13.50/pc. USD21,600.00 USD52,560.00 vvvvvvvv vvvvvvvvvvvv WELCOME ENTERPRISE CO., LTD. 12F, NO.1968, FEN LIAO E. RD. LIN KOU, NEW TAIPEI CITY TAIWAN, R.O.C. Tel: +886-2-290xxxxx Fax: +886-2-290xxxxx PACKING/WEIGHT LIST No. AB-130618 Date: JUNE 20, 2013 PACKING LIST OF 3,400 PCS OF CALCULATORS MARKS & NOS. For account and risk of Messrs ADVANCED BUSINESS PRODUCTS INC., 5000 INTERNET BLVD., STE., 666, FRISCO, CO 80401, UNITED STATES Shipped Per S.S. JINHE V.193W Sailing on or about JUNE 20, 2013 Shipment From XXX To DENVER VIA LONG BEACH Packing No. Description Quantity Net Weight Gross Weight Measurement CALCULATORS 1-9 WC-712 Gift Calculator Max. Digits 12 @200 PCS 1800 PCS @15.5 KGS 139.5 KGS @17.0 KGS 153.0 KGS @0.068 CBM 0.612 CBM 10-29 WC-512 General Calculator Max. Digits 12 @80 PCS 1600 PCS @9.7 KGS 194.0 KGS @11.2 KGS 224.0 KGS @0.054 CBM 1.080 CBM 3400 PCS vvvvvvvv 333.5 KGS vvvvvvvvv 377.0KGS vvvvvvvvv 1.692 CBM vvvvvvvvvv ○ ○ ABP DENVER VIA LONG BEACH C/NO.1-29 MADE IN CHINA CIF DENVER SAY U.S. DOLLARS FIFTY TWO THOUSAND FIVE HUNDRED AND SIXTY ONLY DRAWN UNDER MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD., LOS ANGELES BRANCH, L/C NO. MIC1304258 DATED JUNE 20, 2013 AS PER SALES CONFIRMATION NO. AB-130315 DATED MARCH 15, 2013 WELCOME ENTERPRISE CO., LTD. _______________________________ ○ ○ ○ ○ ○ ○ ○ Jerry Chiang SAY TOTAL TWENTY NINE (29) CARTONS ONLY ○ ○ ○ ○ TOTAL: 29 CTNS vvvvvvvvvvvvvvv ○ ABP LONG BEACH VIA DENVER C/NO.1-29 MADE IN CHINA WELCOME ENTERPRISE CO., LTD. _______________________________ Jerry Chiang 102-02 國貿業務乙級6-5 B/L No. GUZLB998T6298 Shipper WELCOME ENTERPRISE CO., LTD. Consignee TO OUR ORDER Notify Party ADVANCED BUSINESS PRODUCTS INC. 5000 INTERNET BLVD., STE. 666, FRISCO CO 80401, UNITED STATES Pre-carriage by Place of Receipt CFS Ocean Vessel Voy. No. JINHE 193W Port of Loading GUANGZHOU Yangming Marine Transport Corporation BILL OF LADING FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Port of Discharge LONG BEACH Place of Delivery DENVER Final destination (for the Merchant reference) Container No. Marks & Numbers Seal No. Number of containers or packages Kind of packages; Description of goods CALCULATORS Gross weight Kgs/lbs Measurement M3/cft Freight Weight Measurement Rate Per Prepaid Collect CHARGES Carrier’s Reference Service RCV DELY Type of Goods TOTAL Freight prepaid at TAIPEI Freight payable at Place and date of issue 1.CY 2.CFS 3.DOOR 1.CY 2.CFS 3.DOOR 1.ORD 2.REEF 3.DANG Ex. Rate Number of original B(s)/L FULL SET(3/3) Date Laden on board the vessel Signature Yangming Marine Transport Corp. AS CARRIER 富邦產物保險股份有限公司 Fubon Insurance Co., Ltd. 財政部核發營業執照號碼: 台保字第028 號 HEAD OFFICE: 237 CHIE KUO SOUTH ROAD, SEC.1, TAIPEI, TAIWAN, R.O.C. TELEPHONE: 90202706-7890 FAX: (02)2704-2915 MARINE CARGO POLICY ORIGINAL POLICY NO.23A3M-00088888 ASSURED CLAIM, IF ANY, PAYABLE AT/IN UNITED STATES IN USD WELCOME ENTERPRISE CO., LTD. INVOICE NO. AB-130618 CLAIM AGENT: NEAREST LLOYD’S AGENT WHEN PRESENTING CLAIM ALL OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. AMOUNT INSURED USD75,108.00 SAY U.S. DOLLARS SEVENTY FIVE THOUSAND ONE HUNDRED AND EIGHT ONLY SHIP OR VESSEL JINHE V.193W SAILING ON/OR ABOUT JUNE 20, 2013 FROM XXX TO DENVER VIA LONG BEACH SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) CALCULATORS 3400 PCS (29 CARTONS) CONDITIONS SUBJECT TO THE FOLLOWING CLAUSES AS ATTACHED HERETO Institute Radioactive Contamination Exclusion Clause Termination of Transit Clause (Terrorism) Institute Classification Clause INSTITUTE CARGO CLAUSES (A) INSTITUTE WAR CLAUSES (CARGO) Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED SIGNED IN TAIPEI ON JUNE 18, 2013 NUMBERS OF POLICES ISSUED IN DUPLICATE INSTITUTE REPLACEMENT CLAUSE(APPLYING TO MACHINERY). In the event of loss of or damage to any part or parts of an insured machine caused by a peril covered by the Policy, the sum recoverable shall not exceed the cost of replacement or repair of such part or parts plus charges for forwarding and refitting, if incurred, but excluding duty unless the full duty is included in the amount insured, in which case loss, if any, sustained by payment of additional duty shall also be recoverable. CO-INSURANCE CLAUSE (applicable in case of Co-Insurance) It is hereby understood and agreed that the Policy is issued by FUBON INSURANCE COMPANY LIMITED, on behalf of the co-insurance who, liable for their respective subscription specified in this Policy. Warranted shipped under deck unless otherwise specified or containerized shipment. In the event of loss or damage which may involve a claim under the insurance, no claim shall be paid unless immediate notice of such loss or damage has been given to and a Survey Report obtained from this Company’s Office or Agents specified in this Policy. This insurance does not cover any loss or damage to the property which at the time of the happening of such loss or damage is insured by or would but for the existence of the Policy be insured by any fire or other insurance policy or policies except in respect of any excess beyond the amount which would have been payable under the fire or other insurance policy or policies had this insurance not been effected. Notwithstanding anything contained herein or attached hereto to the country. This insurance is understood and agreed to be subject to English law and practice only as to liability for and settlement of any and all claims. We, FUBON INSURANCE COMPANY LIMITED, hereby agree in consideration of the payment to us by or on behalf of the Assured of the Premium as arranged to insure against loss damage liability or expense to the extent and in the manner herein provided. In witness whereof, I the undersigned of FUBON INSURANCE COMPANY LIMITED, on behalf of the said Company have subscribed My Name in the place specified as above to the policies, the issued numbers thereof being specified as above, of the same tenor and date, one of which being accomplished, the others to be void, as of the date specified as above. In case of loss or damage, please refer to the ‘IMPORTANT’ clause printed on the attached hereto and please observe in compliance therewith. For FUBON INSURANCE COMPANY LIMITED Not Valid unless countersigned by President Total No. of containers or packages (in words) ORIGINAL YMLU 2032425/20′/YM99-823255 29 CTNS vvvvvvvv 〝FREIGHT PREPAID〞 SAY TOTAL TWENTY NINE (29) CARTONS ONLY AS ARRANGED JUNE 20, 2013 377.0 KGS vvvvvvvvv 1.692 CBM vvvvvvvvv ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 102-02 國貿業務乙級6-6

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