民國103年 第1梯次 國貿業務乙級 術科

第3題

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,審核匯栗、商業發票、裝箱單、提單、保險單 | 及受益人證明書之編號…

題目

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,審核匯栗、商業發票、裝箱單、提單、保險單 | 及受益人證明書之編號0@@...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) 第一商業銀行 | SWIFT "FCBKTWTP" FIRST COMMERCIAL BANK | CABLE ADDRESS "FCBKTWTP" TAIPEI HEAD OFFICE TAIPEI, TAIWAN, R.O.C. DATE: JAN. 14. 2014 Beneficiary SILVER LIGHTING EQUIPMENT MFG. CO., LTD. Our advice No. NO. 13, LN. 39, SEC. 2, GUANGFU RD. NEW TAIPEI CITY, TAIWAN (R.0.C.) DEAR SIRS: WITHOUT ANY RESPONSIBILITY OR ENGAGEMENT ON OUR PART, WE HAVE THE PLEASURE OF ADVISING YOU THAT WE HAVE RECEIVED AN AUTHENTICATED SWIFT MESSAGE FROM DEUTDEHHXXX DEUTSCHE BANK, HAMBURG, GERMANY READING AS FOLLOWS: QUOTE MT700 ISSUE OF ADOCUMENTARY CREDIT FO1IFCBKTWTPAXXX3289221234 07202328123456GBCBUS6LAXXX47051326412310012345N 27. SEQUENCE OF TOTAL 1/1 40B FORM OF DOCUMENTARY CREDIT IRREVOCABLE 21 DOCUMENTARY CREDIT NUMBER AE6789 31C DATE OF ISSUE 140113 31D DATEAND PLACE OF EXPIRY 140325 IN THE BENEFICIARY’S COUNTRY 40E APPLICABLE RULES UCP LATEST VERSION 50 APPLICANT BLACK SHARK INTERNATIONAL DEVELOPMENT CORP. KIRCHENALLEE 45, HAMBURG, HH, 20099 GERMANY 還貿業務乙級試題 72 ‧ 59 BENEFICIARY SILVER LIGHTING EQUIPMENT MFG. CO., LTD. NO. 13, LN. 39, SEC. 2, GUANGFU RD., NEW TAIPEI CITY, TAIWAN (R.0.C.) 32B CURRENCY CODE, AMOUNT EUR34,000.00 39A PERCENTAGE CREDIT AMOUNT TOLERANCE 3/3 41D AVAILABLE WITH.....BY..... ANY BANK BY NEGOTIATION 42B DRAFTSAT..... 60 DAYS AFTER DATE 42D DRAWEE WESTDEUTSCHE LANDESBANK GIROZENTRALE HAMBURG, GERMANY 43P PARTIAL SHIPMENTS ALLOWED 43T TRANSHIPMENT ALLOWED 44E PORT OF LOADING /AIRPORT OF DEPARTURE KEELUNG 44F PORT OF DISCHARGE /AIRPORT OF DESTINATION HAMBURG, BREMENHAVEN, 44C LATEST DATE OF SHIPMENT 140315 454 SHIPMENT (OF GOODS) WATER-PROOF HALOGEN LIGHTING LAMP AS PER P/O: DFT147258 CIF GERMAN PORT 46A DOCUMENTS REQUIRED:

  1. (1) COMMERCIAL INVOICE 1 ORIGINAL AND 3 COPIES INDICATING THE GOODSARE OF TAIWAN ORIGIN.
  2. (2) PACKING LIST 1 ORIGINAL AND 3 COPIES.
  3. (3) FULL SET OF CLEAN ON BOARD BILL OF LADING MADE OUT TO OURORDER MARKED FREIGHT PREPAID INDICATING NOTIFY APPLICANT ANDEVIDENCING THE GOODS HAVE BEEN SHIPPED BY FULL CONTAINER LOAD.: 4, INSURANCE POLICY IN DUPLICATE ISSUED ASSURED TO ORDER OF SILVERLIGHTING EQUIPMENT MFG. CO., LTD. FOR 110% OF CIF VALUE COVERINGINSTITUTE CARGO CLAUSES (A), INSTITUTE WAR CLAUSES (CARGO),20000-103201 國貿;INSTITUTE STRIKES CLAUSES (CARGO) WITH CLAIMS PAYABLE IN IMPORTCOUNTRY.5, BENEFICIARY’S CERTIFICATE CERTIFYING THAT ONE SET OFNON-NEGOTIABLE DOCUMENTS WILL BE SENT TO APPLICANT BY COURIERSERVICE WITHIN 2 DAYS AFTER SHIPMENT.47A ADDITIONAL CONDITIONS1. ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED “DRAWN UNDERDEUTSCHE BANK L/C NO. AE6789”2. ALL DOCUMENTS MUST BE ISSUED IN ENGLISH, SHOWING L/C NO. ANDDATE.3, DISCOUNT CHARGE, IF ANY, ARE FOR ACCOUNT OF BENEFICIARY.
  4. (4) PLUS OR MINUS THREE PERCENT IN QUANTITY AND AMOUNT FOR EACHITEM OF GOODS ALLOWED.5. THE COMMERCIAL INVOICES SHOULD BEAR THE CLAUSE “WE HEREBYCERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE ANDCORRECT.”6. COMMERCIAL INVOICE AND PACKING LIST MUST INDICATE SHIPPINGMARK: P7258/1-UP48 PERIOD FOR PRESENTATIONDOCUMENTS TO BE PRESENTED WITHIN 7 DAYS AFTER THE DATE OFSHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.49 CONFIRMATION INSTRUCTIONSWITHOUT71B CHARGES1, ALL CHARGES OUTSIDE GERMANY ARE FOR ACCOUNT OF BENEFICIARY. |2. USD80.00 WILL BE DEDUCTED FROM THE PROCEEDS FOR ALL DOCUMENTS |NEGOTIATED WITH DISCREPANCIES DRAWN UNDER THIS L/C.72 BANK TO BANK INFORMATIONPLEASE ADVISE THROUGH FIRST COMMERCIAL BANK, TIEN MOUSUB-BRANCH, TAIPEI, TAIWAN.78 INSTRUCTIONS TO NEG/PAY/ACC BANK1. ALL DRAFTS AND DOCUMENTS MUST BE FORWARDED TO DEUTSCHE BNAKAT EDMUND-SIEMERS-ALLEE 120146 HAMBURG, GERMANY ATTN:INTERNATIONAL BANKING DEPARTMENT, IN ONE LOT BY COURIERSERVICE.2. WE HEREBY ENGAGE WITH DRAWERS, ENDORSERS, AND BONA FIDEHOLDERS OF DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THETERMS OF THIS LETTER OF CREDIT THAT SUCH DRAFTS WILL BE DULYHONORED UPON PRESENTATION AND DELIVERY OF DOCUMENTS ASSPECIFIED. ;IEC RR 7-3Bill of ExchangeDraft No. __BE1234__Exchange for. x TAIPEL TAIWAN ©_MARCH 12, 2014At @60 DAYS AFTER DATE of this FIRST of Exchange (Second the same tenor and date being unpaid)Pay tothe orderof FIRST COMMERCIAL BANKThe sum of @ EURO THIRTY FIVE THOUSAND TWENTY ONLYDrawn under Letter of Credit No. @__AE6789 dated @_AJAN. 13.2014Issued by ©_DEUTSCHE BANK, HAMBURG, GERMANYTo@ DEUTSCHE BANK .HAMBURG GERMANYSILVER LIGHTING EQUIPMENT MFG. CO., LTD.KAREN Wa. 20000-103201 國貿:SILVER LIGHTING EQUIPMENT MFG. CO., LTD.NO. 13, LN. 39, SEC. 2, GUANGFU RD.NEW TAIPEI CITY, TAIWAN (R.0.C.)INVOICENo.__BE1234 Date: MARCH 12, 2014INVOICE of ©__AS FOLLOWSFor account and risk of Messrs. (@_ BLACK SHARK INTERNATIONAL DEVELOPMENT |CORP., KIRCHENALLEE 45, HAMBURG. HH. 20099 GERMANY |Sailing on or about x Shipped per _S.S. QUEEN V. 747Shipment From x To @_BREMENHAVENMarks & Nos. Description of Goods Amount°WATER-PROOF HALOGEN CIF HAMBURG INCOTERMS 2010LIGHTING LAMPAS PER P/O: DFT147258MATERIAL:STRENGTHENED GLASSALUMINUM ALLOY BODY@ ®x G-S 824 SETS EUR20.25 EUR16,686.001 SET (SAMPLE FREE OF CHAIRGE)GM 824 SETS EUR22.25 EURI8,334.00__1 SET (SAMPLE FREE OF CHARGE)一一一一EUR35,020.001,650 SETS(LESS 5% DISCOUNT) _1.751.00EUR33,269.00VVVVVVVVVVVSAY TOTAL x ONLY.@® THE GOODS ARE OF TAIWAN ORIGINDRAWN UNDER L/C NO. AE6789 DATED) x@ WE HEREBY CERTIFY THAT THE CONT! 'S OF INVOICE HEREIN ARETRUE AND CORREC’SILVER LIGHTING EQUIPMENT MFG CO., LTD.REN Wu圖貿業務乙級試題 7-4®SILVER LIGHTING EQUIPMENT MFG. CO., LTD.NO. 13, LN. 39, SEC. 2, GUANGFU RD.NEW TAIPEI CITY, TAIWAN (R.O.C.)PACKING NOTENo.__BE1234 Date: MARCH 12. 2014PACKING NOTE of x MARKS & NOS.For account and risk of Messrs. x P7258 ~®Shipped Per __S.S. QUEEN V. 747 HAMBURGSailing on or about x C/NO: 1-124Shipment From x To X MADE IN CHINAPacking No. Net Weight Measurement@WATER-PROOF HALOGENLIGHTING LAMP@ AS PER P/O : DFT1472581-55 G-S @I5SETS | @3.60 KGS @4.60 KGS @1.115 CBM825SETS | 198.00KGS | 253.00 KGS 61.325 CBM56-123 GM @12SETS | @3.60KGS | @4.60KGS | @1.115CBM816SETS | 244.80KGS | 312.80KGS 75.820 CBM124 一Do一 9SETS 2.70 KGS 3.45 KGS 0.836 CBMTotal:124 CTNS 1,650 SETS | 445.50KGS_ | 569.25 KGS 137.981 CBMVVVVVVVVVVVWVV VVVVVVVWVV VVVVVVVVVV VVVVVVVVVV VVVVVVVVVVVSAY TOTAL x CTNS ONLY.DRAWN UNDER L/C NO. AE6789 DATED xSILVER LIGHTING EQUIPM] MFG. CO.,|LTD.REN 420000-103201 國貿;Shipper . B/L No.SILVER LIGHTING EQUIPMENT MFG. CO., LTD. EISU012345678900NO. 13, LN. 39, SEC. 2, GUANGFU RD. @ 萬海航運股份有限公司NEW TAIPEI CITY, TAIWAN (R.0.C.) WAN HAI LINES LTD.Consienee BILL OF LADINTO OUR ORDER ® ; a GRECEIVED by the carrier from the shipper in apparent good order andcondition unless otherwise indicated herein, the Goods, or the container(s)or package(s) said to contain the cargo herein mentioned, to be carriedCarrier’s opinion and / or other means of transport, from the place ofnotify @ receipt or the port of loading to the port of discharge or the place ofdelivery shown herein and there to be delivered.BLACK SHARK INT'L DEVELOPMENT CORP. If required by the Carrier, this Bill of Lading duly endorsed must beIn accoptng te Bio Lading the Merchant apess tobe bound by al heKIRCHENALLEE 45, HAMBURG, HH, 20099 stipulations exceptions, ‘ameand conditions on the face and back "hereofwhether written, typed, stamped or printed, as fully as if signed by theGERMANY Merchant, any local custom or privilege to the contrary notwithstanding,and agrees that all agreements or freight engagements for and inRHEIN MOSEL IMPORT CO., STRESEMANNSTR connection with the carriage of the Goods are superseded by this Bill ofing.In witness whereof, the undersi behalf of Wan Hai Lines, Ltd. th363, HAMBURG HH, 22761 GERMANY ____Yiaterand tne owner ofthe Vessel has signed the umber ols) ofPre-carriage by Place of Receipt aan ed eines inwand vod” dete, one of which being(terms af Bi a .x FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)Ocean Vessel Voy. No. Port of LoadingQUEEN 747 KEELUNG ®Port of Discharge Place of Delivery Final destination (for the Merchant reference)HAMBURG xContainer No. |Seal No. |Number of [Kind of packages; Description of goods Gross weight {MeasurementMarks & containers or Kgs/Ibs M*/cft|Numbers packages) 6 WATER-PROOF HALOGENWHLU4S5II774 6/20'/9836 @ Kas CBMLIGHTING LAMP@ 1CTNR :AS PER P/O: DFT147258 569.25 137.981@ SHIPPER'S LOAD AND CO® STC: 124 CARTONS@ “FREIGHT COLLECT’ ORIGINALFreight & Charges Weight Rate Per Prepaid Collect(MeasurementAS ARRANGEDFreight prepaid at [Freight payable at Place and date of issue[Service | Type ofTAIPEI MARCH 12, 2014LCY 1.CY 1,0RD2.CFS |2.CFS 2.REEF [Ex. Rate INo. of original B/L3.DooR |3.DooR |3.DANG THREE (3) IWAN HAI LINES LTD.WH [Date Laden on board the vessel ByBT |MARCH 42, 2014 Signature AS CARRIERAS CRB 7-5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)2704-2915MARINE CARGO POLICY ORIGINALPOLICY NO.23A3M-0009999 ASSUREDCLAIM, IF ANY, PAYABLE AT/IN SILVER LIGHTING EQUIPMENT MFG.CO.,LTD @GERMANY IN U.S. DOLLARSINVOICE NO. BE1234CLAIM AGENT: AMOUNT INSURED EUR36,595.90 @NEAREST LLOYD'S AGENT EURO THIRTY SIX THOUSAND FIVE HUNDRED NINETYWHEN PRESENTING CLAIM ALL FIVE AND CENTS NINETY ONLYOF THE CONCERNED SHIP OR VESSELDOCUMENTS SHOULD BE @ SAILING ON/OR ABOUT MAR. 8, 2014WRITTEN IN OR TRANSLATED FROM KEELUNG TO xINTO ENGLISH.SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)@ 124CARTONS WATER-PROOF HALOGEN LIGHTING LAMP AS PER P/O:DFT147258CONDITIONSSUBJECT TO THE FOLLOWING CLAUSES AS ATTACHED HERETOInstitute Radioactive Contamination Exclusion ClauseComputer Millennium Clause (cargo)-With Named Peril Extension (JC 98/024)Termination of Transit Clause (Terrorism)Institute Classification ClauseCargo ISM EndorsementINSTITUTE CARGO CLAUSES (A) i)INSTITUTE STRIKES CLAUSES (CARGO)Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSUREDSIGNED IN TAIPFI ON MARCH 11,2014 6 NUMBERS OF POLICES ISSUED IN DUPLICATEINSTITUTE REPLACEMENT CLAUSE(APPLYING TO This insurance does not cover any loss or damageMACHINERY). In the event of loss of or damage to _to the property which at the time of the happeningany part or parts of an insured machine caused by a of such loss or damage is insured by or would butperil covered by the Policy, the sum recoverable _for the existence of the Policy be insured by anyshall not exceed the cost of replacement or repair of fire or other insurance policy or policies except insuch part or parts plus charges for forwarding and _ respect of any excess beyond the amount whichrefitting, if incurred, but excluding duty unless the would have been payable under the fire or otherfull duty is included in the amount insured, in insurance policy or policies had this insurance notwhich case loss, if any, sustained by payment of _ been effected.additional duty shall also be recoverable. Notwithstanding anything contained herein or attached hereto to the country.CO-INSURANCE CLAUSE This insurance is understood and agreed to be subject to English law and(applicable in case of Co-Insurance) practice only as to liability for and settlement of any and all claims.It is hereby understood and agreed that the Policy is issued by FUBON We, FUBON INSURANCE COMPANY LIMITED, hereby agree inINSURANCE COMPANY LIMITED, on behalf of the co-insurance who, consideration of the payment to us by or on behalf of the Assured of theliable for their respective subscription specified in this Policy. Premium as arranged to insure against loss damage liability or expense to theshipment. lin witness whereof, I the undersigned of FUBON INSURANCE COMPANYlin the event of loss or damage which may involve a claim under the LIMITED, on behalf of the said Company have subscri（本地版已截取題目重點；完整圖表與附件仍請對照官方 PDF。）

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