民國107年 第2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,審核匯票、商業發票、裝箱單、提單及保險單 之編號○1○2○3...內…

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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、裝箱單、提單及保險單 之編號○1○2○3...內容,並將錯誤之編號及正確答案寫在答案紙。 (每題錯誤編號1 分及正確答案2 分) Authentication Correct with Current Key FIN UAK FIN MESSAGE/Session/OSN F01 CCBCTWTPAXXX Output/Message Type 700 Issue of a Documentary Credit Input Time/MIR 1259 1070312 NBBKSEGGAXXX Received from NBBKSEGGAXXX NORDBANKEN GOTABORG Priority/Delivery/Obsol Normal Sequence of Total *27 : 1/1 Form of Doc. Credit *40A : IRREVOCABLE Doc. Credit Number *20 : 3330/IR0101998GBG Date of Issue 31C : 180312 Applicable Rules *40E : UCP LATEST VERSION Date and Place of Expiry *31D : 180612 PLACE IN THE BENEFICIARYS COUNTRY Applicant *50 : UNIVERSALE BYK AB BOX 1568, 311 21 FALKENBERG, SWEDEN Beneficiary *59 : FANCY INTERNATIONAL CORPORATION 5F, NO.689, SEC. 1, FEN LIAO EAST RD., LIN KOU DIST. NEW TAIPEI CITY, TAIWAN, R.O.C. Currency Code Amount *32B : USD56,080.00 Max. Credit Amount 39B : NOT EXCEEDING Available with/by *41D : ANY BANK IN TAIWAN BY NEGOTIATION Drafts at 42C : 90 DAYS FROM SHIPPING DATE FOR 80% OF INVOICE VALUE Drawee 42D : ISSUING BANK Partial Shipments 43P : PERMITTED Transshipment 43T : PROHIBITED Port of Loading 44E : ANY ASIAN PORT Port of Discharge 44F : STOCKHOLM/GOTHENBURG Latest Date of Shipment 44C : 180602 Description of Goods 45A : 3,500 PCS OF PE CUTTING BOARDS CIF STOCKHOLM/GOTHENBURG (INCOTERMS) AS PER BUYERS ORDER NO. FS-180218 DATED FEB. 18, 2018 20000-107202 國貿業務乙級6-3 Documents Required 46A : 1. SIGNED INVOICE IN TRIPLICATE 2. NEUTRAL PACKING LIST IN DUPLICATE SHOWING NW, GW AND MEASUREMENT OF EACH CARTON 3. FULL SET LESS ONE (3/4) OF CLEAN ON BOARD BILLS OF LADING CONSIGNED TO OUR ORDER MARKED FREIGHT PREPAID AND NOTIFY PARTY APPLICANT 4. BENEFICIARYS CERTIFICATE STATING THAT ONE ORIGINAL B/L AND ONE SET OF NON-NEGOTIABLE DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO APPLICANT WITHIN 5 DAYS AFTER SHIPMENT 5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE IN NEGOTIABLE FORM FOR 110 PCT OF INVOICE VALUE BLANK ENDORSED AND WITH CLAIMS PAYABLE IN SWEDEN COVERING INSTITUTE CARGO CLAUSES (A) AND INSTITUTE STRIKES CLAUSES (CARGO) Additional Conditions 47A : 1. ALL DOCUMENTS TO BE ISSUED IN ENGLISH 2. TRANSPORT DOCUMENTS AND OTHER DOCUMENTS DATED PRIOR TO THE DATE OF THIS CREDIT ARE NOT ACCEPTABLE 3. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER 4. DISCREPANT DOCUMENTS, IF ACCEPTABLE, WILL BE SUBJECT TO A DISCREPANCY HANDLING FEE OF SEK350 OR EQUIVALENT WHICH WILL BE FOR ACCOUNT OF BENEFICIARY Details of Charges 71B : ALL BANKING CHARGES OUTSIDE SWEDEN ARE FOR BENEFICIARYS ACCOUNT Period for Presentation 48 : DOCUMENTS TO BE PRESENTED WITHIN 10 DAYS AFTER SHIPPING DATE BUT WITHIN L/C EXPIRY DATE Confirmation Instruction *49 : WITHOUT Instructions to Pay/Acc/Neg Bank 78 : UPON RECEIPT OF THE DOCUMENTS IN CONFORMITY WITH THE CREDIT, WE SHALL CONFIRM MATURITY DATE AND PAYMENT SHALL BE EFFECTED AS PER YOUR INSTRUCTIONS Advise Through Bank 57D : FIRST COMMERCIAL BANK Sender to Receiver Information : PLEASE FORWARD THE DOCUMENTS IN ONE COVER TO NORDBANKEN AB (PUBL), S-405 09 GOTHENBURG, SWEDEN Trailer MAC: 29540C0E CHK: C32E6E0C2F99 Bill of Exchange Draft No. UB-180518 Exchange for XXX Taipei, Taiwan MAY 20, 2018 At 90 DAYS FROM MAY 20, 2018 sight of this FIRST of Exchange (Second of the same tenor and date being unpaid) Pay to the order of TAIPEI FUBON COMMERCIAL BANK The sum of SAY U.S.DOLLARS SEVENTY THOUSAND ONE HUNDRED ONLY value received Drawn under L/C No. 3330/IR0101998GBG Dated MARCH 12, 2018 Issued by XXX To NBBKSEGGAXXX FANCY INTERNATIONAL CORP. ○ ○ ○ ○ ○ ○ ○ Cecelia Wang 20000-107202 國貿業務乙級6-4 FANCY INTERNATIONAL CORPORATION 5F, NO.689, SEC. 1, FEN LIAO EAST RD. LIN KOU DIST., NEW TAIPEI CITY TAIWAN, R.O.C. Tel: +886-2-260xxxxx Fax: +886-2-260xxxxx FINAL INVOICE No. UB-180518 Date: MAY 20, 2018 INVOICE of XXX For account and risk of Messrs. UNIVERSALE BYK AB BOX 1568, 311 21 FALKENBERG, SWEDEN Shipped Per S.S. YM WIND V-003W Sailing on or about MAY 20, 2018 Shipment From ANY ASIAN PORT To XXX Marks & Nos. Quantity Description of Merchandise Unit Price Amount CUTTING BOARDS 2,000 pcs. CY-101 91⁄2  x 151⁄4  x 1/2 USD16.15/pc. USD32,300.00 1,500 pcs. 3,500 pcs. vvvvvvvv CY-1824 18 x 24 x 1/2 USD25.20/pc. USD37,800.00 USD70,100.00 vvvvvvvvvvvv FANCY INTERNATIONAL CORPORATION 5F, NO.689, SEC. 1, FEN LIAO EAST RD. LIN KOU DIST., NEW TAIPEI CITY TAIWAN, R.O.C. Tel: +886-2-260xxxxx Fax: +886-2-260xxxxx PACKING NOTE No. UB-180518 Date: MAY 20, 2018 PACKING LIST of XXX MARKS & NOS. For account and risk of Messrs UNIVERSALE BYK AB BOX 1568, 311 21 FALKENBERG, SWEDEN Shipped Per S.S. YM WIND V-003W Sailing on or about MAY 20, 2018 Shipment From XXX To STOCKHOLM/GOTHENBURG Packing No. Description Quantity Net Weight Gross Weight Measurement CUTTING BOARDS 1-200 CY-101 91⁄2 x151⁄4 x 1/2 @10 PCS 2000 PCS @15.2 KGS 3040 KGS @16.7 KGS 3340 KGS @0.042 CBM 8.400 CBM 201-450 CY-1824 18 x 24 x 1/2 @6 PCS 1500 PCS @17. 0 KGS 4250 KGS @18.5 KGS 4625 KGS @0.049CBM 12.250 CBM 3,500 PCS vvvvvvvv 7,290KGS vvvvvvvvv 7,965 KGS vvvvvvvvv 20.650 CBM vvvvvvvvvv ○ ○ ○ ○ ○ ○ ○ ○ ○ SAY U.S.DOLLARS SEVENTY THOUSAND ONE HUNDRED ONLY ○ DRAWN UNDER NORDBANKEN, GOTABORG L/C NO. 3330/IR0101998GBG DATED MAR. 12, 2018 ○ AS PER BUYERS ORDER NO.FS-180218 DATED FEB. 18, 2018 ○ FANCY INTERNATIONAL CORP. _____________________________ Cecelia Wang ○ USB GOTHENBURG C/NO.1-450 MADE IN TAIWAN ○ XXX XXX SAY TOTAL FOUR HUNDRED AND FIFTY (450) CARTONS ONLY L/C NO. 3330/IR0101998GBG ○ ○ Total: 450 CTNS vvvvvvvvvvvvvv 20000-107202 國貿業務乙級6-5 Shipper FANCY INTERNATIONAL CORPORATION S/O No. 7918 B/L No. THGGTB86799817 Yangming Marine Transport Corporation BILL OF LADING FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Consignee TO ORDER OF FIRST COMMERCIAL BANK Notify Party UNIVERSALE BYK AB BOX 1568, 311 21 FALKENBERG, SWEDEN Pre-carriage by Place of Receipt KEELUNG CFS Ocean Vessel Voy. No. YM WIND 003W Port of Loading TAICHUNG Port of Discharge GOTHENBURG Place of Delivery GOTHENBURG Final destination (for the Merchant reference) Container No. Marks & Numbers Seal No. Number of Containers or Packages Description of Goods Shippers Load, Count & Seal CUTTING BOARDS L/C NO. 3330/IR0101998GBG Gross Weight Measurement Freight Weight Measurement Rate Per Prepaid Collect CHARGES Carrier’s Reference TOTAL Service Type of Goods RCV DELY 1.CY 2.CFS 3.DOOR 1.CY 2.CFS 3.DOOR 1.ORD 2.REEF 3.DANG Freight prepaid at TAIPEI Freight payable at Place and date of issue Ex. Rate Number of original B(s)/L THREE (3) Yangming Marine Transport Corp. AS CARRIER Date Laden on board the vessel 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-00099999 ASSURED CLAIM, IF ANY, PAYABLE AT/IN SWEDEN IN USD FANCY INTERNATIONAL CORPORATION INVOICE NO. UB-180518 CLAIM AGENT: NEAREST LLOYD’S AGENT WHEN PRESENTING CLAIM ALL OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. AMOUNT INSURED USD75,708.00 SAY U.S.DOLLARS SEVENTY FIVE THOUSAND SEVEN HUNDRED AND EIGHT ONLY SHIP OR VESSEL YM WIND V- 003W SAILING ON/OR ABOUT MAY 20, 2018 FROM XXX TO XXX SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) PE CUTTING BOARDS 3,500 PCS. (450 CARTONS) L/C NO. 3330/IR0101998GBG 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 STRIKES CLAUSES (CARGO) Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED SIGNED IN TAIPEI ON MAY 16, 2018 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. 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. 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. 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 ○ ○ ○ ○ ○ ○ ○ ○ ○ YMLU 2032876 YM998563 /20 450 CTNS vvvvvvvvv 7,965 KGS vvvvvvvvv 20.650 CBM vvvvvvvvvvv ○ ○ ○ ○ ○ 32 〝FREIGHT PREPAID〞 Total No. of Containers or Packages (in words) ORIGINAL SAY TOTAL FOUR HUNDRED AND FIFTY (450) CARTONS ONLY. AS ARRANGED MAY 20, 2018 ○ 20000-107202 國貿業務乙級6-6

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