三、貿易單據審改 (本題共10 小題,每小題3 分,合計30 分) 請根據下列信用狀內容,審核所附押匯單證編號○1○2○3...內容,並將錯誤之編號及正確答案…

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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) 請根據下列信用狀內容,審核所附押匯單證編號○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) ........ .....................Message Header.............. ........ ........ Swift Input : FIN 700 Issue of a Documentary Credit Sender : BBDEBRSPRJO BANCO BRADESCO S.A., RIO DE JANEIRO BRANCH Receiver : CCBCTWTP979 CHANG HWA COMMERCIAL BANK, HSI-NEIHU BRANCH .......................Message Text................................. Sequence of Total *27 : 1/1 Form of Doc. Credit *40A : IRREVOCABLE Doc. Credit Number *20 : TR-7712-283 Date of Issue Date and Place of Expiry 31C 31D : : 181215 190327 IN TAIWAN Applicable Rules *40E : UCP LATEST VERSION Applicant *50 : WINDSOR MARAPENDI CO., LTD. AVENIDA LUCIO COSTA 5400, RIO DE JANEIRO, STATE OF RIO DE JANEIRO 22630-012, BRAZIL Beneficiary *59 : MONTAGO TECHNOLOGY CO., LTD. 5F, NO.15, LN. 360, SEC.1, NEIHU RD., TAIPEI, TAIWAN Currency Code Amount *32B : USD173,710.00 Available with/by *41D : ANY BANK BY NEGOTIATION Drafts at..... 42C : 30 DAYS FROM B/L DATE FOR FULL INVOICE VALUE Drawee 42D : ISSUING BANK Partial Shipments 43P : PERMITTED Transshipment 43T : PERMITTED Port of Loading 44E : ANY PORT IN TAIWAN Port of Discharge 44F : RIO DE JANEIRO Latest Date of Shipment 44C : 190310 Description of Goods 45A : SHEET-FED SCANNER ITEM NO. QTY U/PRICE AMOUNT SET USD USD PS-186 500 110.30 55,150.00 PS-480 300 395.20 118,560.00 CIF ANY PORT IN BRAZIL INCOTERMS 2010 MAIN MARKS:INVOICE NO. Documents Required 46A : 1. SIGNED COMMERCIAL INVOICE IN DUPLICATE INDICATING THE GOODS ARE OF TAIWAN ORIGIN. 2. FULL SET (4/4) OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER AND BLANK ENDORSED MARKED〝FREIGHT PREPAID〞AND APPLICANT'S NAME AND ADDRESS AS NOTIFY PARTY AS WELL AS ISSUING BANK'S NAME AND ADDRESS. 3. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE MADE TO THE ORDER OF BANCO BRADESCO S.A., RIO DE JANEIRO BRANCH FOR THE FULL INVOICE PLUS 20 PERCENT SHOWING〝CLAIMS PAYABLE IN BRAZIL〞IN THE SAME CURRENCY OF THE CREDIT COVERING INSTITUTE CARGO CLAUSES(A) AND INSTITUTE STRIKES CLAUSES (CARGO). 4. PACKING LIST IN DUPLICATE. 5. BENEFICIARY'S CERTIFICATE CERTIFYING THAT ONE SET OF N/N SHIPPING DOCUMENTS HAVE BEEN SENT DIRECTLY TO APPICANT WITHIN 03 WORKING DAYS AFTER SHIPMENT DATE BY COURIER SERVICE. 20000-108201 國貿業務乙級試題7-3 Additional Conditions 47A : 1. ALL DOCUMENTS AND DRAFTS MUST BE ISSUED IN ENGLISH. 2. ALL DRAFTS AND DOCUMENTS MUST INDICATE L/C NUMBER AND DATE. 3. DISCOUNT CHARGE, IF ANY, ARE FOR ACCOUNT OF BENEFICIARY. 4. COMMERCIAL INVOICE MUST INDICATE THAT GOODS HAVE BEEN SHIPPED IN STRICT COMPLIANCE WITH CONDITIONS STIPULATED IN PROFORMA INVOICE NO.840727 DATED NOV. 20, 2018. 5. THE B/L SHOULD BE DATED NOT LATER THAN 190310 NOR PRIOR TO L/C ISSUING DATE. 6. USD80.00 OR EQUIVALENT OF DISCREPANCY FEE PLUS RELATIVE CABLE CHARGES SHOULD BE DEDUCTED FROM THE PROCEEDS FOR EACH PRESENTATION OF DISCREPANT DOCS UNDER THIS L/C. Details of Charges 71B : ALL BANKING CHARGES OUTSIDE BRAZIL ARE FOR BENEFICIARY'S ACCOUNT. Period for Presentation 48 : ALL DOCUMENTS TO BE PRESENTED WITHIN 05 DAYS AFTER SHIPMENT DATE BUT WITHIN THE VALIDITY OF L/C. Confirmation Instructions *49 : WITHOUT Instructions to Payg/Accptg/Negotg Bank 78 : +DRAFTS AND ALL DOCUMENTS TO BE FORWARDED TO BANCO BRADESCO S.A., RIO DE JANEIRO BRANCH /ADD: R. DIAS DA CRUZ, 484 - MEIER, RIO DE JANEIRO - RJ, 20720-013 BRAZIL, ATTN:TRADE FINANCE DEPT. IN ONE LOT BY COURIER SERVICE +UPON RECEIPT OF DRAFTS AND REQUIRED DOCS WHICH COMPLY WITH THE TERMS AND CONDITIONS OF THIS CREDIT, WE SHALL REMIT THE PROCEEDS AT MATURITY AS PER YOUR INSTRUCTIONS. ..............................Message trailer........................ Bill of Exchange Draft No. XXX Exchange for XXX TAIPEI, FEB. 20, 2019 At MARCH 21, 2019 sight of this FIRST of Exchange (SECOND being unpaid) Pay to the order of CHANG HWA COMMERCIAL BANK, LTD. The sum of XXX value received Drawn under L/C No. TR-7712-283 Dated DEC. 15, 2018 Issued by BANCO BRADESCO S.A., RIO DE JANEIRO BRANCH To CHANG HWA COMMERCIAL BANK HSI-NEIHU BRANCH MONTAGO TECHNOLOGY CO., LTD. _________________ _ ○ ○ ○ ○ JOHN LEE 20000-108201 國貿業務乙級試題7-4 MONTAGO TECHNOLOGY CO., LTD. 5F, NO.15, LN. 360, SEC.1, NEIHU RD. TAIPEI, TAIWAN Tel: +886-2-2658xxxx Fax: +886-2-2658xxxx INVOICE No. PS-237708 Date: FEB. 20, 2019 Invoice of 400 SETS OF SHEET-FED SCANNER ○ For account and risk of Messrs. WINDSOR MARAPENDI CO., LTD., AVENIDA LUCIO COSTA 5400, RIO DE JANEIRO, STATE OF RIO DE JANEIRO 22630-012, BRAZIL Shipped Per S.S. XXX Sailing on or about FEB. 20, 2019 Shipment From KEELUNG ○ To RIO DE JANEIRO ○ Marks & Nos. Description of Goods Quantity Unit Price Amount PS-186 17.16x10.31x 10.47 PS-480 12.15 x 9.08 x 8.99 250 SETS 150 SETS 400 SETS vvvvvvvvv USD110.30/SET USD395.20/SET XXX XXX vvvvvv MONTAGO TECHNOLOGY CO., LTD. 5F, NO.15, LN. 360, SEC.1, NEIHU RD. TAIPEI, TAIWAN Tel: +886-2-2658xxxx Fax: +886-2-2658xxxx PACKING LIST No.PS-237708 Date: FEB. 20, 2019 Packing List of AS FOLLOWS ○ MARKS & NOS. For account and risk of Messrs XXX Shipped Per S.S. EVER PRIDE V.S260 ○ Sailing on or about FEB. 20, 2019 Shipment From XXX To XXX Packing No. Description Quantity Net Weight Gross Weight Measurement SHEET-FED SCANNER 1-63 PS-186 17.16x10.31x 10.47 - DO - @4 SETS 248 SETS 2 SETS @26.28 KGS 1,629.36 KGS 13.14 KGS @28.00 KGS 1736.00KGS 14.00 KGS @ 2.421 CBM 150.102 CBM 1.211 CBM 64-93 PS-480 12.15 x 9.08 x 8.99 @5 SETS 150 SETS @33.50 KGS 1,005.00 KGS @35.00 KGS 1,050.00 KGS @ 2.157 CBM 64.710 CBM 400 SETS vvvvvvvv 2,647.50 KGS vvvvvvvvvvv vvvvvvvvv vvvvvvvvv ○ XXX SAY TOTAL US DOLLARS ONE HUNDRED SEVENTY THREE THOUSAND SEVEN HUNDRED TEN ONLY L/C NO. TR-7712-283 DATED DEC. 15, 2018 MONTAGO TECHNOLOGY CO., LTD. JOHN LEE ○ WMC ○ (IN DIA) RIO DE JANEIRO C/NO.1-186 MADE IN TAIWAN ○ CIF RIO DE JANEIRO INCOTERMS 2010 SHEET-FED SCANNER ○ ○ ○ ○ Total: 93 CTNS vvvvvvvvvvvvv SAY TOTAL NINETY THREE (93) CARTONS ONLY L/C NO. TR-7712-283 DATED DEC. 15, 2018 ○ ○ THE GOODS ARE OF TAIWAN ORIGIN THAT GOODS HAVE BEEN SHIPPED IN STRICT COMPLIANCE WITH CONDITIONS STIPULATED IN COMMERCIAL INVOICE NO.840727 DATED NOV. 20, 2018. MONTAGO TECHNOLOGY CO., LTD. JOHN LEE ○ ○ ○ ○ XXX XXX 20000-108201 國貿業務乙級試題7-5 Shipper ○ MONTAGO TECHNOLOGY CO., LTD. 5F, NO.15, LN. 360, SEC.1, NEIHU RD., TAIPEI, TAIWAN S/O No. 87421 B/L No. KIDE010631678900 EVERGREEN LINE BILL OF LADING ORIGINAL FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Consignee TO ORDER ○ Notify Party WINDSOR MARAPENDI CO., LTD. AVENIDA LUCIO COSTA 5400, RIO DE JANEIRO, STATE OF RIO DE JANEIRO 22630-012, BRAZIL ○ Pre-carriage by Place of Receipt Ocean Vessel Voy. No. EVER PRIDE S260 Port of Loading KEELUNG Port of Discharge RIO DE JANEIRO Place of Delivery Final destination (for the Merchant reference) Container No.And Seal No. Marks & Nos. XXX Number of Containers or Packages Description of Goods SHEET-FED SCANNER Gross Weight Kgs/lbs Measurement M3/cbm Total No. of Containers or Packages (in words) SAY TOTAL XXX CTNS ONLY. 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 XXX Freight payable at Place and date of issue XXX Ex. Rate Number of original B(s)/L ○ 30 THREE (3) EVERGREEN LINE. 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.790806M-810223 ASSURED CLAIM, IF ANY, PAYABLE AT/IN TO THE ORDER OF BANCO BRADESCO S.A. RIO DE JANEIRO BRANCH BRAZIL IN USD ○ INVOICE NO. XXX CLAIM AGENT: L/C NO. TR-7712-283 DATED DEC. 15, 2018 NEAREST LLOYD′S AGENT AMOUNT INSURED USD95,540.50 WHEN PRESENTING CLAIM ALL SAY U.S. DOLLARS XXX ONLY OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. SHIP OR VESSEL EVER PRIDE V.S260 SAILING ON/OR ABOUT FEB. 20, 2019 FROM KEELUNG TO RIO DE JANEIRO SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) 400 SETS OF SHEET-FED SCANNER ○ CONDITIONS SUBJECT TO THE FOLLOWING CLAUSES AS ATTACHED HERETO Institute Radioactive Contamination Exclusion Clause Computer Millennium Clause (cargo) -With Named Peril Extension (JC 98/024) Termination of Transit Clause (Terrorism) Institute Classification Clause Cargo ISM Endorsement 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 FEB. 20, 2019 ○ NUMBERS OF POLICIES 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. 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. 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. 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 AS ARRANGED FEB. 20, 2019 ○ ○ XXX CTNS 〝FREIGHT PREPAID〞 L/C NO. TR-7712-283 DATED DEC. 15, 2018 KGS CBM 2,800.00 216.023 ○ 27 ○ ○ ○ ○ ○ 20000-108201 國貿業務乙級試題7-6 MONTAGO TECHNOLOGY CO., LTD. 5F, NO.15, LN. 360, SEC.1, NEIHU RD. TAIPEI, TAIWAN BENEFICIARY'S CERTIFICATE To whom it may concern: We certify that one set of n/n shipping documents have been sent directly to applicant within 03 days after shipment date by courier service.

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