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,審核所附押匯單據編號○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,審核所附押匯單據編號○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) Sender ABNGGB21XXX THE ACCRSS BANK UK LIMITED LONDON GB Receiver SMBCTWTPXXX SUMITOMO MITSUI BANKING CORPORATION TAIPEI BRANCH TAIPEI TW Sequence of Total : 1/1 Form of Doc. Credit 40A : IRREVOCABLE Doc. Credit Number : KLN-60115410 Date of Issue 31C : 200116 Applicable Rules 40E : UCP LATEST VERSION Date and Place of Expiry 31D : 200316 TAIWAN Issuing bank 52A KEYSTONE BANK LIMITED, LAGOS, NG Applicant : GLOBAL LINK LIMITED 32 BALE STREET, AJEGUNLE, APAPA, LAGOS NIGERIA Beneficiary : SUNRISE CO., LTD. NO. 50, WENHWA RD., SEATWEN DIST. TAICHUNG CITY, TAIWAN, R.O.C. Amount 32B : CURRENCY: USD AMOUNT: 22,860.00 Available with/by 41A : SMBCTWTPXXX BY NEGOTIATION Drafts at 42C : 60 DAYS AFTER SIGHT FOR 90% OF INVOICE VALUE Drawee 42A : ISSUING BANK Partial Shipments 43P : ALLOWED Transshipment 43T : ALLOWED Port of Loading 44E : TAICHUNG, TAIWAN Port of Discharge 44F : TIN-CAN ISLAND SEAPORT, LAGOS, NIGERIA Latest Date of Ship. 44C : 200310 Description of Goods 45A : 500 SETS OF SPRAY GUN AS PER ORDER NO. GL0061 ITEM QTY PRICE AMOUNT (SET) (USD/SET) (USD) SG-101 300 50.00 15,000.00 SG-102 200 52.00 10,400.00 CIF TIN-CAN ISLAND SEAPORT INCOTERMS 2020 Documents Required 46A : + COMMERCIAL INVOICE IN THREE COPIES STATING THAT THE GOODS ARE OF TAIWAN ORIGIN AND BEARING THE NUMBER OF ORDER + FULL (4/4) SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER OF THE ACCRSS BANK UK LIMITED, MARKED FREIGHT PREPAID AND NOTIFYING APPLICANT WITH FULL ADDRESS + MARINE INSURANCE POLICY FOR 110 PCT OF INVOICE VALUE COVERING INSTITUTE CARGO CLAUSES (A), INSTITUTE WAR CLAUSES (CARGO) WITH CLAIMS PAYABLE AT LAGOS, NIGERIA IN CURRENCY OF THE DRAFT + NEUTRAL PACKING LIST IN DUPLICATE INDICATING NET WEIGHT (KG), GROSS WEIGHT (KG) AND MEASUREMENT (CFT) Additional Conditions 47A : + SHIPPING MARK: GL (IN DIA.) C/NO.:1-UP + ALL DOCUMENTS PRESENTED UNDER THIS CREDIT SHOULD BEAR THE NUMBER AND DATE OF THIS CREDIT + THE NEGOTIATING BANK MUST SEND DOCUMENTS TO ABNGGB21XXX (THE ACCRSS BANK UK LIMITED) IN ONE LOT BY COURIER SERVICE Confirmation Instructions WITHOUT 20000-109203 國貿業務乙級試題第3 頁 / 共7 頁 Bill of Exchange Draft No. S-20123 Exchange for USD22,860.00 Taichung, Taiwan XXX At 60 DAYS AFTER sight of this FIRST of Exchange (Second of the same tenor and date being unpaid) Pay to the order of FIRST COMMERCIAL BANK The sum of XXX value received Drawn under L/C No. KLN-60115410 Dated JAN. 16, 2020 Issued by THE ACCRSS BANK UK LIMITED To XXX GLOBAL LINK LTD. SUNRISE COMPANY LIMITED NO. 50, WENHWA RD., SEATWEN DIST. TAICHUNG CITY, TAIWAN, R.O.C. Tel: +886-4-xxxxx Fax: +886-4-xxxxx INVOICE No. S-20123 Date: XXX INVOICE of XXX For account and risk of Messrs. GLOBAL LINK LIMITED 32 BALE STREET, AJEGUNLE, APAPA, LAGOS, NIGERIA Shipped Per S.S. XXX Sailing on or about MARCH 6, 2020 Shipment From XXX To TIN-CAN ISLAND SEAPORT Marks & Nos. Description of Merchandise Quantity Unit Price Amount SPRAY GUN GL (IN DIA.) TIN-CAN ISLAND SEAPORT C/NO.:1-UP MADE IN TAIWAN AS PER ORDER NO. GL0061 SG-101 200 SETS USD50.00/SET XXX SG-102 200 SETS USD52.00/SET XXX XXX vvvvvvvvv XXX vvvvvvvvv ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ SAY U.S. DOLLARS XXX ONLY ○ L/C NO. XXX DATED XXX ○ THE GOODS ARE OF TAIWAN ORIGIN ○ 16 SUNRISE CO., LTD. ________________________ Jason Wu ○ CIF TIN-CAN ISLAND SEAPORT XXX ○ 20000-109203 國貿業務乙級試題第4 頁 / 共7 頁 SUNRISE COMPANY LIMITED NO. 50, WENHWA RD., SEATWEN DIST. TAICHUNG CITY, TAIWAN, R.O.C. PACKING LIST No. S-20123 Date: XXX PACKING LIST of AS FOLLOWS MARKS & NOS. For account and risk of Messrs XXX Shipped Per S.S. CAPE NABIL V.1739N Sailing on or about XXX Shipment From TAICHUNG To XXX Packing No. Description Quantity Net Weight Gross Weight Measurement SPRAY GUN XXX SG-101 @20 SETS 200 SETS @20 KG 200 KG @21 KG 210 KG @2.5 CFT 25.0 CFT XXX SG-102 @20 SETS 200 SETS @19 KG 190 KG @20 KG 200 KG @2.3 CFT 23.0 CFT XXX vvvvvvvv XXX vvvvvvvvv XXX vvvvvvvvv XXX vvvvvvvvvv Shipper SUNRISE CO., LTD. ○ NO. 50, WENHWA RD., SEATWEN DIST. TAICHUNG CITY, TAIWAN, R.O.C. S/O No. 9666 B/L No. XIMJBAI6799819 Yangming Marine Transport Corporation BILL OF LADING FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Consignee TO ORDER OF KEYSTONE BANK LIMITED Notify Party GLOBAL LINK LIMITED 32, BALE STREET, AJEGUNLE, APAPA LAGOS, NIGERIA Pre-carriage by Place of Receipt TAICHUNG Ocean Vessel Voy. No. CAPE NABIL 1739N Port of Loading XXX Port of Discharge XXX Place of Delivery Final destination (for the Merchant reference) Container No. Marks & Numbers Seal No. Number of Containers or Packages Description of Goods SPRAY GUN L/C NO. XXX DATED XXX Gross Weight KG Measurement CBM Freight Charges Weight Measurement Rate Per Prepaid Collect 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 TAICHUNG Freight payable at Place and date of issue Ex. Rate Number of original B(s)/L THREE (3) Yangming Marine Transport Corp. As Carrierr Date Laden on board the vessel \ ○ ○ ○ ○ ○ ○ XXX SAY TOTAL TWENTY (20) CARTONS ONLY L/C NO. XXX DATED XXX ○ Total: XXX CTNS vvvvvvvvvvvvvv YMLU 2032876 /20/ YM998563 XXX CTNS vvvvvvvvv vvvvv 1.359 vvvvvv ○ ○ 26 〝FREIGHT PREPAID〞 Total No. of Containers or Packages (in words) ORIGINAL SAY TOTAL XXX ONLY. FREIGHT AS ARRANGED MARCH 6, 2020 ○ Paul Liu ○ ○ 20000-109203 國貿業務乙級試題第5 頁 / 共7 頁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 CHIEN KUO SOUTH ROAD SEC.1, TAIPEI, TAIWAN, R.O.C. TELEPHONE: (02)706-7890 FAX: (02)2704-2915 MARINE CARGO POLICY ORIGINAL POLICY NO. 20A5M-00072520 ASSURED CLAIM, IF ANY, PAYABLE AT SUNRISE CO., LTD. ○ LONDON, UK IN CURRENCY ○ OF USD INVOICE NO. S-20123 CLAIM AGENT: L/C NO. XXX DATED XXX NEAREST LLOYD′S AGENT AMOUNT INSURED USD20,196.00 ○ WHEN PRESENTING CLAIM ALL SAY U.S. DOLLARS XXXD ONLY OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. SHIP OR VESSEL XXX V.XXX SAILING ON/OR ABOUT MARCH 6, 2020 FROM XXX TO XXX SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) 400 SETS OF SPRAY GUN 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 WAR CLAUSES (CARGO) Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED SIGNED IN XXX ON MARCH 5, 2020 ○ 34 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

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