民國110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,審核匯票、商業發票、裝箱單、提單及保險單之編 號○1○2○3...內容…
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) ........ .....................Message Header...................... ............................................. Swift INPUT : FIN 700 Issue of a Documentary Credit Sender : ANZBAU4BXXX AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED BRISBANE Receiver : ANZBTWTPXXX AUSTRALIA AND NEW ZEALAND BANK, TAIPEI BRANCH .............................Message Text................................................................................ Sequence of Total *27 : 1/1 Form of Doc. Credit *40A : IRREVOCABLE Doc. Credit Number *20 : AB-0984-752 Date of Issue Date and Place of Expiry 31C 31D : : 201213 210317 IN TAIWAN Applicable Rules *40E : UCP LATEST VERSION Applicant *50 : GREEN TIMBERS CO., LTD. 249 TURBOT STREET, BRISBANE QLD 4000, AUSTRALIA Beneficiary *59 : SOFITEL CO., LTD. 10F, NO.210, SEC.1, KEELUNG RD., TAIPEI, TAIWAN Currency Code Amount *32B : USD273,360.00 Available with/by *41D : ANY BANK BY NEGOTIATION Drafts at..... 42C : 60 DAYS AFTER B/L DATE FOR FULL INVOICE VALUE Drawee 42D : ISSUING BANK Partial Shipments 43P : ALLOWED Transshipment 43T : NOT ALLOWED Port of Loading 44E : ANY PORT IN TAIWAN Port of Discharge 44F : BRISBANE Latest Date of Shipment 44C : 210310 Description of Goods 45A : SUEDE SHOES ITEM NO. QTY U/PRICE AMOUNT PAIRS USD USD UMF-24T 1,200 112.30 134,760.00 UMF-36T 1,000 138.60 138,600.00 CIF ANY PORT IN AUSTRALIA INCOTERMS 2020 MAIN MARKS:GT HS CODE NO. 6402.99.90 Documents Required 46A : 1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE SHOWING THE GOODS ARE OF TAIWAN ORIGIN. 2. FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO OUR ORDER NOTIFY APPLICANT WITH FULL NAME AND ADDRESS MARKED "FREIGHT PREPAID". 3. INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR THE FULL INVOICE VALUE PLUS 10 PERCENT SHOWING "CLAIMS PAYABLE IN AUSTRALIA" IN THE SAME CURRENCY OF THE CREDIT COVERING INSTITUTE CARGO CLAUSES(C). 4. PACKING NOTE IN TRIPLICATE. 5. BENEFICIARY'S CERTIFICATE STATING THAT ONE SET OF N/N SHIPPING DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO APPICANT WITHIN 3 DAYS AFTER SHIPMENT DATE. Additional Conditions 47A : 1. ALL DOCUMENTS MUST SHOW THIS L/C NUMBER. 2. ALTERATIONS OR ADDITIONS ON DOCUMENTS MUST BE STAMPED AND SIGNED BY THE ISSUER. 3. A DISCREPANCY FEE OF USD90.00 OR EQUIVALENT SHOULD BE DEDUCTED FROM THE PROCEEDS FOR EACH PRESENTATION OF DISCREPANT DOCS UNDER THIS L/C. Details of Charges 71B : ALL BANKING CHARGES OUTSIDE AUSTRALIA ARE FOR BENEFICIARY'S ACCOUNT. Period for Presentation 48 : ALL DOCUMENTS TO BE PRESENTED WITHIN 7 DAYS AFTER SHIPMENT DATE BUT WITHIN THE VALIDITY OF L/C. Confirmation Instructions *49 : WITHOUT 20000-110201 國貿業務乙級試題第3 頁 / 共7 頁 Instructions to Payg/Accptg/Negotg Bank 78 : + ON RECEIPT OF DOCUMENTS PLEASE SEND TO 1/324 QUEEN STREET, BRISBANE QLD 4000, AUSTRALIA BY DHL. + UPON RECEIPT OF SAID ADVICE AND DOCUMENTS COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS L/C, WE SHALL REIMBURSE YOU ACCORDING TO YOUR INSTRUCTION IN THE CURRENCY OF THE CREDIT. .......................................Messagetrailer............................................................... Bill of Exchange Draft No. DC-7532 TAIPEI, MAR. 5, 2021 Exchange for XXX At 60 DAYS AFTER B/L DATE sight of this FIRST of Exchange (SECOND being unpaid) Pay to the order of LAND BANK OF TAIWAN, KEELUNG BRANCH The sum of XXX value received Drawn under L/C No. XXX Dated DEC. 13, 2020 Issued by AUSTRALIA AND NEW ZEALAND BANK GROUP LIMITED BRISBANE To AUSTRALIA AND NEW ZEALAND BANK, TAIPEI BRANCH ○ SOFITEL CO., LTD. SOFITEL COMPANY LIMITED 10F, NO.210, SEC.1, KEELUNG RD. TAIPEI, TAIWAN Tel: +886-2-2732xxxx Fax: +886-2-2732xxxx INVOICE No. DC-7532 Date: MAR. 5, 2021 Invoice of AS FOLLOWS ○ Shipped Per S.S. XXX Sailing on or about MAR. 5, 2021 Shipment From KAOHSIUNG ○ To XXX Marks & Nos. Description of Goods Quantity Unit Price Amount UMF-24T UMF-36T 1,200 PAIRS 1,000 PAIRS 2,200 PAIRS vvvvvvvvvvvv USD112.30 USD138.60 XXX XXX vvvvvv ○ XXX SAY TOTAL U.S. DOLLARS TWO HUNDRED SEVENTY THREE THOUSAND THREE HUNDRED SIXTY ONLY ○ L/C NO. AB-0984-752 SOFITEL CO., LTD. KEVIN WANG ○ CIF KAOHSIUNG INCOTERMS 2020 IMITATION SUEDE SHOES ○ ○ THE GOODS ARE OF TAIWAN ORIGIN HS CODE NO. 6402.99.90 ○ ○ ○ ○ ○ ○ KEVIN WANG ○ 20000-110201 國貿業務乙級試題第4 頁 / 共7 頁 SOFITEL COMPANY LIMITED 10F, NO.210, SEC.1, KEELUNG RD TAIPEI, TAIWAN Tel: +886-2-2732xxxx Fax: +886-2-2732xxxx PACKING LIST No. DC-7532 Date: MAR. 5, 2021 Packing List of XXX MARKS & NOS. For account and risk of Messrs. GREEN TIMBERS CO., LTD.10F, NO.210, SEC.1, KEELUNG RD., TAIPEI, TAIWAN Shipped Per S.S. YM WEALTH V.152S ○ Sailing on or about XXX Shipment From XXX To XXX Packing No. Description Quantity Net Weight Gross Weight Measurement XXX 1-200 UMF-24T @6 PAIRS XXX @ 4.78 KGS 956.00 KGS @ 5.60 KGS XXX @ 0.384 CBM 76.800 CBM 201-325 UMF-24T @8 PAIRS XXX @ 5.80 KGS 725.00 KGS @ 6.70KGS XXX @ 0.384 CBM 48.000 CBM XXX 1,681.00 KGS vvvvvvvvvvv XXX 124.800 CBM vvvvvvvvvvv Shipper ○ SOFITEL CO., LTD. 10F, NO.210, SEC.1, KEELUNG RD., TAIPEI, TAIWAN S/O No. 45261 B/L No. KIDE010631645322 EVERGREEN LINE BILL OF LADING ORIGINAL FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Consignee TO OUR ORDER ○ Notify Party ○ GREEN TIMBERS CO., LTD. 249 TURBOT STREET, BRISBANE QLD 4000, AUSTRALIA Pre-carriage by Place of Receipt Ocean Vessel Voy. No. YM WEALTH 152S Port of Loading KAOHSIUNG Port of Discharge BRISBANE Place of Delivery Final destination (for the Merchant reference) Container No.And Seal No. Marks & Nos. Container No. XXX Seal No. XXX XXX Number of Containers or Packages Description of Goods SHIPPER’S LOAD AND COUNT AND SEAL XXX 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 ○ 29 THREE (3) EVERGREEN LINE AS CARRIER Date Laden on board the vessel ○ GT BRISBANE C/NO.1-325 MADE IN TAIWAN MARCH 5, 2021 XXX CTNS 〝FREIGHT PREPAID〞 L/C NO. XXX KGS CBM 1,681.00 124.800 ○ 26 ○ ○ Total: XXX CTNS vvvvvvvvvvvvvv SAY TOTAL THREE HUNDRED TWENTY FIVE (325) PAIRS ONLY L/C NO. XXX ○ ○ ○ ○ SOFITEL CO., LTD. KEVIN WANG ○ 20000-110201 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 CHIE KUO SOUTH ROAD, SEC.1, TAIPEI, TAIWAN, R.O.C. TELEPHONE: 90202706-7890 FAX: (02)2704-2915 MARINE CARGO POLICY ORIGINAL POLICY NO.452316M-12345810 ASSURED CLAIM, IF ANY, PAYABLE AT/IN GREEN TIMBERS CO., LTD. 249 TURBOT STREET, BRISBANE QLD 4000, AUSTRALIA AUSTRALIA IN USD INVOICE NO. XXX CLAIM AGENT: L/C NO. AB-0984-752 DATED DEC. 13, 2020 NEAREST LLOYD′S AGENT AMOUNT INSURED XXX WHEN PRESENTING CLAIM ALL OF SAY U.S. DOLLARS TWO HUNDRED SEVENTY THREE THOUSAND THREE HUNDRED SIXTY ONLY THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. SHIP OR VESSEL YM WEALTH V.152S SAILING ON/OR ABOUT MAR 5, 2021 FROM XXX TO XXX SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) XXX 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 (C) Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED SIGNED IN TAIPEI ON MAR 3, 2021 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
參考解答
- 本科目術科為國貿個案實作（信用狀審核、貿易單據審改、貿易計算及書信），本頁為個案題目與單據內容；完整正確答案仍須依信用狀條款及 UCP600 逐項比對。
- 準備方向：熟悉 UCP600、Incoterms 2020、信用狀欄位（申請人、受益人、金額、有效期限、裝運港、分批／轉運、單據要求）。
- 單據審改應逐欄比對匯票、商業發票、裝箱單、提單及保險單之金額、日期、裝運港、品名、數量、保險金額（通常發票金額加 10%）及單據份數。
- 貿易計算應熟悉 FOB、CFR、CIF 之價格換算、運費與保險費計算、佣金及匯率換算。
- 貿易書信應注意格式、稱謂、主旨、條列清楚及語氣禮貌，並依題意回覆交期、付款或索賠事項。
