民國110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…

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) Authentication Correct with Current Key FIN UAK Output/Message Type 700 Issue of a Documentary Credit Input Time/MIR 1359 2100516 NBBKSEGGAXXX Received from LIKICY2NBRK CYPRUS POPULAR BANK PUBLIC CO., LTD. NICOSIA BRANCH, CYPRUS Priority/Delivery/Obsol Normal Sequence of Total *27 : 1/1 Form of Doc. Credit *40A : IRREVOCABLE Doc. Credit Number *20 : CPB-05-2-0091 Date of Issue 31C : 210516 Applicable Rules *40E : UCP LATEST VERSION Date and Place of Expiry *31D : 210816 PLACE IN THE COUNTRY OF BENEFICIARY Applicant *50 : ANDREAS AHMED CO., LTD. 1978H DIGENIS AKRITAS AVE., NICOSIA, CYPRUS Beneficiary *59 : SAINT INTERNATIONAL COMPANY LIMITED P.O. BOX 70-1389, NEW TAIPEI CITY, TAIWAN, R.O.C. Currency Code Amount *32B : EUR28,998.40 Max. Credit Amount 39B : NOT EXCEEDING Available with/by *41D : ADVISING BANK IN TAIWAN BY NEGOTIATION Drafts at 42C : 45 DAYS FROM DATE FOR 90% OF INVOICE VALUE Drawee 42D : ISSUING BANK Partial Shipments 43P : PERMITTED Transshipment 43T : PERMITTED Port of Loading 44E : ANY ASIAN PORT Port of Discharge 44F : LIMASSOL, CYPRUS Latest Date of Shipment 44C : 210806 Description of Goods 45A : 8,312 DOZ OF〝NIKKY〞BRAND BABY PANTS CIF LIMASSOL INCOTERMS AS PER SALES CONFIRMATION NO. AA-210425 DATED APRIL 25, 2021 20000-110202 國貿業務乙級術科測試試題第3 頁 / 共7 頁 Documents Required 46A : 1. DULY SIGNED INVOICE IN QUADRUPLICATE STATING THAT THE GOODS ARE OF TAIWAN ORIGIN AND CONTENTS TO BE TRUE AND CORRECT 2. PACKING LIST IN TRIPLICATE SHOWING NW, GW AND MEASUREMENT OF EACH CARTON 3. FULL SET (3/3) LESS ONE OF CLEAN ON BOARD BILLS OF LADING PLUS TWO NON-NEGOTIABLE COPIES MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFY APPLICANT AND US 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 120 PCT OF INVOICE VALUE BLANK ENDORSED AND WITH CLAIMS PAYABLE IN CYPRUS COVERING INSTITUTE CARGO CLAUSES (A) AND INSTITUTE WAR CLAUSES (CARGO) Additional Conditions 47A : 1. SHIPMENT TO BE EFFECTED BY CONFERENCE LINE VESSELS ONLY 2. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER 3. A FEE OF EUR60 OR EQUIVALENT IS TO BE DEDUCTED FROM EACH DRAWING, IF DOCUMENTS ARE PRESENTED WITH DISCREPANCIES Details of Charges 71B : ALL BANKING CHARGES OUTSIDE CYPRUS 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 COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT, WE SHALL CONFIRM MATURITY DATE AND PAYMENT SHALL BE EFFECTED AS PER YOUR INSTRUCTIONS Sender to Receiver Information : PLEASE FORWARD THE DOCUMENTS IN ONE COVER TO US Trailer MAC: 29540C0E CHK: C32E6E0C2F99 Bill of Exchange Draft No. AA-210708 Exchange for XXX Taipei, Taiwan JULY 10, 2021 At 45 DAYS FROM DATE 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 EUROS DOLLARS FOURTEEN THOUSAND FOUR HUNDRED AND NINETY NINE AND CENTS TWENTY ONLY value received Drawn under L/C No. CPB-05-2-0091 Dated MAY 16, 2021 Issued by CYPRUS POPULAR BANK PUBLIC CO., LTD. To XXX ANDREAS AHMED CO., LTD. ○ ○ ○ ○ ○ ○ Vickie Chiang 20000-110202 國貿業務乙級術科測試試題第4 頁 / 共7 頁 SAINT INTERNATIONAL COMPANY LIMITED 9F, NO.1689, SEC. 5, 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. AA-210708 Date: INVOICE of 4,156 DOZ OF BABY PANTS For account and risk of Messrs. ANDREAS AHMED CO., LTD. 1978H DIGENIS AKRITAS AVE., NICOSIA, CYPRUS Shipped Per S.S. XXX Sailing on or about JULY 10, 2021 Shipment From XXX To LIMASSOL, CYPRUS Marks & Nos. Quantity Description of Merchandise Unit Price Amount 〝NIKKY〞BRAND BABY PANTS XXX 2,000 DOZ P-1058 VINYL EUR3.80 EUR7,600.00 2,156 DOZ 4,156 DOZ vvvvvvvvv P-1059 WHITE LARGE EUR3.20 EUR6,899.20 EUR14,499.20 vvvvvvvvvvvv SAINT INTERNATIONAL COMPANY LIMITED 9F, NO.1689, SEC. 5, FEN LIAO EAST RD. LIN KOU DIST., NEW TAIPEI CITY TAIWAN, R.O.C. PACKING/WEIGHT LIST No. AA-210708 Date: JULY 10, 2021 PACKING LIST of XXX MARKS & NOS. For account and risk of Messrs XXX Shipped Per S.S. KOTA PETANI 002W Sailing on or about JULY 10, 2021 Shipment From KEELUNG To XXX Packing No. Description Quantity Net Weight Gross Weight Measurement BABY PANTS 1-250 P-1058 VINYL @8 DOZ 2000 DOZ @15.2 KGS 3800 KGS @16.7 KGS 4175 KGS @0.062 CBM 15.500 CBM 251-789 P-1059 WHITE LARGE @4 DOZ 2156 DOZ @11.0 KGS 5929 KGS @12.0 KGS 6468 KGS @0.069 CBM 37.191 CBM 4,156 DOZ vvvvvvvvv 9,729 KGS vvvvvvvvv 10,643 KGS vvvvvvvvvv 52.691 CBM vvvvvvvvvv ○ ○ ○ ○ ○ SAY XXX ONLY ○ DRAWN UNDER CYPRUS POPULAR BANK PUBLIC CO., LTD. L/C NO. XXX DATED XXX AS PER PROFORMA INVOICE NO. AA-210425 DATED APRIL 25, 2021 WE HEREBY STATE THAT THE GOODS ARE OF VIETNAM ORIGIN AND CONTENTS TO BE TRUE AND CORRECT ○ SAINT INTERNATIONAL CO., LTD. _______________________________ Vickie Chiang ○ ○ CIF LIMASSOL INCOTERMS 2010 PER DOZ ○ ○ ○ ○ ○ ○ XXX SAY TOTAL SEVEN HUNDRED EIGHTY NINE (789) CARTONS ONLY L/C NO. XXX ○ Total: XXX CTNS vvvvvvvvvvvvvv SAINT INTERNATIONAL CO., LTD. _______________________________ Vickie Chiang 20000-110202 國貿業務乙級術科測試試題第5 頁 / 共7 頁 Shipper SAINT INTERNATIONAL CO., LTD. S/O No. 9666 B/L No. KSGLMS6799819 Yangming Marine Transport Corporation BILL OF LADING FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Consignee TO ORDER OF SHIPPER Notify Party ANDREAS AHMED CO., LTD. 1978H DIGENIS AKRITAS AVE., NICOSIA CYPRUS Pre-carriage by Place of Receipt KEELUNG CY Ocean Vessel Voy. No. KOTA PETANI 002W Port of Loading KAOHSIUNG Port of Discharge LIMASSOL Place of Delivery LIMASSOL CY Final destination (for the Merchant reference) Container No. Marks & Numbers Seal No. Number of Containers or Packages Description of Goods BABY PANTS L/C NO. XXX Gross Weight Measurement 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 TAIPEI Freight payable at Place and date of issue Ex. Rate Number of original B(s)/L FIVE (5) Yangming Marine Transport Corp. As Master 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 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 SAINT INTERNATIONAL CO., LTD. TAIWAN IN CURRENCY OF EURO INVOICE NO. AA-210708 CLAIM AGENT: L/C NO. XXX NEAREST LLOYD′S AGENT AMOUNT INSURED EUR17,399.04 WHEN PRESENTING CLAIM ALL SAY XXXD ONLY OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. SHIP OR VESSEL XXX V.XXX SAILING ON/OR ABOUT JULY 10, 2021 FROM XXX TO XXX SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) 4,156 DOZ OF〝NIKKY〞BRAND BABY PANTS 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 JULY 11, 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 ○ ○ ○ ○ YMLU 2032876 /20′/ YM998563 789 CTNS vvvvvvvvv 10,643 KGS vvvvvvvvv 52.691 CBM vvvvvvvvvv ○ ○ ○ ○ 30 〝FREIGHT PREPAID〞 Total No. of Containers or Packages (in words) ORIGINAL SAY TOTAL XXX ONLY. FREIGHT AS ARRANGED JULY 10, 2021 ○ David Chien ○ ○ ○ ○ 20000-110202 國貿業務乙級術科測試試題第6 頁 / 共7 頁

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。

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