民國111年 第1梯次 國貿業務乙級 術科

第2題

二、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

二、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 Input Time/MIR Received from 700 Issue of a Documentary Credit 1435 210426 NBBKSEGGAXXX JSBKTRISAXXX TURKIYE IS BANKASI A.S. JKJTELL SANAYI BRANCH ISTANBUL Sequence of Total *27 : 1/1 Form of Doc. Credit *40A : IRREVOCABLE Doc. Credit Number *20 : 1278SL100028 Date of Issue 31C : 210426 Applicable Rules *40E : UCP LATEST VERSION Date and Place of Expiry *31D : 210826 PLACE IN THE COUNTRY OF BENEFICIARY Applicant *50 : LINAR ELEKTRONIK VE TICARRT A.S. BAGCTLAR, ISTANBUL, TURKIYE Beneficiary *59 : GRANT MATE CO., LTD. 3F, NO. 6, SEC. 2, CHUNG SHAN RD., TAIPEI, TAIWAN Currency Code Amount *32B : CURRENCY USD AMOUNT 28,000.00 Available with/by *41D : HNBKTWTPAXXX HUA NAN COMMERCIAL BANK LTD., TAIPEI, TAIWAN BY NEGOTIATION Drafts at 42C : AT 45 DAYS AFTER B/L DATE FOR 80% OF INVOICE VALUE Drawee 42D : ISSUING BANK Partial Shipments 43P : PROHIBITED Transshipment 43T : PERMITTED Port of Loading 44E : TAIWAN Port of Discharge 44F : ISTANBUL, TURKIYE Latest Date of Shipment 44C : 210811 ◎姓名及准考證號 碼書寫請由左至 右橫書填寫 20000-111201 國貿業務乙級術科測試試題第2 頁/共7 頁 Description of Goods 45A : 7,000 PCS OF THERMOMETER AS PER P/I NO. 020604 DATED MAR. 20, 2021 UNIT PRICE:USD4.00 TOTAL AMOUNT:USD28,000.00 TRADE TERMS:CIF SHIPPING MARKS:LE (IN TRI) Documents Required 46A : 1. COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES INDICATING GOODS ARE OF TAIWAN ORIGIN 2. PACKING LIST IN 3 COPIES SHOWING NW, GW AND MEASUREMENT OF EACH CARTON 3. MARINE BILLS OF LADING IN 3 ORIGINALS AND 3 NON-NEGOTIABLE COPIES ISSUED OR ENDORSED TO OUR ORDER NOTIFY APPLICANT 4. BENEFICIARY DECLARATION STATING THAT THE SHIPMENT DETAILS HAVE BEEN FAXED TO OUR BANK ON SHIPPING DATE INFORMING THE VALUE OF DESPATCHED GOODS 5. INSURANCE POLICY/CERTIFICATE IN 3 ORIGINALS FOR 115 PCT OF INVOICE VALUE BLANK ENDORSED AND WITH CLAIMS PAYABLE AT DESTINATION COVERING INSTITUTE CARGO CLAUSES (A) AND INSTITUTE WAR CLAUSES (CARGO) 6. CERTIFICATE OF ORIGIN IN ONE ORIGINAL AND ONE COPY CERTIFYING GOODS ARE OF TAIWAN ORIGIN ISSUED OR SIGNED BY CHAMBER OF COMMERCE Additional Conditions 47A : 1. ALL DOCUMENTS MUST BEAR OUR L/C NO. 2. A DISCREPANCY FEE OF USD45.00 (OR EQUIVALENT) WILL BE CHARGED IF DISCREPANT DOCUMENTS ARE PRESENTED. 3. 3 PCT MORE OR LESS IN BOTH AMOUNT AND QUANTITY WILL BE ACCEPTABLE. 4. SHIPPING MARK SHOULD INCLUDE PRO. INV. NO. 5. THIRD PARTY TRANSPORTATION DOCUMENTS ARE PERMITTED. 6. IF THE VESSEL IS BETWEEN 31 AND 40 YEARS OLD AND OR LESS THAN 1,000 GROSS TON IN WEIGHT, THIS SITUATION MUST BE INFORMED TO US BY FAX BEFORE SHIPPING DATE. Details of Charges 71B : ALL BANKING CHARGES AND COMM. INCURRED OUTSIDE TURKIYE ARE FOR ACC. OF BENEFICIARY. Period for Presentation 48 : DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT Confirmation Instruction *49 : WITHOUT Instructions to Pay/Acc/Neg Bank 78 : UPON RECEIPT OF DOCUMENTS IN COMPLIANCE WITH L/C TERMS AND CONDITIONS WE WILL EFFECT PAYMENT AT MATURITY AS PER YOUR INSTRUCTIONS. Sender to Receiver Information : PLEASE FORWARD THE DOCUMENTS IN ONE COVER TO US. Trailer MAC: 7C83E88E CHK:4K228715D7EE DLM Bill of Exchange Draft No. EB-0125 Taipei, Taiwan AUG. 1, 2021 Exchange for XXX At 45 DAYS AFTER B/L DATE sight of this FIRST of Exchange (Second of the same tenor and date being unpaid) Pay to the order of HUA NAN COMMERCIAL BANK LTD. The sum of U.S. DOLLARS TWENTY EIGHT THOUSAND FIVE HUNDRED SIXTY ONLY value received Drawn under L/C No. 1278SL100028 Dated AUG. 26, 2021 Issued by TURKIYE IS BANKASI A.S. JKJTELL SANAYI BRANCH To XXX ○ ○ ○ Jacky Cheng GRANT MATE CO., LTD. ○ ○ ○ 20000-111201 國貿業務乙級術科測試試題第3 頁/共7 頁 GRANT MATE COMPANY LIMITED 3F, NO. 6, SEC. 2, CHUNG SHAN RD. TAIPEI, TAIWAN Tel: +886-2-260xxxxx Fax: +886-2-260xxxxx INVOICE No. EB-0125 Date: AUG. 1, 2021 INVOICE of 7,000 PCS OF THERMOMETER For account and risk of Messrs. LINAR ELEKTRONIK VE TICARRT A.S. BAGCTLAR, ISTANBUL, TURKIYE Shipped Per S.S. EVER BOARD V. 209 Sailing on or about XXX Shipment From XXX To ISTANBUL Marks & Nos. Quantity Description of Merchandise Unit Price Amount THERMOMETER XXX XXX PCS AX-0956 USD4.00 XXX XXX PCS XXX PCS vvvvvvvvv AX-0569 USD4.00 XXX XXX vvvvvvvvvv GRANT MATE COMPANY LIMITED 3F, NO. 6, SEC. 2, CHUNG SHAN RD. TAIPEI, TAIWAN PACKING LIST No. EB-0125 Date: AUG. 1, 2021 PACKING LIST of XXX MARKS & NOS. For account and risk of Messrs. XXX Shipped Per S.S. XXX Sailing on or about XXX Shipment From KEELUNG To XXX Packing No. Description Quantity Net Weight Gross Weight Measurement THERMOMETER XXX AX-0956 @150 PCS 3000 PCS @7.5 KGS 150 KGS @7.6 KGS 152 KGS @0.055 CBM 1.100 CBM XXX AX-0569 @150 PCS 4050 PCS 90 PCS @7.5 KGS 202.5 KGS 4.5 KGS @7.6 KGS 205.2 KGS 5.6 KGS @0.055 CBM 1.485 CBM 0.055 CBM XXX PCS vvvvvvvvv 357 KGS vvvvvvvvv XXX KGS vvvvvvvvvv XXX CBM vvvvvvvvvv ○ ○ ○ ○ ○ DRAWN UNDER TURKIYE IS BANKASI A.S. JKJTELL SANAYI BRANCH L/C NO. 1278SL100028 DATED APR. 26, 2021 ○ AS PER P/I NO. 020604 DATED MAR. 20, 2021 COUNTRY OF ORIGIN:TAIWAN ○ GRANT MATE CO., LTD. Jacky Cheng ○ ○ CIF KEELUNG PER PC ○ ○ ○ ○ ○ ○ SAY TOTAL XXX CARTONS ONLY L/C NO. 1278SL100028 XXX CTNS vvvvvvvvvv GRANT MATE CO., LTD. Jacky Cheng LE (IN TRI) ISTANBUL C/NO.1-47 MADE IN TAIWAN SAY TOTAL: XXX 20000-111201 國貿業務乙級術科測試試題第4 頁/共7 頁 Shipper BERRY INTERNATIONAL CO., LTD. S/O No. 9666 B/L No. KSGLMS6799819 EVERGREEN MARINE CORP. BILL OF LADING FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Consignee TO ORDER OF LINAR ELEKTRONIK Notify Party LINAR ELEKTRONIK VE TICARRT A.S. BAGCTLAR ISTANBUL, TURKIYE Pre-carriage by Place of Receipt KEELUNG CFS Ocean Vessel Voy. No. EVER BOARD 209 Port of Loading KEELUNG Port of Discharge ISTANBUL Place of Delivery ISTANBUL CFS Final destination (for the Merchant reference) Container No. Marks & Numbers Seal No. Number of Containers or Packages Description of Goods THERMOMETER L/C NO. 1278SL100028 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 THREE (3) EVERGREEN MARINE 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 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. 23N9B-0003985 ASSURED CLAIM, IF ANY, PAYABLE IN TAIWAN GRANT MATE CO., LTD. IN CURRENCY USD INVOICE NO. EB-0125 CLAIM AGENT: L/C NO. 1278SL100028 DATED APR. 26, 2021 NEAREST LLOYD′S AGENT AMOUNT INSURED USD32,430.00 WHEN PRESENTING CLAIM ALL SAY XXX ONLY OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. SHIP OR VESSEL EVER BOARD V. 209 SAILING ON OR ABOUT XXX FROM XXX TO XXX SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) THERMOMETER 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 TAIPEI ON JULY 20, 2021 NUMBERS OF POLICIES ISSUED IN TRIPLICATE 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 ○ XXX CTNS ○ ○ ○ ○ XXX 362.8 KGS vvvvvvvvv 2.640 CBM vvvvvvvvv ○ ○ ○ ○ ORIGINAL SAY TOTAL XXX ONLY FREIGHT PAYABLE AT DESTINATION AUG. 1, 2021 ○ ○ ○ ○ ○ ○ 20000-111201 國貿業務乙級術科測試試題第5 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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