民國111年 第2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 Output/Message Type Sender Receiver 700 Issue of a Documentary Credit DIWAJPJTBXXX RESONA BANK LTD., TOKYO MBBTTWTPBXXX Taiwan Business Bank, Taichung Branch Sequence of Total *27 : 1/1 Form of Doc. Credit *40A : IRREVOCABLE Doc. Credit Number *20 : DI-258-02359 Date of Issue 31C : 220520 Applicable Rules *40E : UCP LATEST VERSION Date and Place of Expiry *31D : 220819 PLACE IN THE COUNTRY OF BENEFICIARY Applicant *50 : NEW HOPE ENTERPRISE CO., LTD. 6F. 11-7-12, KANDA, OGATACHO, CHYODA-KU, TOKYO JAPAN Beneficiary *59 : WISDOM TRADING CO., LTD. 600, SEC. 2, LIMING RD., NANTUN DIST., TAICHUNG CITY TAIWAN Currency Code Amount *32B : CURRENCY USD AMOUNT 54,216.00 Available with/by *41D : ANY BANK BY NEGOTIATION Drafts at 42C : AT 30 DAYS AFTER SIGHT FOR 90% OF INVOICE VALUE Drawee 42D : ISSUING BANK Partial Shipments 43P : PROHIBITED Transshipment 43T : PROHIBITED Port of Loading 44E : TAICHUNG PORT Port of Discharge 44F : YOKOHAMA OR TOKYO PORT Latest Date of Shipment 44C : 220729 Description of Goods 45A : 2,656 PCS OF ALUMINIUM CANES AS PER ORDER NO. 1256 DATED MAY 12, 2022 TRADE TERMS:CIF (INCOTERMS 2020) SHIPPING MARKS:NH (IN TRI) ◎姓名及准考證號 碼書寫請由左至 右橫書填寫 20000-111202 國貿業務乙級術科測試試題第2 頁/共7 頁 Documents Required 46A : 1. SIGNED INVOICE IN 3 COPIES INDICATING GOODS ARE OF TAIWAN ORIGIN 2. PACKING LIST IN 3 COPIES SHOWING NW, GW AND MEASUREMENT OF EACH CARTON 3. FULL SET OF MARINE BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFY APPLICANT 4. INSURANCE POLICY/CERTIFICATE IN DUPLICATE FOR 110 PCT OF INVOICE VALUE BLANK ENDORSED AND WITH CLAIMS PAYABLE AT DESTINATION COVERING INSTITUTE CARGO CLAUSES (A) AND INSTITUTE WAR CLAUSES (CARGO) 5. CERTIFICATE OF ORIGIN CERTIFYING GOODS ARE OF TAIWAN ORIGIN ISSUED BY CHAMBER OF COMMERCE 6. BENEFICIARY′S DECLARATION STATING THAT THE SHIPMENT DETAILS HAVE BEEN SENT TO APPLICANT BY EMAIL WITHIN 2 DAYS AFTER SHIPMENT Additional Conditions 47A : 1. ALL DOCUMENTS MUST BEAR THE L/C NO. 2. A DISCREPANCY FEE OF USD75.00 (OR EQUIVALENT) WILL BE CHARGED IF DISCREPANT DOCUMENTS ARE PRESENTED 3. THE SHIPPER OF SHIPPING DOCUMENTS MUST BE THE BENEFICIARY OF THE CREDIT Details of Charges 71B : ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT 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 : 1. UPON RECEIPT OF DOCUMENTS IN COMPLIANCE WITH L/C TERMS AND CONDITIONS WE WILL EFFECT PAYMENT AT MATURITY AS PER YOUR INSTRUCTIONS 2. PLEASE FORWARD THE DOCUMENTS IN ONE COVER BY COURIER TO US Bill of Exchange Draft No. WT-022 Taichung, Taiwan JULY 25, 2022 Exchange for USD54,216.00 At ====== sight of this FIRST of Exchange (Second of the same tenor and date being unpaid) Pay to the order of MEGA INTERNATIONAL COMMERCIAL BANK LTD. The sum of XXX value received Drawn under L/C No. DI-258-02359 Dated MAY 20, 2022 Issued by XXX To Taiwan Business Bank ○ ○ ○ 6 WISDOM TRADING CO., LTD. ○ ○ ○ Lucy Hung 20000-111202 國貿業務乙級術科測試試題第3 頁/共7 頁 WISDOM TRADING CO., LTD. 600, SEC. 2, LIMING RD., NANTUN DIST. TAICHUNG CITY, TAIWAN Tel: +886-4-225xxxxx Fax: +886-4-225xxxxx PROFORMA INVOICE No. WT-022 Date: JULY 25, 2022 INVOICE of XXX For account and risk of Messrs. XXX Shipped Per S.S. MING UNION V. 05N Sailing on or about JULY 25, 2022 Shipment From XXX To XXX Marks & Nos. Description of Merchandise Quantity Unit Price Amount ALUMINIUM CANES XXX FT-105 QUAD CANE 1,200 PCS USD32.00/PC XXX FT-162 FOLDING CANE 1,456 PCS XXX PCS vvvvvvvvv USD15.00/PC XXX XXX vvvvvvvvvv WISDOM TRADING CO., LTD. 600, SEC. 2, LIMING RD., NANTUN DIST. TAICHUNG CITY, TAIWAN PACKING AND WEIGHT LIST No. WT-022 Date: JULY 25, 2022 PACKING LIST of 2,656 PCS OF ALUMINIUM CANES 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 ALUMINIUM CANES 1-50 FT-105 QUAD CANE @24 PCS 1200 PCS @5.4 KGS XXX KGS @6.4 KGS XXX KGS 51-108 FT-162 FOLDING CANE FT-162 FOLDING CANE @25 PCS 1450 PCS 6 PCS @6.2 KGS XXX KGS 1.5 KGS @7.2 KGS XXX KGS 2.5 KGS XXX XXX PCS vvvvvvvvv 631.1 KGS vvvvvvvvv XXX KGS vvvvvvvvv XXX CBM vvvvvvvvvv ○ ○ ○ DRAWN UNDER XXX L/C NO. XXX DATED XXX WISDOM TRADING CO., LTD. William Lin ○ ○ ○ ○ ○ AS PER ORDER NO.1256 DATED MAY 12, 2022 GOODS ARE OF TAIWAN ORIGIN ○ CIF YOKOHAMA ○ NH (IN TRI) TOKYO C/NO.1-109 MADE IN TAIWAN ○ ○ SAY TOTAL XXX CARTONS ONLY DRAWN UNDER XXX L/C NO. DI-258-02359 DATED MAY 20, 2022 ○ XXX CTNS vvvvvvvvvv WISDOM TRADING CO., LTD. William Lin SAY TOTAL:U.S. DOLLARS FIFTY FOUR THOUSAND TWO HUNDRED AND SIXTEEN ONLY 20000-111202 國貿業務乙級術科測試試題第4 頁/共7 頁 Shipper NEW HOPE ENTERPRISE CO., LTD. S/O No. 3689 B/L No. YMMTC5599827 Yang Ming Marine Transport Corporation BILL OF LADING FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Consignee TO ORDER OF SHIPPER Notify Party XXX Pre-carriage by Place of Receipt XXX Ocean Vessel Voy. No. MING UNION 05N Port of Loading TAICHUNG Port of Discharge TOKYO Place of Delivery XXX Final destination (for the Merchant reference) Container No. Marks & Numbers Seal No. Number of Containers or Packages Description of Goods ALUMINIUM CANES L/C NO. DI-258-02359 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 Freight payable at Place and date of issue Ex. Rate Number of original B(s)/L FOUR (4) Yang Ming Marine Transport Corp. XXX 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. 34N6B-0001234 ASSURED CLAIM, IF ANY, PAYABLE IN JAPAN WISDOM TRADING CO., LTD. IN CURRENCY USD INVOICE NO. XXX CLAIM AGENT: L/C NO. XXX DATED XXX NEAREST LLOYD′S AGENT AMOUNT INSURED USD59,637.60 WHEN PRESENTING CLAIM ALL SAY XXX ONLY OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. SHIP OR VESSEL XXX V. XXX SAILING ON OR ABOUT XXX FROM XXX TO XXX SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) ALUMINIUM CANES 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 21, 2022 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 ○ ○ XXX CTNS 737.6 KGS vvvvvvvvv XXX CBM vvvvvvvvv ○ ○ 〝FREIGHT COLLECT〞 ○ ○ XXX ○ ○ ORIGINAL SAY TOTAL XXX ONLY JULY 25, 2022 ○ ○ ○ ○ 20000-111202 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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