民國112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) Mega International Commercial Bank Co., Ltd. Head Office Foreign Department Beneficiary Phoenix Enterprise Co., Ltd. 9F, No.1689, Sec. 5, Fen Liao E. Rd., Lin Kou Dist. New Taipei City, Taiwan, R.O.C. Date: October 17, 2022 Advising No. 22114789 Dear Sirs, Without any responsibility and /or engagement on our part, we have the pleasure of advising you that we have received an authenticated S.W.I.F.T. message from Wells Fargo Bank, N.A. (WFBIUS6SLAX) reading as follows: MT700 ISSUE OF A DOCUMENTARY CREDIT Sequence of Total *27 : 1/1 Form of Doc. Credit *40A : IRREVOCABLE Doc. Credit Number *20 : WFB-22-8995 Date of Issue 31C : 221016 Applicable Rules *40E : UCP LATEST VERSION Date and Place of Expiry *31D : 230115 PLACE IN THE COUNTRY OF BENEFICIARY Applicant *50 : GOLDEN TECHNOLOGY CORP. 51789 PRODUCTION AVE., FONTANA, CA 92337, USA Beneficiary *59 : PHOENIX ENTERPRISE COMPANY LIMITED 9F, NO.1689, SEC. 5, FEN LIAO E. RD., LIN KOU DIST. NEW TAIPEI CITY, TAIWAN, R.O.C. Currency Code Amount *32B : CURRENCY USD AMOUNT 139,280.00 Max. Credit Amount 39B : NOT EXCEEDING Available with/by *41D : ADVISING BANK IN TAIWAN BY NEGOTIATION Drafts at 42C : AT 90 DAYS AFTER SIGHT FOR 100% OF INVOICE VALUE Drawee 42D : ISSUING BANK Partial Shipments 43P : PROHIBITED Transshipment 43T : PERMITTED Port of Loading 44E : ANY ASIAN PORT Port of Discharge 44F : LOS ANGELES, CA Place of Delivery 44B : FONTANA, CA 20000-112201 國貿業務乙級試題第2 頁 / 共7 頁 Latest Date of Shipment 44C : 230105 Description of Goods 45A : 500 PCS OF ROBOT VACUUM CLEANER TRADE TERMS: CIP (INCOTERMS 2020) SHIPPING MARK: GT/C/NO.1~UP Documents Required 46A : 1. SIGNED INVOICE IN 4 FOLD STATING THAT THE GOODS ARE OF TAIWAN ORIGIN AND CERTIFYING THAT THE GOODS SHIPPED ARE AS PER BENEFICIARY′S PROFORMA INVOICE NO. GT-221005 DATED OCTOBER 5, 2022 2. PACKING LIST IN 3 FOLD 3. FULL SET(3/3) 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 SET OF NON-NEGOTIABLE DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO THE APPLICANT WITHIN 5 DAYS AFTER SHIPMENT 5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE IN NEGOTIABLE FORM FOR 110 PCT OF INVOICE VALUE BLANK ENDORSED AND WITH CLAIMS PAYABLE IN USA COVERING INSTITUTE CARGO CLAUSES (A) AND INSTITUTE STRIKES CLAUSES (CARGO) Additional Conditions 47A : 1. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER. 2. A FEE OF USD60 OR EQUIVALENT IS TO BE DEDUCTED FROM EACH DRAWING IF DOCUMENTS ARE PRESENTED WITH DISCREPANCIES. Details of Charges 71B : ALL BANKING CHARGES OUTSIDE USA ARE FOR BENEFICIARY′S ACCOUNT. Period for Presentation 48 : DRAFTS AND DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN L/C EXPIRY DATE. Confirmation Instruction *49 : WITHOUT Instructions to Pay/Acc/Neg Bank 78 : PAYMENT SHALL BE EFFECTED AT MATURITY AS PER YOUR INSTRUCTIONS UPON RECEIPT OF THE DOCUMENTS IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT. Sender to Receiver Information : PLEASE FORWARD THE DOCUMENTS IN ONE COVER BY COURIER TO US (11205 SIERRA AVE, FONTANA, CA 92337, USA). Bill of Exchange Draft No. GT-221218 Exchange for USD139,280.00 Taipei, Taiwan DEC. 21, 2022 At 90 DAYS AFTER sight of this FIRST of Exchange (Second unpaid) Pay to the order of TAIPEI FUBON COMMERCIAL BANK The sum of U.S. DOLLARS ONE HUNDRED THIRTY NINE THOUSAND TWO HUNDRED EIGHTY ONLY value received Drawn under L/C No. WFB-22-8995 Dated OCT. 16, 2022 Issued by MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD. To XXX GOLDEN TECHNOLOGY CORP. ○ Victoria Chiang ○ ○ ○ ○ ○ 20000-112201 國貿業務乙級試題第3 頁 / 共7 頁 PHOENIX ENTERPRISE 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 COMMERCIAL INVOICE No. GT-221218 Date: INVOICE of 500 PCS OF ROBOT VACUUM CLEANER For account and risk of Messrs. XXX Shipped Per S.S. XXX Sailing on or about DEC. 21, 2022 Shipment From KEELUNG To XXX Marks & Nos. Quantity Description of Merchandise Unit Price Amount 300 PCS PE-6S Sweeping + Mopping USD320.80 USD96,240.00 200 PCS 500 PCS vvvvvvv PE-8M Mopping USD215.20 USD43,040.00 USD139,280.00 vvvvvvvvvvvvv PHOENIX ENTERPRISE 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. GT-221218 Date: DEC. 21, 2022 PACKING LIST of XXX MARKS & NOS. For account and risk of Messrs GOLDEN TECHNOLOGY CORP. 51789 PRODUCTION AVE, FONTANA, CA 92337, USA Shipped Per S.S. YM UPWARD 079E Sailing on or about DEC. 21, 2022 Shipment From XXX To XXX Packing No. Description Quantity Net Weight Gross Weight Measurement ROBOT VACUUM CLEANER 1-300 PE-6S Sweeping+ Mopping @1 PC 300 PCS @7 KGS 2,100 KGS @8 KGS 2,400 KGS @0.072 CBM XXX CBM 1-100 PE-8M Mopping @2 PCS 200 PCS @10 KGS 1,000 KGS @11 KGS 1,100 KGS @0.068 CBM XXX CBM 500 PCS vvvvvvv 3,100 KGS vvvvvvvvv 3,500 KGS vvvvvvvvv XXX CBM vvvvvvvvvv ○ 12 ROBOT VACUUM CLEANER SAY XXX ONLY DRAWN UNDER XXX L/C NO. XXX DATED XXX WE HEREBY STATE THAT THE GOODS ARE OF TAIWAN ORIGIN. WE HEREBY CERTIFY THAT THE GOODS SHIPPED ARE AS PER BENEFICIARY′S PROFORMA INVOICE NO. GT-221005 DATED OCTOBER 5, 2022. PHOENIX ENTERPRISE CO., LTD. _______________________________ Victoria Chiang CIP LA INCOTERMS 2020 PER PC XXX SAY TOTAL FOUR HUNDRED (400) CARTONS ONLY L/C NO. XXX Total: XXX CTNS vvvvvvvvvvvvvvvv PHOENIX ENTERPRISE CO., LTD. _______________________________ Victoria Chiang G T LOS ANGELES VIA FONTANA C/NO.1-400 MADE IN TAIWAN ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-112201 國貿業務乙級試題第4 頁 / 共7 頁 Shipper PHOENIX ENTERPRISE CO., LTD. 9F, NO.1689, SEC. 5, FEN LIAO EAST RD. LIN KOU DIST., NEW TAIPEI CITY TAIWAN, R.O.C. S/O No. 9666 B/L No. KSGFTN6799819 Yangming Marine Transport Corporation BILL OF LADING FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Consignee TO ORDER OF SHIPPER Notify Party GOLDEN TECHNOLOGY CORP. 51789 PRODUCTION AVE. FONTANA, CA 92337 USA Pre-carriage by Place of Receipt KEELUNG CY Ocean Vessel Voy. No. YM UPWARD 079E Port of Loading KAOHSIUNG Port of Discharge LOS ANGELES, CA Place of Delivery FONTANA, CA CY Final destination (for the Merchant reference) Container No. Marks & Numbers Seal No. Number of Containers or Packages Description of Goods VACUUM CLEANER 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 FULL SET(3/3) Yangming Marine Transport 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XXX 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 IN USA IN CURRENCY OF USD GOLDEN TECHNOLOGY CORP. INVOICE NO. GT-221218 CLAIM AGENT: L/C NO. XXX DATED XXX NEAREST LLOYD′S AGENT AMOUNT INSURED USD153,208.00 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 DEC. 21, 2022 FROM XXX TO XXX SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) 500 PCS OF ROBOT VACUUM CLEANER 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 STRIKES CLAUSES (CARGO) Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED SIGNED IN XXX ON DEC. 19, 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 YMLU 2032876 /20′/ YM998563 XXX CTNS vvvvvvvvv 3,500 KGS vvvvvvvvv 28.400 CBM vvvvvvvvvv ○ 30 FREIGHT PREPAID Total No. of Containers or Packages (in words) ORIGINAL SAY TOTAL XXX ONLY FREIGHT AS ARRANGED DEC. 21, 2022 David Chien ○ ○ 28 SHIPPER′S LOAD, COUNT & SEAL ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-112201 國貿業務乙級試題第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。
