民國113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) -----------------------------------------------------Message Header----------------------------------------------------- Swift Output:FIN 700 Issue of a Documentary Credit Sender :CIBBMYKLAXXX CIMB BANK BERHAD KUALA LUMPUR Receiver :CCBCTWTPXXX CHANG HWA COMMERCIAL BANK, HSI-NEIHU BRANCH ------------------------------------------------------Message Text ------------------------------------------------------ Sequence of Total *27 : 1/1 Form of Doc. Credit *40A : IRREVOCABLE Date of Issue 31C : 230317 Date and Place of Expiry 31D : 230630 IN TAIWAN Applicable Rules *40E : UCP LATEST VERSION Applicant *50 : TRIDENT INNOVATIONS SDN BHD NO.51 JALAN NAUTIKA B U20/B SEKSYEN U20 PUSAT KOMERSIAL TSB 40160 SHAH ALAM, SELANGOR MALAYSIA Beneficiary *59 : YUAN CHANG CO., LTD. 8F, NO.15, LN. 360, SEC.1, NEIHU RD., TAIPEI, TAIWAN Currency Code Amount *32B : USD63,282.00 Available with/by *41D : ANY BANK BY NEGOTIATION Drafts at..... 42C : 30 DAYS FROM B/L DATE FOR FULL INVOICE VALUE Drawee 42D : ISSUING BANK Partial Shipments 43P : PERMITTED Transshipment 43T : PERMITTED Port of Loading 44E : ANY PORT IN TAIWAN Port of Discharge 44F : ANY PORT IN MALAYSIA Latest Date of Shipment 44C : 230620 Description of Goods 45A : 3,300 PCS OF LASER POINTER PEN AS PER P/I NO. 230310 DATED MAR. 10, 2023 TRADE TERMS:CIF ANY PORT IN MALAYSIA INCOTERMS 2020 MAIN MARKS:INVOICE NO. 20000-113201 國貿業務乙級試題第2 頁 / 共7 頁 Documents Required 46A : 1. COMMERCIAL INVOICE IN DUPLICATE INDICATING THE GOODS ARE OF TAIWAN ORIGIN. 2. FULL SET (4/4) OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING, CONSIGNED TO ORDER MARKED〝FREIGHT PREPAID〞AND NOTIFY APPLICANT AND LEAD YOUN LOGISTICS INT'L LTD. (TEL: +60 3-3345 2788) 3. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE MADE OUT TO ORDER FOR THE FULL INVOICE PLUS 15 PERCENT SHOWING〝CLAIMS PAYABLE IN MALAYSIA〞IN THE SAME CURRENCY OF THE CREDIT COVERING INSTITUTE CARGO CLAUSES(A) AND INSTITUTE STRIKES CLAUSES (CARGO). 4. PACKING LIST IN 3 ORIGINALS AND 3 COPIES . Additional Conditions 47A : 1. ALL DRAFTS AND DOCUMENTS MUST INDICATE L/C NUMBER AND P/I NUMBER. 2. 5 PCT MORE OR LESS IN BOTH AMOUNT AND QUANTITY WILL BE ACCEPTABLE. 3. THIRD PARTY TRANSPORTATION DOCUMENTS ARE PERMITTED. 4. USD80.00 OR EQUIVALENT OF DISCREPANCY FEE PLUS RELATIVE CABLE CHARGES SHOULD BE DEDUCTED FROM THE PROCEEDS FOR EACH PRESENTATION OF DISCREPANT DOCS UNDER THIS L/C. Details of Charges 71B : ALL BANKING CHARGES OUTSIDE MALAYSIA ARE FOR BENEFICIARY'S ACCOUNT. Period for Presentation : ALL DOCUMENTS TO BE PRESENTED WITHIN 5 DAYS AFTER SHIPMENT DATE BUT WITHIN THE VALIDITY OF L/C. Confirmation Instructions *49 : WITHOUT Instructions to Payg/Accptg/Negotg Bank : +DRAFTS AND ALL DOCUMENTS TO BE FORWARDED TO 2ND FLOOR, JALAN BURHANUDDIN HELMI, TAMAN TUN DR.ISMAIL, WILAYAH PERSEKUTUAN, 60000 KUALA LUMPUR, MALAYSIA, ATTN: TRADE FINANCE DEPT. IN ONE LOT BY COURIER SERVICE +UPON RECEIPT OF DRAFTS AND REQUIRED DOCS. WHICH COMPLY WITH THE TERMS AND CONDITIONS OF THIS CREDIT, WE SHALL REMIT THE PROCEEDS AT MATURITY AS PER YOUR INSTRUCTIONS. -----------------------------------------------------Message Trailer ----------------------------------------------------- Bill of Exchange Draft No. XXX Exchange for XXX DATE: MAY 20, 2023 At JUNE 20, 2023 sight of this FIRST of Exchange (SECOND being unpaid) Pay to the order of CHANG HWA COMMERCIAL BANK, LTD. The sum of XXX value received Drawn under L/C No. TF001M635063 Dated XXX Issued by XXX To CIMB BANK BERHAD KUALAUMPUR YUAN CHANG CO., LTD. JOHN LEE ○ ○ ○ ○ 20000-113201 國貿業務乙級試題第3 頁 / 共7 頁 YUAN CHANG CO., LTD. 8F, NO.15, LN. 360, SEC.1, NEIHU RD. TAIPEI, TAIWAN Tel: +886-2-2656xxxx Fax: +886-2-2656xxxx INVOICE No. LP-23778 Date : XXX Invoice of 3300 PCS OF LASER POINTER PEN For account and risk of Messrs TRIDENT INNOVATIONS SDN BHD NO.51 JALAN NAUTIKA B U20/B SEKSYEN U20 PUSAT KOMERSIAL TSB 40160 SHAH ALAM, SELANGOR MALAYSIA Shipped Per S.S. XXX Sailing on or about XXX Shipment From TAIWAN To XXX Marks & Nos. Description of Goods Quantity Unit Price Amount XXX LASER POINTER PENS P-158 Stylus Pen P-159 Cat Laser Toy XXX XXX XXX vvvvvvvvvvv USD21.38/PC USD15.32/PC XXX XXX vvvvvvvvvvv YUAN CHANG CO., LTD. 8F, NO.15, LN. 360, SEC.1, NEIHU RD. TAIPEI, TAIWAN Tel: +886-2-2656xxxx Fax: +886-2-2656xxxx PACKING LIST No. LP-23778 Date : XXX Packing List of AS FOLLOWS MARKS & NOS. For account and risk of Messrs XXX Shipped Per S.S. EVER PRIDE V.S260 Sailing on or about XXX Shipment From XXX To XXX Packing No. Description Quantity Net Weight Gross Weight Measurement 1-65 66-115 LASER POINTER PENS P-158 Stylus Pen P-159 Cat Laser Toy @30 PCS 1950 PCS @24 PCS 1200 PCS @7.50 KGS 487.50 KGS @9.50 KGS 475.00 KGS @9.00 KGS 585.00KGS @11.00 KGS 550.00 KGS @0.029 CBM 1.885 CBM @0.047 CBM 2.350 CBM 3150 PCS vvvvvvvv 962.50 KGS vvvvvvvvvv XXX vvvvvvvvvv 4.235 CBM vvvvvvvvvvv Total: 115 CTNS vvvvvvvvvvvvvv SAY TOTAL ONE HUNDRED AND FIFTEEN (115) CARTONS ONLY L/C NO. TF001M635063 P/I NO. XXX SAY TOTAL XXX THE GOODS ARE OF TAIWAN ORIGIN AS PER P/I NO. 230310 L/C NO.TF001M635063 DATED MAR. 17, 2023 YUAN CHANG CO., LTD. JOHN LEE CIF ANY PORT IN MALAYSIA INCOTERMS 2020 ○ ○ ○ ○ ○ ○ ○ ○ ○ YUAN CHANG CO., LTD. JOHN LEE ○ ○ ○ ○ YC (IN DIA) PORT KLANG C/NO.1-115 MADE IN TAIWAN ○ ○ ○ ○ ○ ○ 20000-113201 國貿業務乙級試題第4 頁 / 共7 頁 Shipper YUAN CHANG CO., LTD. 8F, NO.15, LN. 360, SEC.1, NEIHU RD., TAIPEI, TAIWAN S/O No. 87421 B/L No. KIDE010631678900 EVERGREEN LINE BILL OF LADING ORIGINAL FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADDRESS) Consignee TO ORDER Notify Party TRIDENT INNOVATIONS SDN BHD NO.51 JALAN NAUTIKA B U20/B SEKSYEN U20 PUSAT KOMERSIAL TSB 40160 SHAH ALAM, SELANGOR MALAYSIA Pre-carriage by Place of Receipt Ocean Vessel EVER PRIDE Voy. No. S260 Port of Loading KEELUNG Port of Discharge PORT KLANG Place of Delivery Final destination (for the Merchant reference) Container No.And Seal No. Marks & Nos. Number of Containers or Packages Description of Goods Gross Weight Kgs/lbs Measurement M3/cbm XXX XXX LASER POINTER PEN 〝FREIGHT PREPAID〞 L/C NO.TF001M635063 DATED MAR. 17, 2023. KGS 962.50 CBM 4.235 Total No. of Containers or Packages (in words) SAY TOTAL XXX CTNS ONLY. Freight AS ARRANGED 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 FOUR (4) EVERGREEN LINE. AS CARRIER Date Laden on board the vessel MAY 19, 2023 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.790806M-810223 CLAIM, IF ANY, PAYABLE AT/IN MALAYSIA IN USD CLAIM AGENT: NEAREST LLOYD’S AGENT WHEN PRESENTING CLAIM ALL OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. ASSURED TO ORDER INVOICE NO. XXX P/I NO. XXX L/C NO.TF001M635063 DATED MAR. 17, 2023 AMOUNT INSURED USD 69610.20 SAY U.S. DOLLARS XXX ONLY SHIP OR VESSEL EVER PRIDE V.S260 SAILING ON/OR ABOUT MAY 20, 2023 FROM KEELUNG TO PORT KLANG SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) XXX OF LASER POINTER PEN 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 TAIPEI ON MAY 20, 2023 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. 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. 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. 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 ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-113201 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。

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