民國113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) Bank of China Shenzhen Branch Head Office Foreign Department Beneficiary HAFENG JET CO., LTD. No. 1003 Jianshe Road, Luohuo District Shenzhen 518005, Guangdong Prov., China Date: FEB. 17, 2024 Advising No. 24114754 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 Mega International Commercial Bank Co., Ltd. (ICBCTWTPXXX) 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 : ZA5378-22 Date of Issue 31C : 240217 Applicable Rules *40E : UCP LATEST VERSION Date and Place of Expiry *31D : 240515 PLACE IN THE COUNTRY OF BENEFICIARY Applicant *50 : SUPER ENTERPRISE COMPANY LIMITED NO.549, ZHONGZHENG RD., YONGKANG DISTRICT, TAINAN CITY, TAIWAN, R.O.C. Beneficiary *59 : HAFENG JET CO., LTD. No. 1003 JIANSHE RD., LUOHUO DISTRICT SHENZHEN 518005, GUANGDONG PROV., CHINA Currency Code Amount *32B : CURRENCY CNY AMOUNT 459,000.00 Max. Credit Amount 39B : NOT EXCEEDING Available with/by *41D : ADVISING BANK IN CHINA BY NEGOTIATION Drafts at 42C : AT SIGHT Drawee 42D : ISSUING BANK Partial Shipments 43P : PROHIBITED Transshipment 43T : PERMITTED 20000-113202 國貿業務乙級術科測試試題第2 頁 / 共7 頁 Port of Loading 44E : ANY ASIAN PORT Port of Discharge 44F : KAOHSIUNG, TAIWAN Latest Date of Shipment 44C : 240325 Description of Goods 45A : 12,176 PCS OF DOOR HANDLE LOCK MATERIAL STAINLESS STEEL 201/304/316 TRADE TERMS: CPT TAINAN SHIPPING MARK: HJ/ 1~UP Documents Required 46A : 1. SIGNED INVOICE IN 4 FOLD STATING THAT THE GOODS ARE OF CHINA ORIGIN AND CERTIFYING THAT THE GOODS SHIPPED ARE AS PER BENEFICIARYS PROFORMA INVOICE NO. NL-00851 DATED FEB. 5, 2024 2. PACKING LIST IN 3 FOLD 3. FULL SET(3/3) OF CLEAN ON BOARD MULTIMODAL TRANSPORT BILLS OF LADING PLUS TWO NON-NEGOTIABLE COPIES MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND NOTIFY APPLICANT 4. BENEFICIARYS CERTIFICATE STATING THAT ONE SET OF NON-NEGOTIABLE DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO THE APPLICANT WITHIN 7 DAYS AFTER SHIPMENT Additional Conditions 47A : 1. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER. 2. THE PRICE QUOTED INCLUDES A DISCOUNT OF 10% WHICH MUST NOT BE SHOWN ON YOUR FINAL INVOICE, BUT IS TO BE THE SUBJECT OF A SEPARATE CREDIT NOTE, THE AMOUNT OF WHICH IS TO BE DEDUCTED FORM YOUR DRAFT. 3. A FEE OF USD50 OR EQUIVALENT IS TO BE DEDUCTED FROM EACH DRAWING IF DOCUMENTS ARE PRESENTED WITH DISCREPANCIES. Details of Charges 71B : ALL BANKING CHARGES OUTSIDE TAIWAN ARE FOR BENEFICIARYS ACCOUNT. 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 (No. 180, ZHONGSHAN RD., YONGKANG DIST., TAINAN CITY 710056, TAIWAN) Bill of Exchange Draft No. G2-25318 Exchange for XXX SHENZHEN, MAR. 13, 2024 At ─ ─ ─ sight of this FIRST of Exchange (Second of the same tenor and date unpaid) Pay to BANK of CHINA or order The sum of CHINA YUAN FOUR HUNDRED FIFTY EIGHT THOUSAND ONE HUNDRED THIRTY TWO ONLY value received Drawn under XXX L/C No. ZA5378-22 Dated MAR. 10, 2024 To ICBCCNBSXXX HAFENG JET CO., LTD. Jassen Lee ○ ○ ○ ○ ○ ○ 20000-113202 國貿業務乙級術科測試試題第3 頁 / 共7 頁 HAFENG JET CO., LTD. No. 1003 JIANSHE RD., LUOHUO DISTRICT SHENZHEN 518005, GUANGDONG PROV., CHINA Tel: +0086-592-XXXXXXXX Fax: +0086-592-XXXXXXXX FINAL INVOICE No. BN-321 Date: MAR. 10, 2024 INVOICE of AS FOLLOWS For account and risk of Messrs. XXX Shipped Per S.S. XXX Sailing on or about MAR. 12, 2024 Shipment From SHENZHEN To XXX Marks & Nos. Quantity Description of Merchandise Unit Price Amount STAINLESS STEEL DOOR HANDLE LOCK PER PC XXX XXX SA-21 19/22mm LENGTH138mm SF-17 19/22mm LENGTH138mm S-18 19/22mm LENGTH136mm CNY60.00 CNY50.20 CNY23.30 XXX XX PCS vvvvvvv CNY XXX vvvvvvvvvvvvv HAFENG JET CO., LTD. No. 1003 JIANSHE RD., LUOHUO DISTRICT SHENZHEN 518005, GUANGDONG PROV., CHINA PACKING/WEIGHT LIST No. GT-221218 Date: XXX PACKING LIST of XXX MARKS & NOS. For account and risk of Messrs SUPER ENTERPRISE COMPANY LIMITED NO.549, ZHONGZHENG RD., YONGKANG DISTRICT, TAINAN CITY, TAIWAN, R.O.C. Shipped Per S.S. SAN DIEGO BRIDGE V. 051E Sailing on or about XXX Shipment From XXX To KAOHSIUNG Packing No. Description Quantity Net Weight Gross Weight Measurement DOOR HANDLE LOCK 門把鎖 KGS SA-21 19/22mm LENGTH138mm @147 PCS 1,176PCS @ 147.00 1,176.00 XXX SF-17 19/22mm LENGTH138mm S-18 19/22mm LENGTH136mm @610 PCS 4,880 PCS @680PCS 6,120PCS @ 488.00 3,904.00 @ 762.00 6,858.00 XXX XXX XXX PCS vvvvvvv 11,938.00 vvvvvvvvv 12,580 KGS vvvvvvvvv XXX CBM vvvvvvvvvv ○ SAY XXX ONLY DRAWN UNDER XXX L/C NO. XXX DATED XXX WE HEREBY STATE THAT THE GOODS ARE OF CHINA ORIGIN. WE HEREBY CERTIFY THAT THE GOODS SHIPPED ARE AS PER BENEFICIARYS PROFORMA INVOICE NO. NL-00851 DATED FEB. 5, 2024 HAFENG JET CO., LTD. _______________________________ Jassen Lee CPT KAOHSIUNG HJ KAOHSIUNG VIA TAINAN P/NO.1-25 MADE IN CHINA SAY TOTAL TWENTY FIVE (25) CTNS ONLY. L/C NO. XXX Total: XXX PLT vvvvvvvvvvvvvvvv ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-113202 國貿業務乙級術科測試試題第4 頁 / 共7 頁 Shipper HAFENG JET CO., LTD. No. 1003 JIANSHE RD., LUOHUO DISTRICT SHENZHEN 518005, GUANGDONG PROV., CHINA S/O No. 9742 B/L No. KAGFN679909 Seven Sea Maritime Transport Corporation MULTIMODAL TRANSPORT BILL OF LADING FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Consignee TO ORDER Notify Party SUPER ENTERPRISE COMPANY LIMITED No.549,ZHONGZHENG RD., YONGKANG DISTRICT, TAINAN CITY, TAIWAN, R.O.C Ocean Vessel SAN DIEGO BRIDGE Voy. No. 051E Place of Receipt SHENZHEN CFS Port of Loading XIAMEN Port of Discharge KAOHSIUNG Place of Delivery TAINAN Final destination (for the Merchant reference) Container No. Marks & Numbers Seal No. Number of Containers or Packages Description of Goods DOOR HANDLE LOCK L/C NO. ZA5378-22 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 Seven Sea Maritime Transport Corp. As Carrier Date Laden on board the vessel HAFENG JET CO., LTD. No. 1003 JIANSHE RD., LUOHUO DISTRICT SHENZHEN 518005, GUANGDONG PROV., CHINA BENEFICIARYS CERTIFICATE ************************* To whom it may concern: WE HEREBY STATE THAT ONE SET OF ORIGINAL DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO THE APPLICANT WITHIN 7 DAYS AFTER SHIPMENT. XXX vvvvvvvv 12,580 KGS vvvvvvvvv XXX vvvvvvvvvv ○ 30 FREIGHT PREPAID Total No. of Containers or Packages (in words) ORIGINAL SAY TOTAL XXX ONLY FREIGHT AS ARRANGED MAR. 10, 2024 ○ 28 SHIPPERS LOAD, COUNT & SEAL ○ ○ ○ ○ ○ Re: L/C No. ZA5378-22 Issuing Bank: XXX. Dated: XXX Amount: CNY XXX Commodity: DOOR HANDLE LOCK HAFENG JET CO., LTD. . Jassen Lee ○ ○ ○ 20000-113202 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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