民國114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) 請根據所附之信用狀內容,審核匯票、商業發票、包裝單、提單及保險單之編號 ○ 1 ○ 2 ○ 3…
題目
二、貿易單據審改(本題共10 小題,每小題3 分,合計30 分) 請根據所附之信用狀內容,審核匯票、商業發票、包裝單、提單及保險單之編號 ○ 1 ○ 2 ○ 3 ...內容,並將錯誤之編號及正確答案依序寫在答案紙。(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 Taipei, Taiwan 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., LOS ANGELES BRANCH Reading as follows: QUOTE MT 700 ISSUE OF A DOCUMENTARY CREDIT Sequence of Total : 1/1 Form of Doc. Credit 40A : IRREVOCABLE Date of Issue 31C : 250106 Applicable Rules 40E : UCP LATEST VERSION Date and Place of Expiry 31D : 250315 PLACE TAIWAN Applicant : ADVANCED BUSINESS INC. 60000 POWER INN RD, SACRAMENTO, CA 95828 UNITED STATES Beneficiary : F-SUN COMPANY LIMITED NO.100, SEC 3, CHUNG SHAN NORTH RD, TAIPEI CITY TAIWAN Currency Code Amount 32B : USD50,485.00 Max. Credit Amount 39B : NOT EXCEEDING Available with/by 41D : MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD. TAIPEI BY NEGOTIATION Drafts at... 42C : 60 DAYS AFTER SIGHT FOR FULL INVOICE VALUE Drawee 42D : ISSUING BANK 20000-114201 國貿業務乙級術科測試試題第2 頁 / 共7 頁 Partial Shipments 43P : PERMITTED Transshipment 43T : PROHIBITED Port of Loading 44E : ANY PORT OF TAIWAN Port of Discharge 44F : ANY PORT OF USA Description of Goods 45A : POWER TOOLS H.S.CODE NO.: 8467. 29 AS PER ORDER NO. AA-805 TRADE TERMS: CIP (INCOTERMS 2020) Documents Required 46A : 1. COMMERCIAL INVOICE IN FOUR COPIES STATING THAT THE GOODS ARE OF TAIWAN ORIGIN 2. PACKING LIST IN THREE COPIES 3. INSURANCE POLICY/CERTIFICATE IN DUPLICATE FORM COVERING INSTITUTE CARGO CLAUSES (A), INSTITUTE WAR CLAUSES (CARGO) CLAIMS IF ANY PAYABLE IN UNITED STATES NOMINATING THE PARTY TO PAY SUCH CLAIMS 4. FULL SET(3/3) OF CLEAN ON BOARD BILLS OF LADING CONSIGNED TO OUR ORDER MARKED FREIGHT PREPAID AND BENEFICIARYS NAME WITH FULL ADDRESS AS SHIPPER. INDICATING NOTIFY APPLICANT AND EVIDENCING THE GOODS HAVE BEEN SHIPPED BY FULL CONTAINER LOAD. 5. BENEFICIARYS CERTIFICATE STATING THAT ONE COMPLETE SET OF NON-NEGOTIABLE STIPULATED DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO APPLICANT WITHIN 3 DAYS AFTER SHIPMENT Additional Conditions 47A : 1. THE THIRD PARTY DOCUMENTS ARE ACCEPTABLE (EXCEPT DRAFT AND INVOICE) 2. ALL DOCUMENTS MUST SHOW THIS L/C NUMBER AND H.S. CODE NO. 3. BILL OF LADING AND DOCUMENTS PRIOR TO THE OPENING DATE OF THIS L/C ARE NOT ACCEPTABLE. 4. A DISCREPANCY FEE OF USD80 SHALL BE DEDUCTED FROM THE POCEEDS FOR ALL DOCUMENTS NEGOTIATED WITH DISCREPANCIES DRAWN UNDER THIS L/C. THIS SUBJECT CHARGE SHALL BE FOR ACCOUNT OF THE BENEFICIARY Details of Charges 71B : ALL CHARGES OUTSIDE UNITED STATES ARE FOR ACCOUNT OF BENEFICIARY. Period for Presentation : DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT NOT LATER THAN THE VALIDITY OF THIS CREDIT. Confirmation Instruction 49 : WITHOUT Instructions to Negotiating Bank : DOCUMENTS TO BE SENT TO US IN ONE LOT BY COURIER SERVICE. THE AMOUNT OF EACH DRAFT MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT BY THE NEGOTIATING BANK FOR ALL PAYMENTS MADE IN CONFORMITY WITH THE TERMS AND CONDITIONS OF THE CREDIT AND WITHIN ITS VALIDITY. WE SHALL REMIT THE AMOUNT ON RECEIPT OF DOCUMENTS AS PER YOUR INSTRUCTIONS. Sender to Receiver Information : PLS ACKNOWLEDGE RECEIPT BY MT730 Bill of Exchange No. 30618 Exchange for USD50,485.00 Taipei, XXX At 60 DAYS AFTER SIGHT to pay this First of Exchange (Second Unpaid) Pay to the order of MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD. SAY XXX value received Drawn under L/C No. MIC 1305258 Dated XXX Issued by XXX To MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD. F-SUN COMPANY LIMITED Jerry Chiang ○ ○ ○ 20000-114201 國貿業務乙級術科測試試題第3 頁 / 共7 頁 F-SUN COMPANY LIMITED NO.100, SEC 3, CHUNG SHAN NORTH RD, TAIPEI CITY TAIWAN, R.O.C. INVOICE No. 30618 Date : MAR 10, 2025 Invoice of AS FOLLOWS For account and risk of Messrs. ADVANCED BUSINESS INC. 60000 POWER INN RD, SACRAMENTO, CA 95828 UNITED STATES Shipped Per S.S. JIN V.2193 Sailing on or about XXX Shipment From TAIWAN To SACRAMENTO Via XXX Marks & Nos. Quantity Description of Merchandise Unit Price Amount AB SACRAMENTO C/NO.1-55 MADE IN CHINA XXX XXX POWER TOOLS PT-001 Combo Kits PT-101 Cordless Impact Wrench USD68.20/set USD60.05/pc. XXX XXX F-SUN COMPANY LIMITED NO.100, SEC 3, CHUNG SHAN NORTH RD, TAICHUNG CITY TAIWAN, R.O.C. PACKING NOTE No. 30618 Date : XXX Packing list of XXX For account and risk of Messrs. XXX Shipped Per S.S. XXX Sailing on or about XXX Shipment From XXX To XXX Via SAN FRANCISCO Packing No. Description of Goods Quantity Net Weight Gross Weight Measurement 1-30 31-55 POWER TOOLS PT-001 Combo Kits PT-101 Cordless Impact Wrench @10 SETS 300 SETS @20 PCS 500 PCS @26.3 KGS 789.0 KGS @25.7 KGS 642.5 KGS @26.5 KGS 795.0 KGS @26.0 KGS 650.0 KGS XXX 300 SETS & 500 PCS vvvvvvvvvv XXX vvvvvvvvvv XXX vvvvvvvvvv XXX vvvvvvvvvv SAY XXX ONLY DRAWN UNDER XXX L/C NO. XXX AS PER ORDERS NO. AA-805 AND H.S. CODE NO. 8467. 29 CIF SAN FRANCISCO F-SUN COMPANY LIMITED Jerry Chiang TOTAL: X CTNS vvvvvvvvvvvvvv SAY TOTAL FIFTY-FIVE (55) CARTONS ONLY DRAWN UNDER MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD., LOS ANGELES BRANCH, L/C NO. MIC 1305258 DATED JAN. 06, 2025 F-SUN COMPANY LIMITED Jerry Chiang MARKS & NOS. XXX ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-114201 國貿業務乙級術科測試試題第4 頁 / 共7 頁 Shipper F-SUN COMPANY LIMITED. S/O No. B/L No. GUZLB998T6298 Yangming Marine Transport Corporation BILL OF LADING FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Consignee TO ORDER OF MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD. LOS ANGELES BRANCH Notify Party ADVANCED BUSINESS INC. 60000 POWER INN RD, SACRAMENTO, CA 95828 UNITED STATES Pre-carriage by Place of Receipt TAIPEI CY Ocean Vessel JIN Voy. No. 2193 Port of Loading TAIPEI PORT Port of Discharge LONG BEACH Place of Delivery XXX Final destination (for the Merchant reference) Container No. Marks & Numbers Seal No. Number of Containers or Packages Kind of packages; Description of goods Gross Weight Kgs/lbs Measurement M3/cft 1 CTNR vvvvvvvv POWER TOOLS SHIPPER’S LOAD AND COUNT H.S.CODE NO.: 8467. 29 L/C NO. MIC 1305258 〝FREIGHT PAID〞 1445 KGS vvvvvvvvv XXX vvvvvvvvv Total No. of Containers or Packages (in words) SAY TOTAL XXX ONLY. Freight AS ARRANGED Weight Measurement Rate Per Prepaid Collect ORIGINAL 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 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 MARCH 15, 2025 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 POLICY NO.23A3M-00088888 MARINE CARGO POLICY ORIGINAL ASSURED : F-SUN COMPANY LIMITED AMOUNT INSURED : USD50,485.00 SAY U.S. DOLLARS FIFTY THOUSAND FOUR HUNDRED AND EIGHTY FIVE ONLY SHIP OR VESSEL : XXX FROM : XXX TO : XXX CLAIM, IF ANY, PAYABLE AT/IN UNITED STATES IN USD. CLAIM AGENT: NEAREST LLOYD’S AGENT WHEN PRESENTING CLAIM ALL OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) POWER TOOLS CONDITIONS SUBJECT TO THE FOLLOWING CLAUSES AS ATTACHED HERETO Institute Radioactive Contamination Exclusion Clause Termination of Transit Clause (Terrorism) Institute Classification Clause 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 MAR. 10, 2025 NUMBERS OF POLICES 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. 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. 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. YMLU 2032425/20’/YM99-823255 ○ ○ ○ ○ ○ ○ ○ ○ ○ Not Valid unless countersigned by XXX Authorized Signature For Fubon Insurance Co., Ltd. XXX President ○ ○ ○ 20000-114201 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。
