民國114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) 請根據所附之信用狀內容,審核匯票、商業發票、裝箱單、提單、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、裝箱單、提單、保險單之編號 ○ 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 :ASCBVNXX ASIA COMMERCIAL BANK - AN SUONG BRANCH HO CHI MINH CITY, VN Receiver :HNBKTWTPXXX HUA NAN COMMERCIAL BANK, LTD. - KAOHSIUNG BRANCH KAOHSIUNG CITY, TAIWAN ----------------------------------------------------Message Text ---------------------------------------------------- Sequence of Total *27 :1/1 Form of Doc. Credit *40A :IRREVOCABLE Doc. Credit Number *20 :ANS8742ILS288621 Date of Issue 31C :230814 Date and Place of Expiry 31D :231108 IN TAIWAN Applicable Rules *40E :UCP LATEST VERSION Applicant *50 :DANIA COMPANY LIMITED NO.476, NGUYEN TRI PHUONG ST., DIST.11, HO CHI MINH CITY, VIETNAM Beneficiary *59 :ANJON FASTENERS INDUSTRIAL CO., LTD. NO.106, LANE 485, KANG YEN RD., GANGSHAN DISTRICT, KAOHSIUNG CITY, TAIWAN Currency Code Amount *32B :USD2,967.36 Available with/by *41D :ANY BANK BY NEGOTIATION Drafts at..... 42C :AT SIGHT FOR 90 PCT OF INVOICE VALUE Drawee 42D :ISSUING BANK Partial Shipments 43P :ALLOWED Transshipment 43T :ALLOWED Port of Loading 44E :ANY PORT IN TAIWAN Port of Discharge 44F :ANY PORT IN VIETNAM Latest Date of Shipment 44C :231031 20000-114202 國貿業務乙級術科測試試題第2頁 / 共7 頁 Description of Goods 45A :+ COMMODITY : SCREWS AS PER ORDER NO. BH-021 + QUANTITY : 1,072KGM + TRADE TERMS : CIF ANY PORT IN VIETNAM + PACKING : 8 KGM/CTN + MAIN MARKS:VAN (IN DIA) Documents Required 46A :1. COMMERCIAL INVOICE IN 03 ORIGINALS. 2. FULL SET LESS ONE (2/3)OF ORIGINAL CLEAN SHIPPED ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF US INDICATING GREAT CO. LTD. KAOHSIUNG CITY TAIWAN AS SHIPPER, MARKED〝FREIGHT PREPAID〞AND NOTIFY APPLICANT WITH FULL NAME AND ADDRESS, SHOWING NAME, ADDRESS, TELEPHONE OF AGENT OF CARRIER IN VIETNAM. 3. INSURANCE POLICY OR CERTIFICATE IN FULL SET FOR NOT LESS THAN THE CIF VALUE PLUS 10 PCT, BLANK ENDORSED, SHOWING CLAIM PAYABLE AT DESTINATION BY AN AGENT IN VIETNAM COVERING RISKS UNDER THE INSTITUTE CARGO CLAUSES (A) AND INSTITUTE CARGO CLAUSES (SR&CC). 4. PACKING LIST IN 03 ORIGINALS. 5. CERTIFICATE OF ORIGIN IN 01 ORIGINAL ISSUED BY TAIWAN CHAMBER OF COMMERCE. 6. BENEFICIARY'S CERTIFICATE CERTIFYING THAT 1/3 SET OF ORIGINAL B/L AND ONE SET OF N/N DOCUMENTS HAVE BEEN SENT DIRECTLY TO APPICANT WITHIN 03 WORKING DAYS AFTER SHIPMENT DATE BY COURIER SERVICE. Additional Conditions 47A :1. UNLESS OTHERWISE STATED IN THIS L/C, ALL DOCUMENTS AND DRAFTS MUST BE ISSUED IN ENGLISH. 2. ALL DRAFT(S) AND DOCUMENTS MUST INDICATE L/C NUMBER. 3. ALL INVOICES AND B/L MUST INDICATE H.S. CODE 9021.39 4. SHIPMENT DATE PRIOR TO L/C ISSUING DATE IS NOT ACCEPTABLE. 5. ONE EXTRA COPY OF DOCS TO BE PRESENTED FOR ISSUING BANK'S FILES. IF NOT, USD10.00 WILL BE DEDUCTED FROM THE PROCEEDS UPON PAYMENT. Details of Charges 71B :ALL BANKING CHARGES OUTSIDE VIETNAM AND HANDLING FEE ARE FOR BENEFICIARY'S ACCOUNT. Period for Presentation :ALL DOCUMENTS TO BE PRESENTED WITHIN 07 DAYS AFTER SHIPMENT DATE BUT WITHIN THE VALIDITY OF L/C. Confirmation Instructions *49 :WITHOUT Instructions to Payg/Accptg/Negotg Bank :+USD50.00 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. +DRAFT(S) AND ALL DOCUMENTS TO BE FORWARDED TO ASIA COMMERCIAL BANK-AN SUONG BRANCH/ADD: 1/6 TRUONG CHINH ST., TAN THOI NEAT WARD, DIST. 12, HO CHI MINH CITY, VIETNAM, 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 AS PER YOUR INSTRUCTIONS. --------------------------------------------------Message Trailer -------------------------------------------------- Bill of Exchange Draft No. VG-8753 Exchange for USD2,967.36 Kaohsiung City, OCT. 14, 2023 At sight of this FIRST of Exchange (SECOND being unpaid) Pay to the order of HUA NAN COMMERCIAL BANK, LTD. The sum of XXX value received Drawn under L/C No. ANS8742ILS288621 Dated AUG. 14, 2023 Issued by ASIA COMMERCIAL BANK To HUA NAN COMMERCIAL BANK, LTD. ANJON FASTENERS INDUSTRIAL CO., LTD. GRORIA CHEN ○ ○ ○ ○ 20000-114202 國貿業務乙級術科測試試題第3頁 / 共7 頁 ANJON FASTENERS INDUSTRIAL CO., LTD. NO.106, LANE 485, KANG YEN RD., GANGSHAN DISTRICT, KAOHSIUNG CITY, TAIWAN Tel: +886-7-5597xxxx Fax: +886-7-5587xxxx INVOICE No. VG-8753 Date : OCT. 14, 2023 Invoice of 1,024 KGM OF SCREWS For account and risk of Messrs. DANIA COMPANY LIMITED NO.476, NGUYEN TRI PHUONG ST., DIST.11, HO CHI MINH CITY, VIETNAM Shipped Per S.S. XXX Sailing on or about OCT. 14, 2023 Shipment From KAOHSIUNG To HO CHI MINH CITY Marks & Nos. Description of Goods Quantity Unit Price Amount VAN (IN DIA) HO CHI MINH CITY C/NO.1-134 MADE IN TAIWAN SCREWS DIN975 4.8 ZP DIN975 8.8 ZP DIN975 8.8 HD 342 KGM 382 KGM 300 KGM 1,024 KGM vvvvvvvvvv USD2.63/KGM USD2.93/KGM USD2.73/KGM XXX XXX vvvvvvvvvvv ANJON FASTENERS INDUSTRIAL CO., LTD. NO.106, LANE 485, KANG YEN RD., GANGSHAN DISTRICT, KAOHSIUNG CITY, TAIWAN Tel: +886-7-5597xxxx Fax: +886-7-5587xxxx PACKING LIST No. VG-8753 Date : OCT. 14, 2023 Packing List of AS FOLLOWS MARKS & NOS. For account and risk of Messrs. XXX XXX Shipped Per S.S. COLOMBO V.023S Sailing on or about OCT. 14, 2023 Shipment From XXX To XXX Packing No. Description Quantity Gross Weight Measurement 1-45 46-93 94-134 SCREWS DIN975 4.8 ZP DIN975 8.8 ZP DIN975 8.8 HD @8 KGM 312 KGM @8 KGM 384 KGM @8 KGM 328 KGM @8.50 KGM XXX @8.50 KGM XXX @8.50 KGM XXX XXX XXX vvvvvvvv 1,024 KGM vvvvvvvv XXX vvvvvvvvvv XXX vvvvvvvvvvv ○ AS PER ORDER NO. BH-021 SAY TOTAL U.S. DOLLARS TWO THOUSAND NINE HUNDRED SIXTY SEVEN AND CENTS THIRTY SIX ONLY THE GOODS ARE OF TAIWAN ORIGIN L/C NO. ANS8742ILS288621 DATED AUG. 14, 2023 CIF HO CHI MINH CITY ○ ○ ○ ○ ○ ○ ○ ○ ○ XXX ○ ○ ○ ○ ANJON FASTENERS INDUSTRIAL CO., LTD. GRORIA CHEN SAY TOTAL XXX CARTONS ONLY. L/C NO. ANS8742ILS288621 DATED AUG. 14, 2023 ANJON FASTENERS INDUSTRIAL CO., LTD. GRORIA CHEN 20000-114202 國貿業務乙級術科測試試題第4頁 / 共7 頁 Shipper ANJON FASTENERS INDUSTRIAL CO., LTD. S/O No. 87421 B/L No. KIDE010631678900 Consignee TO ORDER OF ASIA COMMERCIAL BANK- AN SUONG BRANCH EVERGREEN LINE BILL OF LADING Notify Party DANIA COMPANY LIMITED NO.476, NGUYEN TRI PHUONG ST., DIST.11 HO CHI MINH CITY, VIETNAM Pre-carriage by Place of Receipt Ocean Vessel COLOMBO Voy. No. 023S Port of Loading KAOHSIUNG Forwarding Agent References (Complete Name And Address) Port of Discharge HO CHI MINH CITY 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 CTNS SCREWS 〝FREIGHT PREPAID〞 1,088.00 KGM XXX Freight 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 OCT. 14, 2023 Ex. Rate Number of original B(s)/L THREE (3) EVERGREEN LINE. AS CARRIER Date Laden on board the vessel OCT. 14, 2023 富邦產物保險股份有限公司 Fubon Insurance Co., LIMITED 財政部核發營業執照號碼:臺保字第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.43M5M-00074230 CLAIM, IF ANY, PAYABLE AT VIETNAM IN CURRENCY OF USD CLAIM AGENT: NEAREST LLOYD’S AGENT WHEN PRESENTING CLAIM ALL OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. ASSURED ANJON FASTENERS INDUSTRIAL CO., LTD. INVOICE NO. VG-8753 L/C NO. ANS8742ILS288621 DATED AUG. 14, 2023 AMOUNT INSURED USD3,409.34 SAY U.S. DOLLARS XXX ONLY SHIP OR VESSEL COLOMBO V.023S SAILING ON/OR ABOUT OCT. 14, 2023 FROM KAOHSIUNG TO HO CHI MINH CITY SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) SCREWS 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) Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED SIGNED IN KAOHSIUNG ON OCT. 15, 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 ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ L/C NO. ANS8742ILS288621 DATED AUG. 14, 2023 H.S. CODE 9021.39 AGENT OF CARRIER: SAMUDERA SHIPPING LTD. 2nd Floor, Dinhle Building,1 Dinhle Str., District 4, Ho Chi Minh City, Vietnam TEL: 84-56 818516 Total No. of Containers or Pkges: SAY TOTAL XXX CTNS ONLY. AS ARRANGED 20000-114202 國貿業務乙級術科測試試題第5頁 / 共7 頁

參考解答

  • ① 正確答案：USD2,670.62（Draft amount 應為發票金額90%）。
  • ④ 正確答案：ASIA COMMERCIAL BANK - AN SUONG BRANCH。
  • ⑤ 正確答案：1,072 KGM OF SCREWS。
  • ⑪ 正確答案：DIN975 4.8 ZP 360 KGM；DIN975 8.8 ZP 384 KGM；DIN975 8.8 HD 328 KGM；合計 1,072 KGM。
  • ⑰ 正確答案：DIN975 4.8 ZP 360 KGM；DIN975 8.8 ZP 384 KGM；DIN975 8.8 HD 328 KGM；合計 1,072 KGM。
  • ⑲ 正確答案：GREAT CO. LTD. KAOHSIUNG CITY TAIWAN。
  • ㉓ 正確答案：1,139.00 KGM。
  • ㉕ 正確答案：CLAIM AGENT 應為 VIETNAM 當地理賠代理人。
  • ㉖ 正確答案：USD3,264.10。
  • ㉚ 正確答案：INSTITUTE CARGO CLAUSES (A) AND INSTITUTE CARGO CLAUSES (SR&CC)。

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