民國114年 第2梯次 延期考區 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) Authentication Correct with Current Key Output/Message Type :700 Issue of a Documentary Credit Input Time/MIR :2345 2500519 CAIXESBB666 Received from :CAIXABANK, S.A., MADRID BRANCH, SPAIN Priority/Delivery/Obsol:Normal Sequence of Total *27 :1/1 Form of Doc. Credit *40A :IRREVOCABLE Doc. Credit Number *20 :CAI-05-09-0016 Date of Issue 31C :250515 Date and Place of Expiry *31D :250805 TAIWAN Applicable Rules *40E :UCP LATEST VERSION Applicant *50 :KANDIA CLASGO S.A. C/M’USICO VERT N5, MADRID, SPAIN Beneficiary *59 :DCK TECHNOLOGY CO., LTD. NO.20, LIXING 5TH RD., HSINCHU SCIENCE PARK, HSINCHU, TAIWAN, R.O.C. Currency Code Amount *32B :EUR43,245 Max. Credit Amount 39B :NOT EXCEEDING Available with/by *41D :ANY BANK IN TAIWAN BY NEGOTIATION Drafts at 42C :60 DAYS AFTER B/L DATE FOR 80% OF INVOICE VALUE Drawee 42D :ISSUING BANK Partial Shipments 43P :PERMITTED Transshipment 43T :PERMITTED Port of Loading 44E :ANY PORT IN TAIWAN 20000-114203 國貿業務乙級術科測試試題第2頁 / 共7 頁 Port of Discharge 44F :VALENCIA, SPAIN Place of Delivery 44B MADRID, SPAIN Latest Date of Shipment 44C :250720 Description of Goods 45A :500 PCS OF LED TABLE LAMP CIP MADRID INCOTERMS 2020 AS PER P/I NO. DCK0505 DATED MAY 05, 2025 Documents Required 46A :1. THREE COPIES OF INVOICE SIGNED BY THE BENEFICIARY. 2. THREE COPIES OF PACKING LIST SIGNED BY THE BENEFICIARY. 3. FULL SET (3/3) CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO OUR ORDER NOTIFY APPLICANT WITH FULL NAME, ADDRESS AND TEL NO. 34-982-119-230 MARKED “FREIGHT PREPAID”. 4. INSURANCE POLICY/CERTIFICATE IN DUPLICATE IN NEGOTIABLE FORM FOR 115 PCT OF INVOICE VALUE BLANK ENDORSED AND WITH CLAIMS PAYABLE IN SPAIN COVERING INSTITUTE CARGO CLAUSES (A) AND INSTITUTE WAR CLAUSES (CARGO). Additional Conditions 47A :1. ALL REQUIRED DOCUMENTS AND DRAFT MUST BEAR THIS L/C NO. 2. INVOICE AND PACKING LIST MUST SHOW P/I NO. AND THE COUNTRY OF ORIGIN: TAIWAN. 3. SHIPPING MARK: KDC / P/I NO. / C/NO.1-UP. 4. A FEE OF USD138 WILL BE DEDUCTED FROM EACH DRAWING, IF DOCUMENTS ARE PRESENTED WITH DISCREPANCIES. 5. COUNTRY OF ORIGIN TO BE MENTIONED IN THE LABEL OF THE BODY OF EACH PACKAGE. Details of Charges 71B :ALL BANKING CHARGES OUTSIDE SPAIN ARE FOR BENEFICIARY’S ACCOUNT. Period for Presentation :DOCUMENTS TO BE PRESENTED WITHIN 14 DAYS AFTER SHIPPING DATE BUT WITHIN L/C EXPIRY DATE. Confirmation Instructions *49 :MAY ADD Instructions to Pay/Acc/Neg Bank :ALL DOCUMENTS ARE TO BE DISPATCHED IN ONE LOT BY COURIER SERVICE TO THE CAIXABANK, S.A., CALLLE PINTOR SOROLLA 2-4, VALENCIA, SPAIN Trailer MAC:28750C2E CHK: C45E5E0C3F88 Bill of Exchange Draft No. XXX Exchange for XXX Taipei, Taiwan XXX At 60 DAYS AFTER B/L DATE sight of this FIRST of Exchange (SECOND of the same tenor and date being unpaid) Pay to the order of HWA NAN COMMERCIAL BANK The sum of EURO FOURTY THREE THOUSAND TWO HUNDRED FOURTY FIVE ONLY value received Drawn under L/C No. CAI-05-09-0016 Dated MAY 15, 2025 Issued by XXX To CAIXABANK, S.A. MADRID BRANCH DCK TECHNOLOGY CO., LTD. Andrew Liu ○ ○ ○ ○ ○ ○ 20000-114203 國貿業務乙級術科測試試題第3頁 / 共7 頁 DCK TECHNOLOGY CO., LTD. NO.20, LIXING 10TH RD., HSINCHU SCIENCE PARK, HSINCHU TAIWAN, R.O.C. Tel: +886-3-563xxxxx Fax: +886-3-563xxxxx PROFORMA INVOICE No. KDC-0718 Date : XXX Invoice of 500 PCS OF LED TABLE LAMP For account and risk of Messrs. KANDIA CLASCO S. A. C/M’USICO VERT N5, MADRID, SPAIN Shipped Per S.S. XXX Sailing on XXX Shipment From TAIPEI PORT To XXX Marks & Nos. Quantity Description of Merchandise Unit Price Amount XXX XXX LED TABLE LAMP K-12 Ginger 15 M OAK K-13 Ginger 20 L BRASS EUR 80.25/PC EUR 95.85/PC XXX DCK TECHNOLOGY CO., LTD. NO.20, LIXING 10TH RD., HSINCHU SCIENCE PARK, HSINCHU TAIWAN, R.O.C. PACKING/WEIGHT LIST No. XXX Date : XXX Packing List of XXX MARKS & NOS. For account and risk of Messrs. XXX Shipped Per S.S. EVER ARM V-1360-012W Sailing on JULY 20, 2025 Shipment From XXX To XXX Packing No. Description Quantity Net Weight Gross Weight Measurement XXX TABLE LAMP K-12 Ginger 15 M OAK K-13 Ginger 20 L BRASS @3 PCS 300 PCS @2 PCS 200 PCS @7.5 KGS 750 KGS @9.5 KGS 950 KGS @9.0 KGS XXX @12.0 KGS XXX @0.110 CBM XXX @0.125 CBM XXX XXX vvvvvvvv 1,700 KGS vvvvvvvvvv XXX vvvvvvvvvv XXX vvvvvvvvvvvv SAY XXX ONLY DRAWN UNDER CAIXABANK, S.A. MADRID, SPAIN L/C NO. CAI-05-09-0016 DATED MAY 15, 2025 AS PER P/I NO. XXX DATED MAY 05, 2025 THE COUNTRY OF ORIGIN: TAIWAN CIF VALENCIA ○ ○ ○ ○ ○ ○ ○ ○ ○ KDC VALENCIA VIA MADRID C/NO.1-200 MADE IN TAIWAN ○ ○ ○ ○ ○ ○ ○ TOTAL: XXX CTNS DCK TECHNOLOGY CO., LTD. Andrew Liu SAY TOTAL TWO HUNDRED (200) CARTONS ONLY AS PER P/I NO. DCK0505 DATED MAY 05, 2025 L/C NO. XXX THE COUNTRY OF XXX DCK TECHNOLOGY CO., LTD. Andrew Liu 20000-114203 國貿業務乙級術科測試試題第4頁 / 共7 頁 Shipper DCK TECHNOLOGY CO., LTD. S/O No. 4768 B/L No. EMCIC541230 Consignee TO ORDER OF SHIPPER EVERGREEN LINE BILL OF LADING Notify Party KANDIA CLASGO S.A. C/M’USICO VERT N5, MADRID, SPAIN Pre-carriage by Place of Receipt HSINCHU Ocean Vessel EVER ARM Voy. No. 1360-012W Port of Loading TAIPEI PORT Forwarding Agent References (Complete Name And Address) Port of Discharge VALENCIA Place of Delivery MADRID 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 CTNS vvvvvvvvvv LED TABLE LAMP L/C NO. XXX 〝FREIGHT PREPAID〞 2,100 vvvvvvvvv 23.500 vvvvvvvvv 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 THREE (3) Evergreen Marine Corp. Jeff Chen AS Master Date Laden on board the vessel JULY 18, 2025 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. 20A15M-00023420 CLAIM, IF ANY, PAYABLE AT TAIWAN IN CURRENCY OF EUR CLAIM AGENT: NEAREST LLOYD’S AGENT WHEN PRESENTING CLAIM ALL OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. ASSURED DCK TECHNOLOGY CO., LTD. INVOICE NO. KDC-0718 L/C NO. XXX AMOUNT INSURED EUR47,569.50 SAY XXXD ONLY SHIP OR VESSEL XXX V.XXX SAILING ON/OR ABOUT JULY 18, 2025 FROM XXX TO XXX SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) 500 PCS OF〝LED TABLE LAMP〞 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 WAR CLAUSES (CARGO) Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED SIGNED IN XXX ON JULY 15, 2025 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 ○ ○ ○ ○ ○ ○ ○ ○ ○ SAY TOTAL XXX ONLY. FREIGHT AS ARRANGED ORIGINAL EMC 1033576 /20 / EMC104236 Total No. of Containers or Packages (in words) ○ ○ ○ 20000-114203 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：EUR34,596.00（Draft amount 應為發票金額80%）。
  • ⑤ 正確答案：EURO THIRTY FOUR THOUSAND FIVE HUNDRED NINETY SIX ONLY。
  • ⑥ 正確答案：CAIXABANK, S.A. MADRID BRANCH。
  • ⑦ 正確答案：INVOICE。
  • ⑨ 正確答案：KANDIA CLASGO S.A.。
  • ⑫ 正確答案：CIP MADRID INCOTERMS 2020。
  • ㉔ 正確答案：TO ORDER OF CAIXABANK, S.A. MADRID BRANCH。
  • ㉕ 正確答案：KANDIA CLASGO S.A., C/M’USICO VERT N5, MADRID, SPAIN, TEL NO. 34-982-119-230。
  • ㉛ 正確答案：CLAIM, IF ANY, PAYABLE IN SPAIN。
  • ㉜ 正確答案：EUR49,731.75。

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