民國115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、裝箱單、提單、保險單、 受益人證明書及產地證明書…

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、 受益人證明書及產地證明書之編號○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 : HNBKVNVX HUA NAN COMMERCIAL BANK - HO CHI MINH CITY 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 : HUA8742ILS288621 Date of Issue Date and Place of Expiry 31C 31D : : 250814 251111 IN TAIWAN Applicable Rules *40E : UCP LATEST VERSION Applicant *50 : VGOOD COMPANY LIMITED NO.602, NGUYEN TRI PHUONG ST., DIST.15, HO CHI MINH CITY, VIETNAM Beneficiary *59 : KWELL COMPANY LIMITED NO.800, XINGUANG RD., QIANZHEN DIST., KAOHSIUNG CITY, TAIWAN Currency Code Amount *32B : USD33,360.00 Available with/by *41D : ANY BANK BY NEGOTIATION Drafts at..... 42C : AT SIGHT FOR FULL 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 Description of Goods 45A :+ COMMODITY : 1,200 KGM OF SCREW + TRADE TERMS : CIF (INCOTERMS 2020) + MAIN MARKS:VG (IN REC ) Documents Required 46A :1. SIGNED AND DATED COMMERCIAL INVOICE IN 2 ORIGINALS INDICATING S/C NO. AA-220315 2. 3/3 SET OF ORIGINAL CLEAN SHIPPED ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF ISSUING BANK, MARKED〝FREIGHT PREPAID〞AND NOTIFY APPLICANT AND AMUDER SHIPPING LTD (5nd Floor, Dine Building, Dinhle Str., District 5, Ho Chi Minh City, Vietnam TEL: 84-56 888518) 3. INSURANCE POLICY OR CERTIFICATE IN FULL SET FOR NOT LESS THAN THE CIF VALUE PLUS 15 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 3 ORIGINALS 5. CERTIFICATE OF ORIGIN IN 1 ORIGINAL ISSUED BY TAIWAN CHAMBER OF COMMERCE Additional Conditions 47A :1. ACCEPT THE SAMPLE FOR FREE OF CHARGE 2. ALL DRAFT(S) AND DOCUMENTS MUST INDICATE L/C NUMBER 3. ALL INVOICES MUST INDICATE H.S. CODE 7318.15 4. SHIPMENT DATE PRIOR TO L/C ISSUING DATE IS NOT ACCEPTABLE 5. NEUTRAL PACKING LIST IS ACCEPTABLE Details of Charges 71B :ALL BANKING CHARGES OUTSIDE VIETNAM AND HANDLING FEE ARE FOR BENEFICIARY'S ACCOUNT Period for Presentation 48 :ALL DOCUMENTS TO BE PRESENTED WITHIN 07 DAYS AFTER SHIPMENT DATE BUT WITHIN THE VALIDITY OF L/C Confirmation Instructions *49 :WITHOUT .................................................Message trailer........................................................ Bill of Exchange Draft No. VG-8753 Exchange for XXX Kaohsiung City, XXX 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. HUA8742ILS288621 Dated AUG. 14, 2025 Issued by XXX To HUA NAN COMMERCIAL BANK KWELL CO., LTD . GRORIA CHEN ○ ○ ○ ○ KWELL COMPANY LIMITED NO.800, XINGUANG RD., QIANZHEN DIST. KAOHSIUNG CITY, TAIWAN Tel: +886-7-5597xxxx Fax: +886-7-5587xxxx INVOICE No. VG-8753 Date: OCT. 14, 2025 Invoice of 1,200 KGM OF SCREW For account and risk of Messrs. VGOOD COMPANY LIMITED NO.602, NGUYEN TRI PHUONG ST., DIST. 15, HO CHI MINH CITY, VIETNAM Shipped Per S.S. XXX Sailing on or about XXX Shipment From TAIWAN To VIETNAM Marks & Nos. Description of Goods Quantity Unit Price Amount AIN678 4.8 ZP USD26.3/KGM AIN678 5.8 ZP AIN678 6.8 HD XXX XXX vvvvv USD29.3/KGM USD0.00/KGM XXX USD30,730.00 vvvvvvvvvvvv KWELL COMPANY LIMITED NO.800, XINGUANG RD., QIANZHEN DIST. KAOHSIUNG CITY, TAIWAN Tel: +886-7-5597xxxx Fax: +886-7-5587xxxx PACKING LIST No. VG-8753 Date: OCT. 14, 2025 Packing List of XXX MARKS & NOS. For account and risk of Messrs XXX XXX Shipped Per S.S. XXX Sailing on or about OCT. 14, 2025 Shipment From XXX To XXX Packing No. Description Quantity Gross Weight Measurement SCREW 1-50 AIN678 4.8 ZP @10 KGM 500 KGM 51-100 AIN678 5.8 ZP AIN678 6.8 HD @12 KGM 600 KGM @8 KGM 80 KGM XXX XXX XXX vvvvvvvv XXX vvvvvvvvv XXX vvvvvvv XXX vvvvvvvv XXX SAY TOTAL XXX L/C NO. HUA8742ILS288621 DATED AUG. 14, 2025 H.S. CODE 7318.15 KWELL CO., LTD. GRORIA CHEN VG (IN REC ) VIETNAM P/I NO. AA-220315 C/NO.1-100 MADE IN TAIWAN THE GOODS ARE OF TAIWAN ORIGIN CIF (INCOTERMS 2010) SCREW SAY TOTAL XXX L/C NO. XXX KWELL CO., LTD. GRORIA CHEN AS PER S/C NO. AA-220315 ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ Shipper KWELL CO., LTD. S/O No. 87421 B/L No. KIDE010631678900 EVERGREEN LINE BILL OF LADING Forwarding Agent References (Complete Name And Address) Consignee XXX Notify Party VGOOD COMPANY LIMITED NO.602, NGUYEN TRI PHUONG ST., DIST.15 HO CHI MINH CITY, VIETNAM Pre-carriage by Place of Receipt Ocean Vessel Voy. No. EVER BASIS XXX Port of Loading XXX Port of Discharge XXX Place of Delivery Final destination (for the Merchant reference) Container No.And Seal No. Marks & Nos. XXX Number of Containers or Packages Description of Goods SCREW Gross Weight Kgs/lbs Measurement M3/cbm 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, 2025 Ex. Rate Number of original B(s)/L THREE (3) EVERGREEN LINE AS CARRIER Date Laden on board the vessel 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: 台保字第030 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 ASSURED CLAIM, IF ANY, PAYABLE AT KWELL CO., LTD VIETNAM IN CURRENCY OF USD INVOICE NO. VG-8753 CLAIM AGENT: L/C NO. HUA8742ILS288621 DATED AUG. 14, 2025 NEAREST LLOYD′S AGENT AMOUNT INSURED XXX WHEN PRESENTING CLAIM ALL SAY U.S. DOLLARS XXX ONLY OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. SHIP OR VESSEL EVER BASIS V.1103-056B SAILING ON/OR ABOUT OCT. 14, 2025 FROM XXX TO XXX SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) SCREW 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. 13, 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. 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. 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. For FUBON INSURANCE COMPANY LIMITED Not Valid unless countersigned by President AS ARRANGED OCT. 14, 2025 Total No. of Containers or Pkges: SAY TOTAL XXX CTNS ONLY. XXX CTNS 〝FREIGHT PREPAID〞 L/C NO. HUA8742ILS288621 DATED AUG. 14, 2025 XXX XXX ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○

參考解答

  • ① 正確答案：AT SIGHT。
  • ④ 正確答案：HUA NAN COMMERCIAL BANK - HO CHI MINH CITY BRANCH。
  • ⑩ 正確答案：CIF (INCOTERMS 2020)。
  • ⑪ 正確答案：USD33,360.00。
  • ⑰ 正確答案：AIN678 6.8 HD 之數量應改為 100 KGM，裝箱單合計 1,200 KGM。
  • ⑳ 正確答案：Notify Party 應列 VGOOD COMPANY LIMITED 及 AMUDER SHIPPING LTD (5nd Floor, Dine Building, Dinhle Str., District 5, Ho Chi Minh City, Vietnam TEL: 84-56 888518)。
  • ㉑ 正確答案：EVER BASIS V.1103-056B。
  • ㉔ 正確答案：KAOHSIUNG, OCT. 14, 2025。
  • ㉜ 正確答案：INSTITUTE CARGO CLAUSES (A) AND INSTITUTE CARGO CLAUSES (SR&CC)。
  • ㊱ 正確答案：TAIWAN CHAMBER OF COMMERCE。

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