民國115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、 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) Authentication Result: Correct with Current Key Instance Type and Transmission Original received from SWIFT Priority : Normal Swift Output : 700 ISSUE OF A DOCUMENTARY CREDIT Sender : KASIKORN BANK Receiver : TAICHUNG COMMERCIAL BANK CO., LTD. ---------------------------------------------------Message Text--------------------------------------------------- 40A 31C : : : : Sequence of Total 1/1 Form of Documentary Credit IRREVOCABLE Documentary Credit Number THF070986 Date of Issue 260301 31D : Date and Place of Expiry 260430 TAIWAN : Applicant SIAM LIFE CO., LTD. 999 SUKHUMVIT ROAD, KHLONG TOEI, BANGKOK 10110, THAILAND : Beneficiary GLOBAL TRADING CO., LTD. NO.55, SEC.3, NANJING E.RD., ZHONGSHAN DIST., TAIPEI CITY 104, TAIWAN 32B : Currency Code, Amount USD 49,110 41D : Available with.....by..... ANY BANK IN TAIWAN BY NEGOTIATION 42C : Drafts at AT 60 DAYS AFTER SHIPMENT DATE FOR 80 PCT OF INVOICE VALUE 42A 43P 43T : : : Drawee ISSUING BANK Partial shipments ALLOWED Transshipment ALLOWED 44E : Port of Loading/Airport of Departure ANY TAIWAN PORT 44F 44C : : Port of Discharge/Airport of Destination ANY THAILAND PORT Latest Date of Shipment 260331 45A : Description of Goods and/or Services AUTOMOTIVE ELECTRONIC SYSTERMS AI DASH CAM PRO 4K 100 SETS BLIND SPOT DETECTION SYSTEM 200 SETS TRADE TERM: CIF LAEM CHABANG INCOTERMS 2020 AS PER S/C NO. DL-0527 DATED JAN. 31, 2026 SHIPPING MARKS: SLC (IN DIA) 46A : Documents Required

  1. (1) SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING THAT THEGOODS ARE OF TAIWANESE ORIGIN
  2. (2) FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUTTO OUR ORDER NOTIFY APPLICANT AND US
  3. (3) NEUTRAL PACKING LIST IN TRIPLICATE SHOWING NET WEIGHT, GROSSWEIGHT AND MEASUREMENT
  4. (4) INSURANCE POLICY OR CERTIFICATE IN FULL SET FOR NOT LESS THAN THECIF VALUE PLUS 10 PCT, BLANK ENDORSED, COVERING INSTITUTE CARGOCLAUSED (A), INSTITUTE WAR CLAUSES (CARGO) AND INSTITUTE STRIKECLAUSES (CARGO), CLAIM PAYABLE AT DESTINATION IN THE CURRENCY OFTHE DRAFT5. CERTIFICATE OF ORIGIN IN ONE ORIGINAL ISSUED BY LOCAL CHAMBER OFCOMMERCE47A71B::Additional Conditions1. COMMERCIAL INVOICE AND PACKING LIST MUST INDICATE CREDIT NO.2. A DISCREPANCY FEE FOR USD100.00 WILL BE DEDUCTED FROM THEPAYMENT FOR EACH SET OF DOCUMENTS CONTAINING DISCREPANCIES3. ONE SET OF NON-NEGOTIABLE DOCUMENTS MUST BE SENT TO THEAPPLICANT VIA COURIER WITHIN 3 DAYS AFTER SHIPMENT4. SHIPPING MARK MUST SHOW S/C NO.5. ALL THE GOODS TO BE PACKED TWO SETS IN ONE CARTONChargesALL BANKING CHARGES OUTSIDE ISSUING BANK INCLUDINGREIMBURSEMENT COMMISSION ARE FOR ACCOUNT OF BENEFICIARYBILL OF EXCHANGEDRAFT NO. LB20260331DATE: MAR. 31, 2026EXCHANGE FOR USD49,110AT 60 DAYS AFTER MAR. 31, 2026 ○2 SIGHT OF THIS FIRST OF BILL OF EXCHANGE(SECOND BEING UNPAID) PAY TO THE ORDER OF BANK OF TAIWAN ○THE SUM OF XXX VALUE RECEIVEDDRAWN UNDER L/C NO. THF070986ISSUED BY KASIKORN BANK DATED: MAR.01,2026TO KASIKORN BANKGLOBAL TRADING CO., LTD.PC YANG○○○GLOBAL TRADING CO., LTDNO.55, SEC.3, NANJING E.RD., ZHONGSHAN DIST.,TAIPEI CITY 104, TAIWANINVOICENo. LB20260331Date :MAR. 31, 2026Invoice of 300 SETS OF AUTOMOTIVE ELECTRONIC SYSTERMSFor account and risk of Messrs. GLOBAL TRADING CO., LTD.NO.55, SEC.3, NANJING E.RD., ZHONGSHAN DIST., TAIPEI CITY 104, TAIWANShipped Per S.S. XXXSailing on or about XXXShipment From XXXTo XXXMarks & Nos.Description of MerchandiseQuantityUnit PriceAmountXAUTOMOTIVE ELECTRONICSYSTERMSAS PER S/C NO. DL-0527DATED JAN. 31, 2026AI DASH CAM PRO 4KBLIND SPOT DETECTIONSYSTEM100 SETS200 SETS300 SETSvvvvvvvvvvvvUSD 250.10/SETUSD 120.50/SETXXXXXXXXXvvvvvvvvvvGLOBAL TRADING CO., LTDNO.55, SEC.3, NANJING E.RD., ZHONGSHAN DIST.,TAIPEI CITY 104, TAIWANPACKING LISTNo. LB20260331Date :XXXPacking List of XXXMARKS & NOS.For account and risk of Messrs. XXXShipped Per S.S. EVER BURLYV.1266-068SSailing on or aboutXXXShipment From XXXTo XXXPacking No.Description of GoodsQuantityNet WeightGross WeightMeasurementXAUTOMOTIVE ELECTRONICSYSTERMSAS PER S/C NO.DL-0527 DATED JAN. 31, 2026AI DASH CAM PRO 4KBLIND SPOT DETECTIONSYSTEMXXXXXXXXXXXXXXXXXXXXXXXXXXXvvvvvvvXXXvvvvvvvvXXXvvvvvvvvvvXXXvvvvvvv○○CIF LAEM CHABANGGLOBAL TRADING CO., LTD.PC YANG○○SAY TOTAL U.S. DOLLARS FORTY NINE THOUSAND ONE HUNDRED AND TEN ONLY.THE GOODS ARE OF TAIWANESE ORIGINCREDIT NO. THF070986○TOTAL: XXX CTNSvvvvvvvvvvvSAY TOTAL THREE HUNDRED (300) CARTONS ONLYCREDIT NO. THF070986SLCLAEM CHABANGS/C NO. DL-0527C/NO.1-300MADE IN TAIWAN○○○○ShipperGLOBAL TRADING CO., LTD.S/O No.261258B/L No.EGLV 6021 9588 7402長榮國際股份有限公司EVERGREEN INTERNATIONALCORPORATIONBILL OF LADINGForwarding Agent References (CompleteName And Address)ConsigneeTO ORDER OF KASIKORN BANKNotify PartySIAM LIFE CO., LTD.999 SUKHUMVIT ROAD, KHLONG TOEI, BANGKOK10110, THAILANDPre-carriage byPlace of ReceiptOcean Vessel Voy. No.EVER BURLY 1266-068SPort of LoadingKEELUNGPort of DischargeXXXPlace of DeliveryFinal destination (for the Merchantreference)Container No. And Seal No.Marks & Nos.XXXNumber ofContainers orPackagesDescription of GoodsGross Weight(kgs / lbs)Measurement(M3/cbm)FreightWeight Measurement RatePerPrepaidCollectCHARGESCarrier’s ReferenceTOTALServiceType ofGoodsRCVDELY1.CY2.CFS3.DOOR1.CY2.CFS3.DOOR1.ORD2.REEF3.DANGFreight prepaid atTAIWANFreight payable atPlace and date of issueMAR. 30, 2026Ex. RateNumber of original B/L (s)THREE (3)EVERGREEN LINEAS CARRIERDate Laden on board the vesselMAR. 30, 2026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)2704-2915MARINE CARGO POLICYORIGINALPOLICY NO.55M5M-00076132ASSUREDCLAIM, IF ANY, PAYABLE ATSIAM LIFE CO., LTD.THAILAND IN CURRENCY OFUSDINVOICE NO. LB20260331CLAIM AGENT:L/C NO. THF070986 DATED MAR. 1, 2026NEAREST LLOYD′S AGENTAMOUNT INSURED USD 58,932.00WHEN PRESENTING CLAIM ALLSAY U.S. DOLLARS XXX ONLYOF THE CONCERNED DOCUMENTSSHOULD BE WRITTEN IN ORTRANSLATED INTO ENGLISH.SHIP OR VESSEL EVER BURLY V.1266-068SSAILING ON/OR ABOUT MAR. 30, 2026FROM XXX TO XXXSUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)AUTOMOTIVE ELECTRONIC SYSTERMSCONDITIONSSUBJECT TO THE FOLLOWING CLAUSES AS ATTACHED HERETOInstitute Radioactive Contamination Exclusion ClauseComputer Millennium Clause (cargo)-With Named Peril Extension (JC 98/024)Termination of Transit Clause (Terrorism)Institute Classification ClauseCargo ISM EndorsementINSTITUTE CARGO CLAUSES (A)INSTITUTE WAR CLAUSES (CARGO)INSTITUTE STRIKE CLAUSES (CARGO)Marks and Numbers as per INVOICE NO. LB20260331 specified above. Valued at the same AMOUNT INSUREDSIGNED IN TAIPEI ON MAR. 25, 2026NUMBERS OF POLICIES ISSUED IN DUPLICATEINSTITUTE REPLACEMENT CLAUSE (APPLYING TOMACHINERY). In the event of loss of or damage to anypart or parts of an insured machine caused by a perilcovered by the Policy, the sum recoverable shall not exceedthe cost of replacement or repair of such part or partsplus charges for forwarding and refitting, if incurred, butexcluding duty unless the full duty is included in theamount insured, in which case loss, if any, sustained bypayment of additional duty shall also be recoverable.This insurance does not cover any loss or damage to theproperty which at the time of the happening of such loss ordamage is insured by or would but for the existence of thePolicy be insured by any fire or other insurance policy orpolicies except in respect of any excess beyond the amountwhich would have been payable under the fire or otherinsurance policy or policies had this insurance not beeneffected..CO-INSURANCE CLAUSE(applicable in case of Co-Insurance)It is hereby understood and agreed that the Policy is issued by FUBONINSURANCE COMPANY LIMITED, on behalf of the co-insurancewho, liable for their respective subscription specified in this Policy.Notwithstanding anything contained herein or attached hereto to thecountry. This insurance is understood and agreed to be subject to Englishlaw and practice only as to liability for and settlement of any and allclaims.We, FUBON INSURANCE COMPANY LIMITED, hereby agree inconsideration of the payment to us by or on behalf of the Assured of thePremium as arranged to insure against loss damage liability or expense tothe extent and in the manner herein providedIn witness whereof, I the undersigned of FUBON INSURANCECOMPANY LIMITED, on behalf of the said Company have subscribedMy Name in the place specified as above to the policies, the issuednumbers thereof being specified as above, of the same tenor and date, oneof which being accomplished, the others to be void, as of the datespecified as above.Warranted shipped under deck unless otherwise specified orcontainerized shipment.In the event of loss or damage which may involve a claim under theinsurance, no claim shall be paid unless immediate notice of such loss ordamage has been given to and a Survey Report obtained from thisCompany’s Office or Agents specified in this Policy.SAY TOTAL XXX CTNS ONLY.AS ARRANGED○○○○○AUTOMOTIVE ELECTRONICSYSTERMSAS PER S/C NO. DL-0527DATED JAN. 31, 2026〝FREIGHT PREPAID〞○○○○○○○○○○○XXXIn case of loss or damage, please refer to the ‘IMPORTANT’ clause printed onthe attached hereto and please observe in compliance therewith.For FUBON INSURANCE COMPANY LIMITEDNot Valid unless countersigned by President

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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