民國103年 第2梯次 國貿業務丙級 術科

第2題

三、出口價格核算(本題共 10 小題,每小題2分,合計 20分) 根據以下資料,對貨號 A 與貨號 B 兩種以體積噸計算海運運費的貨物,分別以併櫃 與整櫃運量,…

題目

三、出口價格核算(本題共 10 小題,每小題2分,合計 20分) 根據以下資料,對貨號 A 與貨號 B 兩種以體積噸計算海運運費的貨物,分別以併櫃 與整櫃運量,核算相關運費與報價。 產品資料: [貨號| AA | 8 | 包裝方式 包裝尺寸 採購成本 運費資料 : « 軍們櫃(Cr9) | 最低裝運量 | 其他報價資料 : | 匯率:USD1# NTD30.15 «FUR | 8% 保險費率: 0.2% ; 保險金額加成:10% [|業務費率: 6% 注意事項:

  1. (1) 計算結果要求:CBM 至小數點第 4位,四捨五入後取 3 位;其餘至小數點第 3 位,四捨五入後取2位。
  2. (2) 佣金計算方式:以所求報價條件本身為佣金計算基礎,如FOBC 與 CIFC 分別為 FOB 與 CIF為基礎之含佣價。
  3. (3) 計算過程不需列出,直接填入數字答案。RRA: 併櫃方式報價[每箱CTT數| 0 cr |[2 sa@ceme | @ co8w ||貨號B:40 IRE ||7. 40 呎櫃報價數量 |9. FOBC5 報價 @業務丙級術科試題 6-2、商業信用狀分析 (本題為填空題,合計 20分)請依下列信用狀之內容,回答答案紙所列問題,並將正確答案填入。SENDER + MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD., TAICHUNG BRANCHRECEIVER _: SAIGON THUONG TIN COMMERCIAL JOINT STOCK BANK> 40A : Form of Documentary CreditIRREVOCABLE AND TRANSFERABLE:20 +: Documentary Credit Number14MICB0207125:31C : Date of Issue140710> 40E : Applicable RulesUCP LATEST VERSION:31D : Date and Place of Expiry140807 IN VIETNAM:50 : ApplicantWIN TRADING CO., LTD.SF-8, NO.123, SEC.1, WENSING RD., TAICHUNG, TAIWAN:59 : BeneficiaryYANG SHIN CO., LTD.28 BINH TATION ST., WERD 5, DIST. 7, HOCHIMINH CITY, VIETNAM:32B : Currency Code, AmountUSD22,500.00> 41D : Available With... By...ADVISING BANK BY NEGOTIATION:42C : Drafts atSIGHT FOR 100% INVOICE VALUE:42A : DraweeISSUING BANK:43P : Partial ShipmentsPROHIBITED:43T : TransshipmentALLOWED:44E : Port of LoadingCAT LAI PORT, HOCHIMINH:44F : Port of DischargeKEELUNG:44C : Latest Date of Shipment14073120000-103302 國貿業務|+ 45A : Description of Goods and/or Services !1,500 SETS OF HAND TOOLSAS PER P/I NO. YS20-1128. CIF KEELUNG: 46A : Documents Required1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE.2. FULL(4/4) SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER OFSHIPPER BLANK ENDORSED NOTIFY APPLICANT AND MARKED "FREIGHTPREPAID".3. INSURANCE POLICIES OR CERTIFICATES IN DUPLICATE, FOR FULL CIF INVOICEVALUE PLUS 10% COVERING ICC(A) AND INSTITUTE STRIKES CLAUSE(CARGO).
  4. (4) PACKING LIST IN QUADRUPLICATE.5. BENEFICIARY'S CERTIFICATE CERTIFYING THAT ONE SET OF NON-NEGOTIABLESHIPPING DOCUMENTS HAVE BEEN SENT TO THE APPLICANT BY COURIERWITHIN 3 WORKING DAYS AFTER THE DATE OF SHIPMENT.:47A : Additional Conditions1. ALL DOCUMENTS FOR NEGOTIATION MUST INDICATE THIS L/C NUMBER.2. THE ADVISING BANK IS AUTHORIZED AS TRANSFERRING BANK.3. ASPECIAL CHARGE OF USD80.00 OR EQUIVALENT IS PAYABLE BY BENEFICIARYON EACH DRAWING IF DOCUMENTS ARE PRESENTED WITH DISCREPANCY(IES).4. THE THIRD PARTY SHIPPING DOCUMENTS ARE NOT ACCEPTABLE.5. THE BLANK BACK BILLS OF LADING ARE NOT ACCEPTABLE.:71B : ChargesALL BANKING CHARGES OUTSIDE TAIWAN ARE FOR ACCOUNT OF BENEFICIARY.:48 : Period for PresentationWITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THISCREDIT.: 78 Instructions to Pay/Acc/Neg BankON RECEIPT OF DOCUMENTS IN COMPLIANCE WITH THE TERMS AND CONDITIONSOF THIS CREDIT, WE SHALL REMIT PROCEEDS AS INSTRUCTED.ALL DOCUMENTS MUST BE FORWARED TO US(MEGA INTERNATIONAL COMMERCIALBANK CO., LTD., TAICHUNG BRANCH) IN ONE LOT BY COURIER SERVICE. (ADDRESS:NO. 100, MIN CHUAN RD., TAICHUNG, TAIWAN, R. O. C.)IST RATER 6-3

參考解答

  • 核算公式：每箱 CBM=長×寬×高(m)；英吋尺寸先換算為 CFT=長×寬×高÷1728，再以 CBM=CFT×0.0283168 換算。
  • 併櫃運費：每單位運費=每箱 CBM×CFS 每 CBM 費率÷每箱單位數；整櫃運費：先以最低裝運 CBM÷每箱 CBM 取可裝箱數，再換算報價數量與每單位運費。
  • 報價公式：FOB=成本÷(1-利潤率-業務費率)；FOBC=成本÷(1-利潤率-業務費率-佣金率)；CFR=(成本+運費)÷(1-利潤率-業務費率)；CFRC=(成本+運費)÷(1-利潤率-業務費率-佣金率)。
  • CIF/CIFC 公式：CIF=(成本+運費)÷(1-利潤率-業務費率-保險費率×投保加成)；若題目要求含佣 CIFC，分母另扣佣金率。所有答案依題目指定小數位四捨五入。

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