民國104年 第1梯次 國貿業務丙級 術科

第3題

三、出品價格核算(本題共 10 小題,每小題 2分,合計 20分) 根據以下資料,對貨號 SY-176 與貨號 SY-168 兩種以體積噸計算海運運費的貨物,…

題目

三、出品價格核算(本題共 10 小題,每小題 2分,合計 20分) 根據以下資料,對貨號 SY-176 與貨號 SY-168 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 : 1 PC/PE BAG, 4 PCS/BOX | Sena 運費資料 : ! 運費[上們權(CFS) 其他報價資料 : | 保險費率: 0.08% » HQ AER [SERB : 6% 注意事項:

  1. (1) 計算結果要求: CBM 至小數點第4位,四捨五和後取 3位;其餘至小數點第 3位,四捨五人後取 2位。
  2. (2) 伸金計算方式: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BOSE
  3. (3) 計算過程不需列出,直接填入數字答案。| 貨號 SY-176 : 併櫃方式報價人二caw數| 56 law2 CAND IER | 2 uspcew3 每KG(人搬運費[GER罰| @ |「uspkoe |貨號 SY-168 : 40 呎整櫃方式報價8 40 LL9 BOX (a)國貿業務丙級試題 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,並將正確答案填人。Authentication Result: Correct with current keyInstance Type and TransmissionOriginal received from SWIFTPriority : NormalSwift Output : 700 ISSUE OF ADOCUMENTARY CREDITSender : HNBKTWTPA 00HUA NAN COMMERCIAL BANK LTD.Receiver : BDFEFR2T3GXBANQUE DE FRANCEWe27 =: Sequence of Total1/140A : Form of Documentary CreditIRREVOCABLE20 : Documentary Credit Number4PH2-9876289-19931C : Date of Issue15030140E : Applicable RulesUCP LATEST VERSION31D : Date and Place of Expiry150520 IN THE BENEFICIARY’S COUNTRY50 =: ApplicantBEST EAGLE ENTERPRISE CO., LTD.NO. 658, SEC.3, CHUNG SHAN ROAD, LINKOU DIST., NEW TAIPEI CITY 244TAIWAN, R.O.C.59 =: BeneficiaryPARFUMS DE PARIS INTERNATIONAL LTD.5 RUE CAMBON, 75001 PARIS, FRANCE32B : Currency Code, AmountEUR28,850.0039B : Maximum Credit AmountNOT EXCEEDING41A_ : Available with.....by.....ADVISING BANK BY NEGOTIATION42C : Drafts atAT SIGHT FOR 100PCT INVOICE VALUE42A : Drawee :ISSUING BANK43T : TransshipmentNOT ALLOWED44E : Port of Loading/Airport of DepartureEUROPEAN AIRPORT20000-104301 EYE44F : Port of Discharge/Airport of DestinationTAIPEI AIRPORT45A : Description of Goods and/or ServicesELIXIR D'AMOUR PERFUMECIP TAIPEI! AIRPORT (INCOTERMS 2010)46A : Documents Required1. MANUALLY SIGNED COMMERCIAL INVOICE IN QUADRUPLICATEINDICATING L/C NUMBER AND H.S. CODE NO.3303002. AIRWAY BILLS CONSIGNED TO HUA NAN COMMERCIAL BANK LTD.MARKED FREIGHT PREPAID AND THIS CREDIT NUMBER NOTIFYINGAPPLICANT, INDICATING INVOICE VALUE3. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE IN NEGOTIABLEFORM FOR 120PCT INVOICE VALUE BLANK ENDORSED AND WITH CLAIMSPAYABLE IN TAIWAN COVERING INSTITUTE CARGO CLAUSES (AIR)4, PACKING LIST IN TRIPLICATE47A : Additional Conditions1. T/T REIMBURSEMENT IS NOT ALLOWED2. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER3. AFEE OF EUR55 OR EQUIVALENT IS TO BE DEDUCTED FROM EACHDRAWING, IF DOCUMENTS ARE PRESENTED WITH DISCREPANCIES
  4. (4) DRAFTS AND ALL DOCUMENTS SHOULD BE ISSUED IN ENGLISH71B : ChargesALL BANKING CHARGES OUTSIDE TAIWAN INCLUDING REIMBURSING |CHARGES ARE FOR ACCOUNT OF BENEFICIARY48 : Period for PresentationDOCUMENTS MUST BE PRESENTED WITHIN 5 DAYS AFTER THE FLIGHTDATE BUT WITHIN THE VALIDITY OF THIS CREDIT49 : Confirmation InstructionsWITHOUT78 : Instructions to Paying/Acpting/Nego Bank+ALL DOCUMENTS INCLUDING DRAFTS MUST BE FORWARDED TO US BYCOURIER SERVICE IN ONE COVER. ADDRESSED TO HUA NANCOMMERCIAL BANK LTD., NO.331, WENHUA 3RD RD., LINKOU DIST., NEWTAIPEI CITY 244, TAIWAN (R.O.C.)+THE AMOUNT OF EACH DRAFT MUST BE ENDORSED ON THE REVERSE OFTHIS CREDIT+UPON RECEIPT OF DOCUMENTS ALONG WITH DRAFT(S) STRICTLYCOMPLYING WITH THE TERMS AND CONDITIONS OF THIS CREDIT, WESHALL REMIT THE PROCEEDS AS PER YOUR INSTRUCTIONSKM國貿業務丙級試題 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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